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public revenue is annually decreasinaf, while the lialMliiicj^ of the
State but too sensibly remind us that her expenditures aro^ atuiually
increasinof. There is nosnbject to wliich the enqniringmind ofpn!)-
Iic opinion is m.ore anxiously directed, and therefore demands the
earnest deliberations of the repr.^sentatives of tlie people. Tiif; rev-enues
of aState constitute the important element which afl'ords lifr
and vigour to every part aud member of i<s political system. Xi is
important, then, that the source from whence this element is derit^ei
should be as pure as possible, and that the mode of assessing: th ;
Taxes, and the manner of collection should be'' fair and equitable,
and thatevery part of the community should contribute its just pro-portion
to support the Government that aflords them its constant iuid
beneficent protection to life, liberty, and property. It is believed by
this department, that the root of much evil lies here, in the m">de of
assessinof the taxes. The present mode of r.''quirin^ the inhnbitunts
01 each district, in every county, to return on oath to the J-usiices
appointed to take the list, their taxable property, the vah.ntio!', of
which was fixed by* "the Board of valuation" in 1837, or t by tiie
Court on application of the person liable to the lax, is defective.
For, while it is believed that much valuable land is omitted it places
the citizen in a position rarely enviable, of bein^^ in a ^reat de:Trooa
witness nnd the judo-e in a case where he has a deep, itnmediatp, and
abiding interest. Tha_t the lands of North Carolina arc not correctly
assessed, is evident, from the fact under the Assessment of lS3a tor
STaTFT^x of 1837, the Lands of the State were valued at 5l,05i,58()
dTTIarSj'nnd actually paid a tax into the Treasury in 1S37 of
^20,32'.J 01; and since that period, several thousand acres have been
entered as vacant Lands and patented, as well as a large amount
purchased at the Cherokee Land sales; yet the present year ihea-mount
paid from this source amounts to only §2'.).o2-') 61; nearly
tlie same as it was seven years ago, while the subject matter oftiie
tax has by no means diminished, but, on the contrary, constan-tly in-creased.
'lliese facts arc stated and suggesiions made only for the purpose
of drawing the attention of the Ceueral Assombly to this in);)ortant
matter, and to secure for the Siate a faithful, unifnnn and fair tnodu
as assessing the Lands of the State, which will atf )rd a more ade-quate
revenue for its support.
The chief embarrassments which immediately press fne Treasury,
a<? you are advised in the messa.^e of the Govt-rnor, arise from Wvt
cnnnexiori with the Rnii Roads. The foregoing report will show
that I have already paid for the Wilmington a:;d tlah^'.^'t Road, -is
principal, .
. -
jq,)^,,;j,j
•R«vi.:e,l Statutes 5J9, .
j.Act 1839, c-h. ( TxxTi-
Object Description
Description
| Title | Page 252 |
| Full Text |
public revenue is annually decreasinaf, while the lialMliiicj^ of the
State but too sensibly remind us that her expenditures aro^ atuiually
increasinof. There is nosnbject to wliich the enqniringmind ofpn!)-
Iic opinion is m.ore anxiously directed, and therefore demands the
earnest deliberations of the repr.^sentatives of tlie people. Tiif; rev-enues
of aState constitute the important element which afl'ords lifr
and vigour to every part aud member of i |
