Year: 1865

State, which is now unable to assist them. This
plan would at relieve the State about fifteen
millions of its debt.


COLLECTION OF TAxEs.


The mode of collecting the taxes of the State is
one that eminently needs reform, and deserves
the prompt action of the General Assembly. By
the present law five per cent. is allowed for the
collection of the revenue. The collection Of $2,-
800 1000, the interest the public debt costs the
State S125,000 For the collection of the license
tax less sum is allowed. The report of the
Auditor shows that from 1852 to 1862 period
of seven years, there was in the hands of sherfs,
uncolected, of principal and interest, above
SAG 900. Here was sum of itself more than
sufficient to pay for the collection Of all the taxes
of the State in the mode by which they are col
lected in other States But great deal of time
is expended by the Legislature at every session,
in considering petitions and passing bills to re-
.lieve the securities of defaulting sheriffs from
Judgment and damages awarded against them for
the failure of their principals to pay into the
treasury the revenue collected by them. This is
only part of the evil growing out of the system.
The sheriff or the deputy, to whom he farms the
office, becomes sspaper shaver" and the tax
paid by the people is not unfrequently used for
purposes of extortion and usury. Habits of ex-
travagance are often contracted in the sheriff by
the long use of money not his own, he becomes



losers. need not enlarge the abuses in the
office of sheriff in this particular, in Virginia
the subject is familiar to all.


| would recommend that the collection Of the
Revenue be taken from the sheriffs, and that The
county court of each county, at its levy term in
each year shall be required to appoint person
of good character and business habits to collect
the taxes who shall be paid per diem compen
sation for his services that the commissioner of
the revenue when his books are made out, as now
required by law, shall place them in the hands of
collector, whose duty it shall be to commence
the collection of taxes on the first day of October
in each year he should be required to appoint
two consecutive days on which he shall attend at
the usual places of voting in each magisterial
dis trict; and all persons who shall pay their
taxes at the time appointed should be allowed
a discount of five per cent. on the amount of the
same. After the collector shall have thus visited
all the districts Of his county, any person who
shall have failed to pay, should be allowed to do
60 by calling on the collector at his usual place
of business within thirty days from the date of
such failure, but no discount should be allowed
on such payment. All assessments remaining
unpnid in the hands of the collector should be
placed in the hands of district collector to be
appointed by the county court in each magiste
rial district, with ten per cent. added, which
shall be allowed as commissions to such collector
on all sums collected by him. Power should be
conferred the district collector to levy for the
amount of such unpaid assessments, and to sell
property taken to satisfy the same after ten days
notice. These district collectors might be allowed
until the first of March in each year to AXE their
returns The names of the delinquents should
be published and as the Constitution of the State
requires the payment of all taxes assessed the
previous year by every person offering to vote,
delinquent should be allowed to exercise the right
of suffrage after such publication.


FREEDMEN.


It is obviously the duty as well as interest Of
land owners and others employing colored labor
ers to treat them kindly, and pay them fair
wages. | do not think wages can be regulated by
law. or that any new mode of enforcing contracts
ought to be prescribed by the legislature but
written contracts with this class of persons should
be encouraged. The forfeiture of wages for non
fulfllment will, it is believed be sufficient pun
ishment to the laborer for violatiOn of his en-
gagement. Freedom, in its great essential, con-
sists in the privilege to OF appropriating
whatever he earns to his own use. TO be free,
labor must be voluntary; every effort to enforce
it by law, except as a punishment for crime or
yagrancy, will result in failure. Idleness brings
its own punishment. After the most mature con-
sideraton have been able to give to the subject,
think there is very little positive legislation
needed in regard to this class. A law should be
passed requiring the clerk of each county or cor
poration court to keep book, in which, at the
Joint request of negro man and woman who
have heretofore been living as man and wife, he
shall register their names and the date Of their
marriage, for which service he mayS require fee
from the parties not exceeding twenty five cents.
This registry should be considered lawful mar
ria ge and legitimate the children Of the parties,
and impose on them all the obligations Of hus-
band and wife, and of parents. license should
be required to be obtained by those desiring to
4l,o
separate register should be kept of all such lcen
ses granted. would recommend that q law be
passed authorizing the courts to grant permission
TO colored mlnsters of the gospel to celebrate the
rites of matrimony. The constitution of the State
au thorzes the apprenticing of colored children
on the same terms that white children are ap-
prenticed, and therefore the law will need amend
meat in this particular. Negroes should be tried
and puaished for offences in the same manner as
white persons. They should also be allowed to
testify as witnesses in all ses in the courts Of
justice. l am aware of the objections which are
made to this last recommendation, but | think
these objections founded more in prejudice
than lii reason.


JAMES RIVER CANAL AND RAILROAD. -.





But do not despair of the canal yet becoming
a useful work and remunerative o the State
By prudent management it may be kept In repair
from the tolls until the Covington and Ohio Rail
road shall be completed, which work will form
great aux iiary to the canal and make it profta
Bile. It is about one hundred and forty miles from
Covington to the rich camel and bituminous coa
fields on the Kanawha river. The maximum
grade on this road coming east is only forty feet
to the mile, and only little more going west
There has been expended by the State on this
part Of the road, upwards of $2 700 600, and west
of Charleston $5OO000. This money has been
juciciously expended in graduation, tunneling and
masonry. This grading extends beyond the Al
leghany mountains to Greenbrier River. / would
advise that the So 100000 invested in this road
by the State should be given as a bounty to any
company that would complete the road and stock
it in reasonable time The State will not be in
condition to complete this road for many years.
and the work already done will be lost. This
road, hen completed, will be Of great Importance
in furnishing freight to the canal and business of
ali kiads to the Virginia Central Railroad. This
road is most favorably situated for local business.
Large amounts of oak ship timber of the finest
quality are reached within thirty or forty miles
from the canal. Immense forests of this timber
are there. Immediately on the line of the road
The wild cherry and the walnut, which are in
..ra,+ dan,e nd for m kino f,rn;t,,ro olco