Wilmington journal. [volume] (Wilmington, N.C.) 1844-1895, 1867-01-17

dens laid on each. The excessive duties
on merchandise, I am informed, have rem
dered our citizens less able to compete with
those of adjoining States.
Again, why should cotton or grain, or
other products bought for speculation, by
one not trader" be exempt? Is the
holder of such property to be more favored
than the owner of tract OF uncultivated
land And if planter, instead of selling
his produce i'll the regular course of bust
ness, boards for future profits, in my iudg-
ment such produce should be taxed accord
ing to value.
If the I'D r0lOrem system be adopted,
there will of course be exceptions to the
rule License taxes, either in a round sum
or by way of per centage on receipts, sales
or profits, may and should be imposed In
certain cases, and articles, ministering to
the Injuries and vices of men, should be
singled out for special burdens. So a GER
tain amount of personal property should be
exempt, to cover those articles so insignifi-
cant, that the receipts would not pay the
expense of collection. And, think, while
all able-bodied males, within the requisite
ages, should pay poll tax in consideration
of the protection to their person, and, as a
general rule, all property, productive or I'M
productive, should pay moderate al c0tO-
rem tax for the protection to property, each
person, deriving net income over an
amount sufficient to cover the nccessarles
of life, should contribute a part to support
that government without which all gains
are ValuelesG.
COUNTY TN ATION.
The inequalities of the Revenue law have
/, l,o II
the Act of 1S60-'64, second Extra Session,
chapter ), as amended by the Act of 1862
60, chapter IS, regulating the duty OF the
County Court in levying taxes for County
and School purposes. The General Assem-
bly, has always been extremely jealous Of
the extent Of power conferred on the
County Courts. 1t was once usual to fix a
limit by law TO their power over even the
limited number of taxable subjects allowed
them. For years preceding the passage OF
this law, their taxation was confined to land
and polls ; but when, III 1861, Il Revenue
Act on the al raLoTeW principle, in part,
was passed, it was deemed safe 10 extend
the powers of the County Courts, with the
injunction, that no discrimination against
particular interests should be made.
AS said before, the convention of 1865
restored the Act OF 1859, which is the
basis OF the present Revenue law Now
the law of 1858, (and the present law as
WE'LL has its rates So adjusted, that the
taxes imposed for the Use OF the State
on all tie items, except land and polls,
were, in the opinion Of the General Assem-
bly,, Il sufficient burden :; it being intended
that h0td and polls only shoald be taxed 10y
the County Courts. Hence, when in vari-
Gus counties the courts levied on all the
items III the same proportion as on lands
and polls, the exactions in many instances
were enormously oppressive. Cases have
been reported to me where business has
been suspended in consequence Of the cruel
operation of these laws.
The Convention at its last session finding
that the counties had acted on different
constructions of their powers, as the best
settlement of all difficulties, validated the
action of the courts heretofore had, and III
express terms authorized them, during tie
present gear, to tax all subjects on which the
levies are collectabe by the Sheritfs, with
the extraordinary power to make such dis
ordinations and exemptions rs they might
deem best. 1t becomes, therefore, neces-
sary for the present General Assembly to
consider the question of County taxation.
/ respectfully recommend
1st That the County Courts have power,
and shall be required, to levy taxes for
jects on which taxes are payable into the
Treasury by the Sheritts or Tax Collectors,
and,
2. That care he taken in fixing the levies
for the ate on the various subjects, to adj
Just those levies, with reference to their
being liable to IL double burden. [ have
made this endeayor in the bill reported to
me.
I think it important, that in most in
stances the County and State leyies should
be on the same subjects. The citizens and
officers Of Il County are more likely to dis
Germ fraud, and aid in enforcing fair dis
closures, where the proceeds of collection
are to be applied i'll part to local purposes.
And it seems to be fair, that all property
and interests shall bear an equal part in
working the machinery of County Govern
ment, us they are all benefited by it aud
cannot exist without it.
There are some subjects, however. which
am of opinion should only contribute to
the Treasury of the State, ana should there
fore be taxed at a higher rate, extensively
for this object. For example, ii Wake
Couty should tax the gross receipts of En-
press, or Telegraph, or Insurance Compa-
MES, or similar institutions, because the
principal office j. located in Raleigh, this
indirectly, would levy contribu
tons on the citizens OF Others l have,
therefore, provided that institutions like
these, whose operations extend over many
counties, shall pay directly into the Pub
lie Treasury, and shall be exempt from
county taxation.
FRAUDS.
The returns show that there are enor-
nous frauds in the listing of taxables -
The great decrease of the number of acres
listed in 1861 and in 1866, will be hereaf-
ter pointed ont, amounting in Sc counties
to 3, 551 ,467 acres, defrauding the State and
Counties of taxes on nearly Sl5, 0OO0OOI
worth of lands. Probably much OF the de-
ticiency was caused by the death or absence
of the land owners, but this the list takers
should have detected and reported as they
are commanded by law. Another fruitful
source of loss to the Revenue arises from
the mode in which purchases of liquors are
taxed. In the case Of imported liquors, the
first purchaser only is bound to list his pur-
chases after which, Oh a second sale, no
tax accrues. 1t has been common for the
dealer to escape the tax by showing that
he purchased from Il citizen of the State
In many instances, this vendor was only an