The little ad [July 21, 1860]

              EQUALITY AT THE BALLOT-BOX: EQUALITY AT THE TAX-BOX.
By Sherwood & Long. GREENSBOROUGH, N. C, JULY 21, 1860. Number 11,
M. S. SHERWOOD. JAMES A. LONO.
SHERWOOD & LONG
PUBLISHERS.
Published Weekly, and to be Continued Three Months.
PRICE TWENTY-FIVE CENTS.
ADDRESS
Sherwood & Long, Greensboro', IV. C.
From the Fayetteville Observer.
QUESTIONS AND ANSWERS.
The reader will find below a very plain and
trntliful discussion of the ad valorem ques-tion.
Of its merits the 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 were printed
at this office some da}-a ago—a larger number,
wo suppose', than was ever printed of any oth-er
pamphlet in North Carolina.
Ad Valorem Explained by Questions and
Answers.
<J. What is the DEBT OF NORTH CAROLINA?
A. The Slate owes 8J millions on bonds
already issued. It will soon owe over 132
millions on liabilities already incurred. The
ordinaryexponses of the government are on
an average over §100,000 yearly. It is cer-tain
the TAXES MUST SOON BE RAISED to at
least 8800,001) to §000,000 annually,
Q. Can this amount be equitably raised tin-dor
the Democratic system of taxation?
A. No. All kinds of property except slaves,
household and kitchen furniture, horses, cat-tle,
hogs, &c, are already taxed as high as
'.hey can hear. Slaves hower are but lightly
taxed.
(^. What! SLAVES LIGHTLY TAXED? How
do you prove that ?
A. Why by the Comptroller's last Report,
$203,000,000 ofslave property paid only 8118,-
:,30, while 898,000,000 ot land paid $191,980.
While land paid 20 els. on 81U0 value, slaves
paid 5} Gts. While slaves paid one dollar,
land paid three dollars and fifty cents.
Q. Do I understand you to say land pays
tear FOUR TIMES as miuh as slaves?
A. Yes, land worth 81500 pays 83. A slave
r-iochanic worth §1500 would be taxed 80 els.
If the slave is over 50 years or under 12, HE
WOULD PAY NOTHING.
Q. Why does not the Legislature tax slaves
higher?
A. Because the Constitution forbids the
taxation ot slaves under 12 years old and over
50. Slavos between 12 and 50 cau only be
taxed as high as white men between 21 and
45.
Q. What is the number of slavos 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 338,548—at $000 each
worth 8*203,000,000.
<^. What are the number and value of slave
i■oils, i. e. those between 12 and 50.
A. The Comptroller's Report has tho num-ber
147,913, but omits those of Edgecombe ;
:.dd on these and wc have not less than 152,-
«>00—worth at least 8130,000,000. These one
hundred and thirty millions pay only $118,-
380, while 808,000,000 of land pays8191,980.
tj. What are the numberand value of those
-aves which cannot be taxed at all by the
legislature?
A. There must be 180,000, worth say 873,-
000,000. These 6eventy-three millions can't
i c taxed at all, even ifthe State should be in-olved
in an expensive war.
<j Hut why not raise the tax on slaves be-
;ween 12 and 50, so as to make up for this
loss ?
A. Because the Constitution does not allow
ihat to be done without raising the tax on the
white man. White men are obliged to leave
their business to serve as jurors, as witnesses,
to tight our battles and for other pubiic du-ties.
The poli tax is high enough already,
perhaps too high.
Q. But possibly slaves pay enough for
COUNTY TAXES to make np this inequality.
A. No. Land is taxed for county purposes
—so are white men. In Wake county, land
worth a little over 83,000,005 pays to County
and State $13,611, while slaves worth over
$6,000,000 pay only 87,474. Land in Wake
pays 43 cents on the $100, slaves 11 cents. A
nogro fellow worth $1500 pays $153; land
worth $1500 pays $6 45 cents; OVER FOUR
TIMES AS MUCn !
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 and fen-ces
are burnt. Ifland 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 State in
185U, 5,453;975 acres of land improved, and
15,543,008 acres unimproved. In Wake, 161,-
091 improved, and 352,178 unimproved; yet
all the unimproved land is taxed 20 cents on
$100 value. Besides, little negroes increase
more rapidly invaluethan any other investment.
Q. What is the value of land and slaves
combined, and what do they pay into the
Treasury ?
A. The value is in round numbers $300,-
000,000, and they paid 8305,880. An ad va-lorem
tax of a little over 10 cents on 8100
would bring the same amount, by which the
LAND TAX WOULD BE DIMINISHED ONE-HALF and
a slave of the average value of8600 would
pay about 60.
Q.- Do the CONSTITUTIONS OF OTHER SOUTH-ERN
STATES contain restrictions on taxing
slaves ? ■
A. ONLY TWO. In Tennesse, none except
those between 12 and 50 can be taxed, but
thsy must be taxed ad valorem. In Virginia
all property except slaves must be taxed accor-ding
to value. Slaves over 12 years must be
taxed as high as 8300 worth of land, and not
higher.
Q. Are there any other INEQUALITIES UN-DER
THE LAST REVENUE BILL?
A. Yes, many. The following table will
show some":
80 57£
80
2 00
2 40
5 00
16 00
10 00
7 50
10 00
100 00
50 00
40 00
10 00
Slaves on $1000 value, paid
Taxable slsfVcs, " "
Land, " «
Money at interest, stocks, &c. ,; '•
Goods bought, •' "
Clothing, " «
Watches, " "
Piuioe, " "
Buggies, Carryalls, kc. u "
Liquors bought out of the State, t; 4:
" bought in the State, '• '•
Studs and Jacks, (say) »; "
Meehanics, &C-, on thetr labor, " "
Mr. Holden, in the IN". C. Standard of 20th
June, says it was NECESSARY FOR THE DEMO-CRATIC
PARTY TO PA8S THIS VERY LAW.
Q What mechanics, overseers, &c. pay a
heavy tax on their wages?
A. Yes; a machaiiic making $500 pays $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 ho charges his tax to his
customers. That tax must bo paid wheth-er
the goods rot on his shelves or are burnt.
Q. Does that make tho PRICE OF SUGAR COF-F.
EE, SALT, CALICO, and OTHER NECESSARIES
HIGHER \
A. Certainly. Sugar, for example, cost |
jug 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 "they deem it the DUTY of the Legisla-ture,
in passing acts for raisins: revenue, so to
I adjust taxation that it shall bear EQUALLY AS
, PRACTICABLE, within the limits of tho Con-j
stitution, 041 the VARIOUS INTERESTS and CLAS-
' BK8 of property in all sections of tho State."
Q. Does this Democratic platform go for
J taxing HOGS, DUCKS' CHXOKENs. &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-atior.
of all property, such as hogs, ducks,
chickens, &c?
A. No : this charge is brought to turn away
the attention of the people from the two hun-dred
millions worth of slave property. Tho
Legislature can tax 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 tho Democrats say you intend to
abolish and increase the tax on tho CIRCUS, ON
EXHIBITIONS, ON PEDLARS ON LICENSES TO RE
TAIL and sueh 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. Jnst so all COPORA-TIONS,
as BANKS might be taxed for the exclu-sive
privileges granted them.
Q, Will the tax on BTLLIARDTABLES, PLAY-ING,
CARDS, BOWLING, ALLEYS, DIRKS, and PIS-TOLS
and su- h articles be necessarily reduced?
A. By no means. The tax on sueh things
is in the nature of a police regulation for the
suppression of VICE or lor promoting die 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-impose
a high tax
Q,. Would the tax on MONEY be lowered
necessarily ?
A. No, if money is made to pay COUNTY,
TAXES, it would «ot be lowered.
Q,. Does the Constitutional Union Plat-form
allow of discrimination ?
A. Yea, 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 our own
productions, and the industry of our people,
by exompting 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. The provissions ofthe constitu-tions
of Tennessee and Virginia have been
mentioned. Except in these two States the
Legislature of all the States but North Caro-lina
havepower to tax a 11 slaves.
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 of 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. Adorns is for Pool, and lives in Guilford, j
orders have gone forth from head quarters,
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 preveni misrepresentation of tho
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 bad
been reported that he was in favor of taxing
tverthing, tin cups, &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
tbis thing, told a lie and he authori-zed
every person presont to say that ho 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 be 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 aro no gentleman, whereupon Gov. Ellis
made at him, with his right hand extended,
which Mr. Pool caught with his lett hand
and drew back his right hand to strike when
a gentleman caught Mr. Pool's right arm and
prevented the bl^w—Mr. Pool being at the
time standing at tho judge's seat, and Gov.
Ellis standing below at the clerk's desk, with
the judge's bench, (three feet high) between
—when friends interposed and Mr. Pool went
on with his remarks and ropeatod tho same
thing in the same language a9 before, and
said that Governor Ellis's conduct was unbe-coming
tho Governor of tho State of North
Carolina. That if he felt agrieved at any re-mark
of hip, 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
part in the matter; that bo could settle it
himself. Gov. Ellis said Mr. Pool's remark
to his friends was gratutions, and that he was
Governor of tbe State and could not fight.;—
Mr. Pool replied that the law forbid every bo-dy
from fighting, and the matter closed.
JOHNMcLAIN,
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.
m * ■ — .
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 had
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
valorem at the State Convention, why is it,
that he has been saying that it is "premature."
"unjust"1 and "dangerous,."
9&~ See prospectus of tho "Times.''