The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1863-03-10
TAXATION FOR COUNTY PURPOSES
Eo,, the Fayetteyle Observers.

&..We are indebted to the Hon. Jesse G. Shep-
herd for the following statement, which eorreets
false immersion that had obtained considerable
currency The public has reason I'd thank Mr.
-Sbcnherd. who was chairman of the Finance Com
mittee, for the Inauguration of SO fair SYSTEM In
lieu of one which, having been without direct re-
st-iction, had been abused:
An IMPRESSION has been made on the minds OF
several persons that the General Assembly mas
given to the County Courts unlimited powers OF
taxation for county purposes, and also the risht ~
discriminate between the several subjects OF taxa
ton by laying heavy burdens on some and dealing
lightly with others. There are instances IN "hlch
the tax will be heavier upon particular branches
Of trade than others, because the State tax Is
heavier upon tn ose particular branches, but tax
payers NAV be assured that strict uniformity is
to be observed in taxing all things belonging to
the sa me class I will illustrate by special refer
ences, the proposition which lay down
For State purposes, every hundred dollars IN
lands, slaves, in money at interest, in money IN
vested in traffic, in bonds &c is taxed forty cents.
Suppose the County should need money enough
| to require a tax to be levied and collected OF
eighty cents on every hundred doars-then all
these subjects taxed according to valuation would
pay for ceunty purposes double, or one hundred
| ner cent upon the amount of State taxation.
| There can be no discrimination among these. The
Courts are bound to- levy the taxes upon all of
! them in the same proportion. Where the tax is
specifc-the Courts may increase for County pur-
noses in the same ratio as they do upon subjects
| taxed ad valoren., but in no greater proportion.
The State tax on manufacturing dividends or net
| profit is two per cent. There can be no pretence
that the County, if the taxes were doubled on the
State amount as to lands and slaves, would have a
right to do more than double on the net profit
where the State has already taken two per cent =
making thereby six per cent in all.
This is the rule and this is the limit, and to my
mind it is entirely clear. 1t would be not only
unreasonable but INDUSTRIOUS to assume that some
| interests shall pay all the taxes by unjust dis
examinations, by being selected as victims for a
particular sacrifice. y
The inequality that exists in our taxation grows
out of the fact that VIC have not yet adopted the
ad vaorem mode in its best and most acceptable
| sense.
by applying the rule which [ have given above,
while it is clear that incomes, salaries and all sub
iects taxed specifically and not ad valorem, will
still pay than mere property of the same val
lie as the amount of the income, fees, &c, yet all
these things among themselves taxed in the
same proportion, starting from the suin which is
first levied by the State.
| The last General Assembly laid tax Of ten per
| cert. on the profits of dealers in sprltuous Ii
quors If the county tax for this year is double of
the State tax .'profts" can count for themselves
as between all dealers will be the same.