Semi-weekly standard. [volume] (Raleigh, N.C.) 1853-18??, 1863-01-09
The Tax on Slaves


- wellinformed writer in the Fayetteville Obser-
Ger makes the following remarks in relation to the
valuation and ta& on slaves. These remarks are
entitled to consideration, especially BY msmbers of
the Legislature. The writer, dating his communi-
cation at Raleigh, says:
The only feature of the Revenue ball. which has given
rise to much debate that relating to the value of slaves
The bill as reported by the Committee on Finance, hxed
the average value Of all slaves except MECHANICS at $780,
amended the BILL by classifying and valuing them as fol.
lows all under years old $780, all from to 10 years old
$780, all from 10 to 90 $780, all from 20 to 80 $780, from
80 to 40 $780, from 40 to so $780, all over 80 SIS This
classification will bring the average about 1874 Power
is given the County Courts TO exempt such US they deem
Land is to be listed according to the last assessment
The amendment of the Constitution made by the late
Convention provides that land and slaves shall be taxed
according their value and the tax slaves shall be as
much bot not more than that land according to their
respective values but the slaves be laid accord
ing to their general average value in the State or on their
value in classes in respect age and other distinctive
properties in the discretion of the General Assembly and
the value be in such modes may be
by law. -s
As this new feature of the Constitution receiving the
Interpretation that while land valued by assessors upon
OATH slaves be valued By the General Assembly may
be worth while to inquire whether this is the true inter-
probation of the CONSTITUTIONS and if not what evils
grow out of wrong Interpretation? And if it be true
Interpretation, slaves BY this BILL taxed much and
not more than land according TO their respective values
Is the equality of valuation more likely preserved by
of the value of land by persons for the
purpose, and legislative declaration of the value Of
the assessment of the value OF both by the
owner with proper provisions to guard against fraud or
assessment of both by disnteeSted individuals
for the purposel When the value of slaves fixed by
mere legislative declaration, is this compliance with the
constitutional provision that the value be assessed in
such modes may be prescribed w? Is there dan
ger when war shall cease that this mode of valuation by
the General Assembly may give another unfortunate
party contest in relation to the valuation of saves If it
shall be thought they not taxed much land accord
ing to value may not lead the election of another
class OF members who may value them too high?
think the value should be ascetained by assessors,
sworn for the purpose and to prevent inequality in Taua
ton between different parts of the State, that the law
should require each clerk of the County Court ap
pointed day after the return IF the of negroes
to report the average valuation OF the negroes Of his county
to the Treasurer and require the Treasurer
and publish the average throughout the State and then
make it the duty of the clerk of each County Court to
form the assessment by increasing diminishing the value
assessed, so as to bring it to the general average
Ii this or some like plan of valuation be adopted shall
hear no more OF the question in North Carolina II
the plan of Legislative valuations prevail another field
will be opened for dangerous and mschievous dema-
gogueism.
This assessment Of negroes should be made oeu and
at the ne land is assessed with cheap and
convenient provision for valung those born otherwise
acquired by the owner between The periods of
and for striking of the list thuse dying changing
hands"