j !
" EQUALITY AT THE BALLOT-BOX: EQUALITY AT THE TAX-BOX.
By Sherwood & Long. GREENSBO'ROUGH, N. C ., JULY 21, 1860. Number 11.
M. 8. SHERWOOD. JAMES A. LONG.
SHERWOOD & LONG
PUBLISHERS.
Published Weekly, and to be Continued Three Months.
PBICE TWENTY-FIVE CENTS.
ADDRESS
Sherwood & Lonr, Greensboro', N. C.
From the Fayetteyille Observer.
QUESTIONS AND ANSWERS.
The reader will find below a very plain and
truthful discussion of the ad valorem ques
tion. Of its merits tho reader will judge for
himself; and we think it will ensure his read
ing of it to inform him that it is so highly ap
preciated that 30,000 -copies of it wero printed
at this office some daya ago a larger number,
wo suppose', than was ever printed ofanyoth
ir pamphlet in North Carolina.
Ad Valorem Explained by Questions and
Answers.
(J. What is the Debt of North Carolina?
A. The Stato owes 8$ millions on bonds
already issued. It will soon owe over 13 J
millions on liabilities already incurred. Tho
ordinaryoxponses of the government are on
an average over $100,000 yearly. It is cer
tain the TAXES MUST SOON BE RAISED to at
least 88OO,0OJ to $000,000 annually,
Q. Can this amount he equitably raised un
der the Democratic system of taxation?
A. No. All kinds of property except slaves,
household and kitchen furniture, Iioisom, cat
tle, hogs, &c, are already taxed as high as
they can bear. Slaves hower are but lightly
taxed.
Q. What! Slaves lightly taxed ? How
i!oyou prove that?
A. Wh by tho Comptroller's last Report,
?i0:J,D00,0OO of slave property paid only $118,
:;:;0, whilo 898,000,000 ot land paid $iM,9S0.
While land paid 20 cts. on SlUO value, slaves
paid 5 cts. Whilo slaves paid one dollar,
land paid three dollars and fifty cents.
Q. Do I understand you to say land pays
iiear four times as much as slaves?
A. Yes, land worth $1500 pays S3. A slave
mochanic worth $1500 would be taxed 80 cts.
If tho slave is over 50 years or under 12, he
WOULD PAY NOTHING.
Q. Why doea not the Legislature tax slaves
higher?
Because the Constitution forbids the
taxation ol slaves under 12 years old and over
Slavos between 12 and 50 cau only be
taxed as high as white men between 21 and
45.
Q. What is tho number of slaves in the
.State?
A. In 1850 there were 288,548; if they in
creased between 1850 and 1860 as they in
creased between 1840 and 1850 (17.38 per ct.)
there must now bo
worth $203,000,000.
l. What are the number and value of slave
polls, i. e. those between 12 and 50.
A. The Comptroller's Report has tho num
bor 147,913, but omits those ofEdgecombe ;
:.dd on these and wc have not less than 152,
X)0 worth at least $130,000,000. These one
hundred and thirty millions pay only $118,-
:.30,-while $98,000,000 ofland pays $191,980.
(,. What are tho number and valuo of those
aves which cannot be taxed at ail by the
i .cgtslaturo I
A. There must be 180,000, worth say $73,
'XKKOOO. These seventy-three millions can't
i c taxed at all, even if the State should bo in
olved in an expensive war.
But why not raise tho tax on slaves be
tween 12 and 50. so as to make up for this
tCMS?
A. Because tho Constitution does not allow
that id be done without raising the tax on the
while man. White men are obliged to leave
their business to servo as jurors, as .witnesses,
to light our battles and for other pubiic du
ties. The poll tax is high enough already,
perhaps too high.
Q. But possibly slaves pay enough for
county taxes to make up this inequality.
A. No, Land is taxed for county purposes
so are white men. In Wake county, land
worth a little over $3,000,005 pays to County
and Stato $13,611, while slaves worth over
$6,000,000 pay only $7,474. Land in Wake
pays 43 cents on the $100, slaves 11 cents. A
nogro fellow worth $1500 pays $1 53 ; land
worth $1500 pays $6 45 cents ; over four
times as Mucn ! I 1
Q. Land pays four times as much as slaves !
but then, slaves get sick and die; does land
get sick and die ?
A. Yes ; land gets overflowed, wears out,
is attacked with drought, with worms and
rust. Houses and turpentine trees aud fen
cos aro burnt. If land is not physicked with
manure it soon dies.
Q. But young slaves can't work, don't pro
duce anything : ought they be taxed ?
A. Why not? There were in the Stato in
1850, 5,453;975 acres of land improved, and
15,543,008 acres unimproved. In Wake, 161,
091 improved, and 352,178 unimproved; vet
all the nnimproved land is taxed 20 cents on
$100 value. Besides, little negroes increase
nore rapidly invaluethan any other investment.
Q. What is the valuo of land and slaves
combined, and what do thev pay into the
Treasurv ?
A. The valuo is in round numbers $300,-
000,000, and they paid $305,880. An ad va
lorem tax of a little over 10 cents on $10O
would bring the same amount, by which the
LAND TAX WOULD BE DIMINISHED ONE-HALF and
slave of the average value of $600 would
pay about 60.
Q. Do the Constitutions of other South-
ern states contain restrictions on taxing
slaves? -
A. Only two. In Tcnncsse, nono except
those between 12 and 50 can be taxed, but
they must be taxed ad valorem. In Virginia
all property except slaves must be taxed accor
ding to value. Slaves over 12 vcars must be
taxed as high as $300 worth of land, and not
338,548 at $600 each
$0 57$
80
2 00
II 40
5 00
15 00
10 00
7 50
10 00
100 00
50 00
40 00
10 00
higher.
Q. Aro there any other inequalities un
der the last revenue bill?
A. Yes, many. The following table will
show some :
Slaves on $1000 value, paid
Taxable slfves, '
Land, " "
Money at interest, stocks, &c.
Goods bought, " "
Clothing, "
Watches, "
Pianos, " "
Buggies, Carryalls, &c. " "
Liquors bought out of the State,
" bought in the State, '
Studs and Jacks, (say)
Meehankt, &c, on thctr labor,
Mr. Holden, in the N. C. Standard of 20th
June, says it was necessary for the Demo
cratic rARTY TO PASS THIS VERY LAW.
Q. What mechanics, overseers, &c. pay a
heavy tax on their wages?
A. Yes; a machanic making $5O0pays $5
on his wages and 80 cents on his poll. A
slavo mechanic working at the same bench,
making $500, would pay 80 cents only.
If tho slave is over 50, he pays nothing.
Q. I suppose, then, the white mechanic is
free from all other taxes ?
A. You aro mistaken. Every honest mer
chant will admit that he charges his tax to his
customers. That tax must bo paid wheth
er tho goods rot On his shelves or are burnt.
Q. Does that make tho priceof sugar cof
fee, SALT, CALICO, and OTHER NECESSARIES
HIGHER ?
A. Certainly. Sugar, for cxamnlc. cort
m j "..vww
ing in Petersburg 7 or 8 cents, will be sold
in Wake or Orange for 10 or 12 cents. Part
of this high price is the tax.
Q. Has the Democratic party provided a
remedy for this unjust system of taxation ?
A. None at all. In their platform they
say "tney deem it the duty ot the Legisla
ture, in passing acts for raising revenue, so to
adjust taxation that it shall bear equally as
practicable, within the limits of tho Con
stitution, on the various interests and clas
ses of property in all Sections of tho State."
Does this Democratic platform go for
taxing hogs, duck' chicken &c?
A. It does. Hogs are "classes of proper
ty," so are chickens; and the platform says it
is the duty of the Legislature to "bear upon
them."
Q. What is the meaning of the expression
"within the limits of the Constitution ?"
A. That taxation shall bear equally on all
classes except on slaves ; but taxation must
not bear equally on slaves because they say
it is,, premature, impolitic, dangerous and u n
just" to alter the Constitution.
Q. What remedy does the Constitutional
Union Party propose ?
A. They say the first thing to be done is
to alter the Constitution so as to give the Legisla
ture the same power to tax slaves that they have
to tax other property , and then to adopt the
principle of ad valorem taxation, with
proper discrimination.
Q. Does their Platform advocate the taxa
ation of all property, such as hogs, ducks,
chickens, &c?
A. No: this charge is brought to turn away
the attention of tho people from the two hun
dred millions worth of slave property. The
Legislature cantax these things now if they
want to, but do not. They will never tax
things so small in value that the expenses of
collection will be more than tho tax.
Q, But the Democrats say you intend to
abolish and increase the tax on tho circus, on
exhibitions, on pedlars on licenses to re
tail and such things ; is that true ?
A. That is not true. Such things are not
taxed as property but as privileges, or li
censes ; the Legislature will still have full
power over these things. Just so all copora
TioNs,as banks might be taxed for the exclu
sive privileges granted them.
Q, Will the tax on billiard tables, play
ing, cards, bowling, alleys, dirks, and pis
tols and su h articles bo necessarily reduced?
A. By no means. The tax on such things
is in the nature of a police regulation for the
suppression of vice or tor promoting Jio good
order of the community. The tax, is a PEn
alty. In Tennessee it is a crime to wear
dirks, bowie knives an J pistols at all wo on
imposo a high tax
U. Would the tax on money bo lowered
necessarily ?
A. No, if money is made to pay county,
taxes, it would not be lowered.
Q,. Does the Constitutional Union Plat
form allow of discrimination?
A. Y'es, in favor of tho national pro
ducts of the State and the industrial pur
suits, of her citizens.
a. What is the effect of this ?
A. The Legislature may favor ourown
productions, and the industry of our people,
byexoropting some articles and by laying
higher taxes on foreign products and luxur
ies, such as Champagne, French brandies &c.
It may be very proper and necessary to tax
more heavily articles made abroad, where
the money is spent out of the State, than ar
ticles made here, where the money would
be spent among North Carolina workmen.
Q,. Have other Southern States adopted
ad valorem in practice ?
A. Yes, Georgia, Kentucky, Maryland,
Florida, Louisiana and Texas. So have Ar
kansas and Missouri, though the Legislature
of Arkansas exempts slaves under 5 and over
60 years old; that of Missouri exempts those
under three. Theprovissions of the constitu
tions of Tennessee and Virginia have been
mentioned. Except in these two States the
Legislature of all the States but North Caro
lina have power to tax all sla ves.
Shameful Dishonorable.
The Democratic papers in their despera
tion, are endeavoring to make the impression
that Peter Adams, Esq., of Guilford, is an ab
olitionist. Will not the Whigs pf Guilford,
on the day of the election, show that they
know how to resent such a gratuitous insult
upon one of their fellow-citizens. Because
Mr. Adms is for Pool, and lives in Guilford,
orders have gone forth from head quarters,
j that ho must be hunted down. Whigs of
; Guilford, to your posts.
Dffluclty Between Messrs. Pool and Ellis.
The Raleigh Register publishes the follow
ing card in explanation of a difficulty which
occured at Hendersonville between Messrs.
Pool and Ellis :
We were present at the discussion at Hen
dersonville on this day, between Gov Ellis
and Mr. Pool, in which a personal difficulty
occured; to prevent misrepresentation of the
circumstances, we deem it a duty to the pub
lic to make a brief statement of the facts. Mr.
Pool in his opening speech stated, that it had
been reported that he was in favor of taxing
tverthing, tin cupsy &c. That his competitor
did not say so himself, but only argued so,
from the platform of Mr. Pool's party and Mr.
Pool went on to remark, that anybody who
charged him with being in favor or of advo
cating this thing, told a lie and he authori
zed every person presont to say that hot said
so.
Governor Ellis, when ho came to reply to
this part of Mr. Pool's address, charged Mr.
Pool with using such language as he would
not have used in a rich man's parlor. Mr.
Pool, in his rejoinder to this remark, said he
did not know any other language which
should bo used, when such a charge was made,
and he would not hesitate to use such lan
guage in a rich man's parlor or any where
else if it became necessary. Governor Ellis
arose from his seat in an excited and menacing
manner and said Mr. Pool was using language
unbecoming a gentleman. Mr. Pool repliod
you are no gentleman, whereupon Gov. Ellis
made at him, with his right hand extended,
which Mr. Pool caught with his left hand
and drew back his right hand to strike when
a gentleman caught Mr. Pool's right arm and
prevented tho bbw Mr. Pool being at the
time standing at the judge's seat, and Gov.
liillis standing below at tue clerk s desk, with
the judge's bench, (three feet high) between
when friends interposed and Mr. Pool went
on with his remarks and repeated tho same
thing in the same language as before, and
said tbatGovofnor Ellis's conduct was unbe
coming tho Governor of tho State of North
Carolina. That if he felt f grieved at any re
mark of his, this was not the place or tho time
or the manner to adjust such difficulties. That
Governor Ellis knew who ho was and that he
was responsible to him or any other gentle
man for any offence and was ready to settle
such matters at any time and in any way.
That the Governor had not chosen the, usual
mode recognized by gentleman to settle such
matters. Mr. Pool remarked that he did not
wish his friends to become excited or take any
E art in the matter; that he could settle it
imself. Gov. Ellis said Mr. Pool's remark
to his friends was gratutions, and that he was
Governor of the State and could not fight,
Mr. Pool replied that the law forbid every bo
dy from fighting, and the matter closed.
JOHN McLiAlN,
WILLIAM PATTON,
A. MILLER,
A.H.JONES,
A..J McBRYER,
T. W . TAYLOR,
L. S. GASH,
H.D.LEE,
F. C.BYERS,
SAM'L C. BRYSON,
S. P. BRITTAIN, "
J.Y. BRYSON,
Hendersonville, July 2, 1860.
Out for Ad Valorem.
The Standard in its last issue, accounting
for the fact that Avery received a larger vote
than he did, as a delegate to the Charleston
Convention, gives as a reason, that Avery Lad
just made a violent speech against ad valorem,
and the altering of the Constitution so as to
tax negroes, whreas it was known that he
(Holden) was in favor of said alteration. So
the Standard has as at last, come out for ad
valorem. If the Standard was in favor of ad
valorcniat tho State Convention, why is it,
that he has been saying that it is "premature'
"unjust and "laugfrou$,.",
JC See prospectus of tho 4i Times."