Weekly standard. [volume] (Raleigh, N.C.) 1858-1865, 1862-11-26


you this knowledge, and can better apply 1t from
what You have seen than from what can recon-
mend. shall therefore venture but one sugges-
ton upon the subject because Of what have heard
BY ordinance No %. of June 1861, which is now
part Of the Constitution of the State, 1t is ProVid
ed that land and slaves shall be taxed acco o'ng 10
their value and the values of both taxed alike and
that the tax on sla yes may be laid on their general
average value in the State or on their value IN
classes in respect to age and other distinctive
properties. in the discretion of the General Assem-
bly,, and the value be assessed in such modes as
may DO prescribed by law. Now while lands, even
of the same qualities, but situate in different Places
from their local and mmovable character are prop
erly assessed at different rates. because of their rel
alive proximity to markets and for other substantial
causes; land for such reasons the General Assembly
itself can neither accurately value real estate, nor
can do so by any general State commissioners yet
some steps may be taken towards eeualizing the
tax on slaves which, under the present mode OF as
scssments, may be- and | understand is various in
many counties Of the State because of the different
standard of valuation adopted by the owners and
assessors tits very desirable that the tax should
be uniform, and suggest as the most likely means
to accomplish that object, the propriety of classify
ing slaves by their ages or by sex and age, and af
fixing for two years the taxable value Of each class
In consequence of the movable quality Of this spc
cics of property it is not subject to the Irregular.
slave property at any place in the State is for
all practical purposes. the same as in any other;
and it is not difficult therefore to make the tax both
equal and uniform by the classification of slaves in
the manner already mentioned.
Under the discretionary powers vested by the
Constitution in the Legislature TO exempt the infrm
and distinguish the mechanic from the field aborer,
it appears to me that the Legislative assessment dis
crecty made, will coplucc better than the present
mode to a uniform taxation throughout the State.
Each county is interested that the taxable value of
slaves should be alike in all the counties, and what
ever tends to equalize the tax slaves, tends to
equalize that on land inasmuch as both species Of
property must be taxed alike on their respective
values. precedent for this mode Of taxing slaves,
however imperfect, may be found in the legislation
of 1882, CHI. s.
In order to meet the interest on the public debt,
and to make up the sum due from counties, where
the tax cannot he collected account of the pres
ence of the enemy, | recommend an increase ola
least twenty five per cent the present amount of
taxation. The great abundance of money and con.
Sequent high prices Of property would, think en-
able the people to pay it cheerully. also recon-
! mend that tax of twenty five per cent. be laid
upon the nett profits Of all persons who have, dur
ing tie present year, specuated in the nccessarcs
| of life, such corn, -four, bacon. pork, shoes,
! leather cotton cloth and yarn and wooden goods,
and to be continued during the next year or longer,
if necessary; the proceeds to be applied to the sup
! port Of wives and children or widows OF soldiers
! whose property, as listed on the tax books, shall
! fill below a certain sum. This law, il properly
forced and guarded against false swearing, would
be made to answer a valuable purpose, and would
! be emnen,ly just in its effects.
am clearly Of The opinion that Treasury notes
should be issued, II be possible I" avoid H. as think
would DC better !" pay iaicIcst our bonIs than IL fur
! thrr swell the volume Of paper in circulation.
The following is statement Of the deb; of the State On
the S"'h day OF September, 1862:
! Bonded debt, $l4Sle noj %
| Temporary loans, 2,aI,.4.? IN
| lnt. unpaid gu Coupon Bond debt, s3.,0c5 IS
! e." Temporary loans and
| Cords without torrons, .2.;,5i 10
| Amt Treasury notes III circulation, S.l&G,i5n 81
Taxes reed from permanent, sources for 1861. S5i6a 10
l-62, .!S,.s3 90
The falling of is attributable those counties and parts
ofcoun,,.s IN the possession of the enemy Tie deduction
Tor the ueAi year will BE- still greater, owing hrs I'D
vance thu obstruction Of property. DC The Of the
Board {" Claims the subject of the finances herewith
! transmitted.
! the very great labor imposed upon The
Treasury department and the variety If du,csi embraces.
recommend the CREATION Of the Office at Auditor OF Pub.
lie Accounts 4" continue 81 long may he deemed ncccs.
say, whose duty shall b. and settle all
CLAIMS acans, The State, &c When ,hr of lie pre-
sent Board Of Clums shall expire il will still be necessary
I" have such Office existence during the
trrance u. the ard perhaps Tor many after.
Shund he deemed advisable esab. the uic. If
Auditor. then recommend that the Board of Claims be
continued aud authorized To hold >hor, sessions Guar,cr
and their pay be arranged in preparation Ia their labor.
also recommend that lie Literary Beard be allowed 10
Hpr"nt Treasurer t" take charge Of ITS own funds with
salary I" be fixed by The Board. This duty at present
TESTS the State Treasurer and The law requires HIM 10
Keep the fund and evidences Of debt. &c separate and
from Other funds IN his hands The duty could
performed by the iioards"wn officer Wien the amount
Of this usdcrrd he annual disbursements being
double that Of tho whole State Government two years az
with the further fact that twice reasonable salary OF
Treasurer has been lost annually for want Of c"nc
l.l.,.
the Board feel assured that the adoption Of the suggrs.
zion would be of material advantage TO It's interests.
beg leave 10 make cerun suggestions in regard TO the
militia and To aiding the Confederate authorities in
forcing their eirtS 10 maintain the efficiency of
The prescribed by Militia laws for
the punishment of Offences dspbeience of orders &c
adapted 10 peace times, found now entirely inadequate
Wishing 10 spare citizens the dsagresabe spectacle Of
Confederate soldiers ravrrsng the country to gather M
delinquent conscrips dcerters and abScnees from the
amy without leave, | decided to employ the Militia for
that purpose In general it has answered admirably mos.
OF the Officers having displayed great zeal and efficiency
III gathering rapidly all persons subject military duty
without offending the scnsibes of people But, in
Some instances. deserers and other Sinking characters
have set the officers Defiance aud enabled evade
arrest By the assistance Of others who conceal Them feed
them and in some Cases. resist the officers in the discharge
Of their duty.
As the crime of dcsertiou so far as know is potan
offence against the law, the concsang, aiding
and assisting dcsetcr TO avoid recapture is punisha
Bile IN our cOnrs. To aid the military authorities in
resting such persons recommend that be passed
for the punishment Of any who shall aid and assist
he or III any manner prevent their recapture and also
to punish more severely the dsobedence orders by the
| Militia
1t also becomes my duty gentlemen to bring to your at
teton several serious matters connected with the admin
istration of Justice in The State
There is great danger of law essness overIunnng the
land and in the great abundance Of military rulers and
arbitrary authority people are beginning to forget that
there is still such thing in existence crH u which
is the master of us ALL Though pre.emnently conser
vative and aw,ab;dng people, society is already be-
ginning to suffer serious dsirpent from the violent and
aw-deying tendencies of the times Murder arson dis
regard OF obligations oppression and injustice,
common III some than they have been known
Not long since as am informed, Confederate officer re-
fused to permit the execution of writ Of habtas corpus
within his camp issued by competent authority, and drove
the officer with denuncalons and abuse from his presence
hshoud be our pride it is duty and safety to show
our enemies abroad and aw.breakers at home that
the same glorious old law which our fathers hon
ored and in the midst Of suffering and calamity
is still moving on with power and majesty, Strengthening
protecting and sustaining people, US it ever will
strengthen and sustain those who respect it. The General
MsseD al It's last session. ac'ualed, doubt by the
lar SESSIONS Of The Supreme and Superior Courts of Law