The weekly North-Carolina standard. [volume] (Raleigh, N.C.) 186?-1869, 1868-05-06
Gen. Kinks to Treasurer Battle.

We publish below a copy of letter adj
dressed by Gen. E. w. Kinks to Mr.. Treas
urer Battle, in relation to the Convention
tax.
1t is as clear as any thing can be that Gen.
Kinks has taken correct view OF this mat
ter. The list takers had no authority to
make separate valuation of personal pro-
perry in order to impose the Convention tax,
but their duty was to add the necessary pei
cent, to the valuation already made. If Mr..
Treasurer Battle has given contrary instruc-
tons with the view to effect partizan
ends, and sustain the Rebel power in this
State, of which he is one of the recognized
opponents, he deserves instantly to he re-
moved from office.
We invite attention to the lucid and SEN
sible letter of Gen. Kinks, which we give
below:
HEADQUARTERS Posi- OF GoLDsBoRoUGH,
GoLDsBoRo', n c., May 1st, 1868
Hon. KEMP P. BATTLE, Public Treasurer of
N0rtA- Cdr0lina, Raleigh. N. C.
SIR Il have the honor to acknowledge
the receipt of your communication, dated
the 2Sth inst. stating that you have learned
that certain list takers and Others have been
reported to these Headquarters as in bad
faith in carrying out the ordinance of the
Convention, levying taxes for the expenses
of the same; :" and suggesting in behalf
of the list takers, who have interpreted this
ordinance to mean all personal property.
that such Il construction is at least the usual
meaning of the words used; and further
expressing your conviction that 1.-THE law
admits of no exceptions or exemptions" etc.
In reply, you are informed that numerous
complaints and representations have been
made to these Headquarters against list
takers, who, it is alleged, with purpose to
improperly influence the action of voters in
the late election, under the pretcnce OF IA
ting personal property to assess the tax of
the Convention thereon, have been imperti
nently scrupuous in listing among the poor
er classes, articles of the most insignificant
value. which are exempted from taxation by
the laws of the State. No action has yet
heen taken in these cases, but in examining
the subject, am unable to reach the con-
illusions that have suggested themselves to
YOUR mind, and regret tile necessity of dis
senting from your construction OF the ortli
nance referred to, the more because of the
partisan consideration involved in the COM
plants presented.
The ordinance of the Convention provides
that" tax of ne-twentieth of one per cent.
shall be levied ON the land in North Caro-
lima, according to its valuation in the year
1850, subject to such changes therein AS have
since been made by law, and on the personal
property within said State according to the
raluation Mereof to be made in the gear 1863
This tax shall he collected, paid and accoun-
ted for at the Treasury of the State at the
times when and in the same manner as other
State taxes are required to be-"
1t will be observed that the manner in
which the tax is to be assessed is not pre-
scrbed in the Ordinance, and General Or
ders No. 20, Current Series, I'd Military Dis
trict, supplying the omission, directs that
I" the assessors of taxes in the State of North
Carolina shall add to tile assessments already
made or about to be made for the gear 1868,
under the authority Of the Mrs of the Suite,
the tax levied under the Ordinances and
that " the collectors of taxes Will proceed to
collect the same at the time and in the man.
ner prescribed by the laws of the State for
State taxes"
1t is clear that there is no provision of
law authorizing a UaLudtion of personal
property for the purpose of levying the tax
of the Convention, and that the assessments
are to he added to the assessments already
made or about to be made under the au-
thnrity of the laws of the State, for the year
1868
The Revenue law of North Carolina rati-
fed the goth day of February. 1867, provides
that certain personal property shall be an
nually listed at the value thereof in Nationa.
Currency on the list of April preceding,
and in assessing State taxes thereon certain
exceptions are made and exemptions pro-
vided for.
The valuation under this law is the oal,ta-
ton of 1868 referred to, and am clearly of
the opinion that in assessing the Conven-
ton tax the exceptions and exemptions set
forth in the laws of the State should lie
strictly regarded, and that the tax of the
Convention can be assessed only upon those
who otherwise are tax payers under the
laws of North Carolina. .'..
The absurdity of the questions PROFOUND
ed by those list takers, who have been
pursuaded that it is their duty to list and
value all personal property and assess the
Convention tax thereon, is a complete refuta-
ton of any alleged reason for departure
from the palpable construction Of the law:
for instance, the following case has been
actually submitted, for decision. to these
Headquarters: A person who is not
ireeholder, has a mattrass, pig, and calf,
nall amounting to fifteen dollars valuation"
tile property is exempt from State taxation
under the laws of North Carolina shall the