Year: 1872

under consideration IN committee OF the
Whole, Col. Monroe said


Mr.. CHAIRNAN-This is perhaps, a:
important a question as the committee
will have before it, as it affects the
pocket nerve which is as tender as the
eye. l regret that some gentleman o.
sufficient ability, does not take hold ot
this section OF the report and stri p it o
its specious garb and expose lis native
deformity. | look upon all taxation
as species of oppression, but which
must be submitted to Tor the security o'
the State and well being Of society, as
the extracting OF a tooth, for the good
and comfort for the natural body
hence hold that the hand that i'm
poses it, should do it with as much
caution as the skilliul surgeon uses his
knife. Viewing it in that light, every
principle OF Justice and fairness dictates
that it should be as equal, and uniform
as possible ! hear gentlemen say that
we must not tax labor. tell you sir
that it is impossible to avoid il, we do,
we must and Will, by any system the
wisdom of this Convention can devise,
tax the industry, energy and enterprise
OF our people, physical and mental.


Take, if YOU please, the man OF
enterprise who may engage IN some
hazardous and laborious undertaking :;
every dollar he makes is taxed. The
industrious and energetic farmer who
endures the summers sun and the win
ters falling halls and storms, every dol,
lar his honest toll NAV accumulate Is
taxed. Yes, sir, and il his faithful
wife, the partner OF his toll, should,
after attending to the affairs Of his
household during the day do, as often
is done, hurry oil her little ones to bed
that she may busily ply the wheel, the
reel or the shuttle till late hour IN
the manufacture OF sheets, blankets,
coun,erpanes and covcrletts, all will
be taxed The professional man Who
trims the midnight lamp in search Of
knowledge in his profession, if he
makes one cent he is taxed for IT. The
industrious mechanic who sticks his
candle to the wall or the work bench
and tolls while many sleep, if he makes
one cent it is taxed. The hardy pio.
neer who wresilcs with the giant oak Of
YOUR forest, has TO pay tax on the axe
with which he tells it, and as the
product OF his labor enables him to
buy a cow, horse, wagon or even a
wheelbarrow, the vigi!ant Assessor
taxes them, and the prompt Sheriff de-
mands his taxes.


The poor man daily labor is taxed.
Take, if you please, a man who works
for $50 per month; at the end OF five
months he will have made 500. Now,
if he purchase horse or any other
property, he must pay, at the present
rate OF taxation, thirty cents on it.
Now, tell me, what is the difference
between six cents per month upon his
labor and thirty cents for five months
upon the products OF his labor? You
may try it, sir and work it out through
all the various ramifications, and YOU
will find it impossible to avoid taxing
labor. Then, | say, let us, as far as
possible protect poverty.


hold, sir, that all men should bear
the burthens of taxation equally, in
proportion TO the amount OF property
they have. Let us examine the benefits
that are to result from these exemp-
tions, and to whom do: they result? !
answer, to the rich-the man in easy
circumstances The poor man gets
none Of them, because his necessities
compel him TO sell his small crop before
the first day OF April, while the rich
holds his over to avoid a tax upon the
money, or for a better price. Let US
also notice the inequality OF its opera.
tons Take for instance two families;
A raises corn for market B grazes all
his farm and in winter feeds the pro-
duct Of his meadows 70 his cattle On
the first day OF April they are taxed,
and all they have improved is estimated
in their value. Or suppose B raises
2O0O bushels Of corn and feeds it to his
cattle, on the lst o. April he su'l has
his corn on hand, though converted into
beet, still his crop is estimated in the
value OF his cattle, and he il taxed
for it.


1t is the poor men with families upon
whom the burthens Of taxation fall
most heavily, aud they are tae men ]
with to protect. The rich can take
care OF themselves, but the poor men
are the only class for whom no p!otec
ton is sought, and | now earnestly call
upon my friends over the way, who
few davs ago, like PelOpidas and Epa-
minondas, locked their shields and stood
like a stone wall in defense OF the rIghts
Of the poor man, 10 come now to his
rescue, and help me to save him from
this unjust discrimination.


The rich merchant the manu- 'ac-
turcr, and LAWYER, who clear their ten
thousands annually, but who are sharp
enough to let their accounts stand on
their books-drawng interest all the
time, nevertheless,-are exempt on
their thousands, while the poor mans
only COW, il he still owes TOR it, and his
lowIy straw cot, with its linsey-woolsey
rug that keeps out the winter !rost from
his little ones, are taxed All your
exemptions are determinations in favor
of the rich against the poor. 1t takes
a certain amount OF money to pay the
expenses Of the government, for the
raising OF which a tax is levied on the
aggregate taxable property OF the State,
and just in proportion as you withdraw
from the aggregate subjects OF taxation
YOU increase the burthen on the resi-
due. Suppose the personal and real
property OF the State were equal.
j: you exempted either, the other
must then be taxed sixty cents, or double,