The tri-weekly standard. [volume] (Raleigh, N.C.) 1866-1868, 1868-05-05
Gen. Hiuks to Treasurer Battle.

Gen. Hunks to Treasurer Battle.
We publish below Il copy of u letter adj
dressed by Gen. E. w. Kinks to Mr.. Treas
urcr Battle. in relation to the Convention
tax.
1t is as clear as any thing can be that Gen.
Kinks las taken correct view of this mat
ter. The list-takers had no authority to
make a separate valuation OF personal pro-
pertv in order to impose the Convention tax.
but their dut, was to add the necessary per
cent. to the valuation already made. If Mr..
Treasurer Battle has given contrary instruc-
tions 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 GoLDsBoRnUGH,
GoIDsDoRo'. n. c., May LIST, 1868.
Hon KEMP p BATTLE Public Treasurer Of
No'tA- Carolina, Rtleigh. 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 10 these Headquarters - as in bad
faith in carrying out the ordinance of the
Convention, ievying taxes for the expenses
of the same: " and suggesting 4" in behalf
OF the list takers, who have interpreted this
ordinance to mean all personal property.
that such construction is at least the usual
meaning of the words used: : and further
expressing YOUR conviction that the law
admits of no exceptions or exemptions" cue.
In reply. You are informed that numerous
complaints and representations have been
made to these Headquarters against list
takers. who. it is alleged, with a purpose to
improperly influence the action of voters in
the late election, nnder the pretence of IA
ting personal property to Assess the tax of
the Convention thereon. have been imperti-
nently scrupulOus in listing, among the poor
er classes. articles of the most insignificant
value. which are exempted from taxation 10y
the laws of the State. No action has yet
hcen 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 tue necessity of dis
senting from your construction OF the ordI-
nance referred to- the more because of the
partisan consideration involved in the COM
plants presented.
The ordinance of the Convention provides
that a tax of one-twentieth of one per cent.
shall lie levied on the land in North Caro-
lima according to its valuation III the year
1860. subject to such changes therein as have
since been made by law, and on the personal
property within said State according to the
raluati0n thereof to be mGde in the gear 1868.
This tax shall be 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-
scrihed in the Ordinance, and General Or
ders No 20, Current Series, 2d Military Dis
trict supplying the omission, directs that
g the assessors of taxes in the State OF North
Carolina sAuU add to tile assessments dlrendy
n,a,ie or aJ0ut to be made for the gear 1858,
under the authority Of the Lat7s of tile State,
the tax levied under the Ordinances" and
that /" the collectors of taxes VIII proceed to
collect the same at the time and in the man
ncr prescribed by the laws of the State for
State taxes"
1t is clear that there is no provision of
law authorizing a vaIunti0n of personal
property for the purpose of levying the tax
of the Convention, and that the assessments
are to be added to the assessments already
made or about 10 be made under the au-
thority of the laws of the State, for the year
1868.
The Revenue law of North Carolina ratl-
fed the Goth day of February, 1867, provides
that certain personal property shall be an
ngaIIv 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-
yded for.
The valuation under this law is the 0at"n-
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 he
strictly regarded, and that the tax OF the
Convention can he assessed only upon those
who otherwise are tax payers under the
laws of North Carolina.
The absurdity of the questions propound-
cd 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 complete re1uta-
ton of any alleged reason for departure
from the palpablc construction OF the Ia"
for instance, the following case mas Deeli
actually submitted, for decision. to these
Headquarters {" A person who is not a
freeholder has mattrass, pig, and a call.
in all amounting to fifteen dollars valuations;
the property is exempt from State taxation
under the laws of North Carolina-shall the
Convention tax, amounting to three quarters
of one cent. be assessed thereon and col
lected 2" The proposition is too absurd 1or
serious consideration, and the plain terms OF