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o The isoirm CAliOLliNA 8TAJSDA11D: WEDNESDAY, ? APRIL ' 25;1 1860: ADDRESS OtJa Executive Committee of the tkmocratie party of Hbrth-'Carotina, on the objection to an ad valorem system of taxation. It were good, therefore, that men in beir innovations wontd follow the example i-f tiir.e itself, which indeed in uovatcth greatly, but quietly and by uegrees ecarce to be perceived. 4t is good, also, not to try expel -.meow ' States, ecept the necessity be urgent, or the utility evi artf ; and well to beware that it be the reformatio!, that drawelb on the change, and not ti e desire of cha.ure that pretendelli the reformation "Macon. (CONTIKl'KD FKOM FOrRTH PACE.) This meeting of an open and unlimited convention would be something new in our State policy ; the convention which assembled at IliHsboro. in 1 1 , 88, to take into consideration the adoption by this btate of the federal constitution, was limited in its powers- the limitations were regarded, our seat of gov ernment was fixed at Kaleigh, and the convention adjourned. The convention which assembled at Tarboro' in the follow-in;; year for the same purpose was limited in its power over our State constitution; its members regarded the limitation ; took into con sideration the one change with which it was charg ed, gave the town of Fayetteville a nicmW in the House of Commons, and adjourned. The conven tion which assembled in 1835 was also limited in its powers; by the act of the people in ratifying the convention bill, passed at the session of the General Assembly of 1834, and in that convention the mode ytts fixed for altering the constitution in the future; the fixing this mode of altering the constitution in, future was one of the duties imposed by the act of 1834 upon the members of the convcnti&i, which they were not at liberty to disregard; which they were compelled, by oath, to perform ; and under the mode prescribed in the constitution, which went in to operation January 1st, 1836, which is the com bined action of the Legislature and the people, the constitution was altered in 1857 so as to do away with the landed qualification required of electors for members of the State Senate. But the late con Tention of the opposition party has found a new, and, in their opinion, a better method for altering our fundamental law contrary to the traditionary policy of our fathers, in the face of the method heretofore advocated by the Democratic party, and we may safely say in opposition to the spirit if not the letter of our present constitution. It is true that clause 1st of art IV., sec. 1 of the amended constitution does prescribe the manner in which a contention of the people may he called by the General Assembly, but the second clause of the same art and sec. prescribes that no part of the constitution of the State shall le altered, unless a bill to alter the same shall have been agreed to by three-fifths of the whole number of the members of each branch of the General Assembly, unless such bill shall have been published six months previous to a new election of members to the General As sembly, unless at the next session of the General Assembly thereafter two-thirds of the whole num ber of membeis of each branch of the legislture shall agree to the alteration proposed, and finally, unless the amendment or amendments so suggested to them, shall be ratified by a majority of the quali fied voters of the House of Commons throughout the State. Any one who will read these two clauses in conjunction, is forced to the conclusion that the framers of our fundamental law never intended that a convention of the people should be called, for the purpose of merely amending our organic law, cer tainly not for the purpose of making a single amend ment ; and but one alteration is alleged to be need ful by the Oppositionists. If doubt can exist upon this subject, we can refer to the debates in conven tion in 1835. when upon an examination by any un prejudiced man, the construction of this clause of our constitution heretofore adopted by the Demo cratic party sd now urged by them, must be pro nounced the true one. The 1st clause which pre scribes the majority of the General Assembly which is necessary to legalize a convention of the people, was inserted from abundant caution, for far it might be necessary at some time to tear down the whole of our political fabric or make great alterations in its foundation; or least for some other cause not connected with the mere slight alteration of that structure, it might become necessary for the sover ereign people to meet in convention. We will not pause here to argue the i ight of the convention to impose limitations upon the action of a majority of the people, merely expressing the opinion from which few, save the most radical, can dissent that whatever the power of the convention may have been, yet the people themselves may prescribe to themselves a rule of action and put limits upon their own power, which they have done by confirm ing the action of the convention when they voted for and accepted the amendments of 1835 ; but however right or wrong the clauses on this subject of conventions and amendments may be, each mem ber of the legislature is svorn to observe them, and cannot, if our construction be a correct one, either directly or indirectly advocate an open and unre stricted convention of the people, for the purpose of effecting at this time an ad valorem system of taxa tion on slaves and all other property in this State. But suppose this open and unrestricted conven tion to be called, do we not know that if the clause in the constitution which it is proposed to strike out is stricken out other changes necessarily must and will follow it. Our present basis of representa tion in the Senate is based upon the taxation paid by the several districts to the State ; if the rate of taxation on slaves is so altered, (as it must be un der an ad valorem system of taxation,) as to increase the amount of taxes paid by the eastern counties into' the treasury, an increase of representation in the Senate ought to follow it, and must follow it, is the west willing to yield its present weight in that legislative body and to give to the east an opportu nity to check all works of internal improvement by refusing to pass any railroad or appropriation bill through that body; an opportunity accompanied with the inclination on the part of the cast, to check all expenditures which must result from an impression (whether real or unfounded its result is the same,) in that section that they are subjict to unjust and unequal taxation An open and un restricted convention cannot meet without a propo sition being made, and we must presume success fully made, if the convention is called upon the ba sis of federal numbers, to alter the present basis of representation in the Senate and House of Commons. The calling of this convention cannot now can never be effected without a long and arduous struggle, again must we see in our State the devas tating and ruinous effects of a long and bitterly contested sectional struggle. Who amongst you is willing to renew the history of the fifteen or twenty years which immediately preceded the convention of 1835 ? all wholesome legislation checked to car ry on what has been well called, " a wicked and foolish contest, in which victory was without glory and defeat without consolation ;" our internal im provements checked, our resources left undeveloped, our institutions of learning languishing, and a con stant and full tide of emigration flowing from our borders to seek a more tender and genial mother than their native North-Carolina, until at last one section or the other shall become so exasperated at the denial of their demands, as to threaten like the strong man of Zorah, in the unshorn strength of his blindness, to tear down the pillars of our politi cal edifice itself, careless whether friends or foes are crushed in its magnificent ruins. Yet these things are the probable, nay, the necesrary results of car rying out the views of the Opposition party, unless human nature the work of the Deity Himself, and which God alone can alter, is changed from what it has been for thousands of vears in the past But, fellow-citizens, what is the object of makinz this radical change in our Constitution, which it is proposed by the Opposition party to bring about in the objectionable manner which we have just indi cated r It is, we are told in their platform, to effect an ad valorem system of taxation ; that is, that rry thmq which is protected by the State govern ment may be compelled to pay a tax to the State in proportion to the monied value of the thing itself! As to property, it would provide that one hundred dollars in value, whether it be in money, or houses, or lands, or cattle, or bonds, or bank stock, or slave! lrJ?w.gvteDsil8' or wine8 or other luxuriesj b5 0f ihe rich n"'8 thousand or the poor man's all ; whether it be productive or incapable of producing; whether it be V luxur Z a necessity ; whether it be the interest of ne Sole orIvT 1 1 iheAx m,v lb niade voluntary U extorJed th end of the law ; whether it requtre. much or HttU action and expend ?j the part of thehegfslative, the judicial or the exec utive departments of the State government to pro tect it shall universally- pay the same tax to the State. It is a simple and easy system, if it be practicable, politic and just; and "still the Wonder grows," that this symmetrical plan for adjusting the revenue of every State has not heretofore been adopt ed, and the great problem of equato.iW'g taxation, the most complex which agitates the brain of the statesman, solved forever. Kow the Democratic principle has ever been, and is now, to adjust taxa tion so as to ftear as equally as practicable upon the tariov interest and cl'sses of property in all sec tions of the State. It takes into consideration not the taby of the property alone, but its actual or potential productiveness; the cost of its protection, whether it be great or little ; the ability of the owner to pay a contribution to the government ; whether the tax will be a voluntary or an extorted one ; and also, whether the general interest of the State and of the whole people demands that the ownership of that species of property shall be fostered or discour aged. So far from the concluding clause in the elev enth resolution of the platform of the Democratic party recognizing the justice and fairness of ad va lorem taxation ; and so far from that party's being willing to apply it to every subject of taxation, save and except slave property ; by advocating an equali zation of the burdens of taxation, it expressly re pudiates any such doctrine, contending that no system of taxation can be just and fair which looks solely and only to the monied value of the property to be taxed, without any regard to the other ele ments indicated, which are to be regarded in fixing the amount of any excise ; and the only reason why taxing property of different species ud talorem is not always ruinous, is not because the principle is a correct one, but because many different species of property of the same value chance to have the same productiveness ; the cost of their protection is ac cidentally the same; the owners chance to be equally able to pay taxes outTf their profits ; and the State and whole people are casually equally in terested in fotcring or discouraging the ownership of each. In such cases, and under such circum stances, the ad talorem system may be resorted to with justice and propriety. The Democratic djc trine of an ad talorem tariff upon imported goods, is not only entirely different in its character from this proposed system of taxation, but in its principle it clearly opposes it The Democratic party is not to be deceived and misled, nor will you be, fellow citizens, by words. The tariff bill of 1846 classified all articles likely to be imported under nine sche dules, discriminating in favor of articles of prime necessity and against luxuries the tax upon which last is eventually paid by the wealthy consumer and ended with a free list Schedule 1st, containing brandies, Ac, was subjected to a duty of one hun dred per cent on the value of the goods: while schedule 8th, containing raw hides, dyestuffs, fertili zers and other useful articles in trade, manufactures and agriculture only paid a duty of five per cent on the value; and schedule 9th, containing, tea, coffee and other articles of prime necessity, makes out the free list, subjected to no duty at all. But the j-hn of the Opposition party, if there is meaning in language, is one uniform unbending rule of the same per centagc on all species of property and no free list. Carrying out their principle to its natural 'and logical results, the Opposition party does not recognize the glaring fact that taxes are much more onerous to the poor man than to the rich ; that the small farmer or day laborer, who has managed to collect around him his small, but to him inexpres sibly dear, stock of household furniture and agricul tural implements ; his cow and pigs and little com forts, can less afford to pay a per cent on his few hundreds than the owner of thousands can to pay a per centago upon his wealth, is a fact totally ignor ed, every article that is capable of being owned is to be subjected to an equal per ccntage of taxation ; and while the Opposition party strive to avoid this legitimate result of their principle, system and pro mulgated platform, the published proceedings of their convention make them consistent in spite of themselves ; for " Mr. Turner, of Orange," says the Raleigh Iteginter, in the official report of their pro ceedings, "Moved to take the vote on ad talorem, offering an amendment against taxing such small matters as tin cups, plates, &c. Mr. Badger proposed a change in his amendment, which was accepted. The amend ment of Mr. Turner was then adopted. Mr. Henry, of Bertie, then moved a reconsidera tion of the air.endmententering his protest against it. Mr. Barringer, of Cabarrus, seconded Mr. Henry. Mr. Rayncr hoped Mr. Turner would withdraw it The motion to reconsider prevailed; not being withdrawn, the amendment was rejected. The question then recurring upon the passage of the ad talorem resolution, it passed almost unanimously." Thus have they not accidently but advisedly agreed toadvocatc the taxation of the minutest article, contrary even to the teachings of Holy Writ; for, when the Man of sorrows saw in Jerusalem the rich men casting their gifts into God's treasury, and a ' certain poor widow cast in thither her two mites, j he turned unto his disciples and said to them, " of j a truth I say unto you, this poor widow hath oast ' in more than they all, for all these have of their I abundance, cast in unto the offering's of Clod, but she of her penury hath cast in all the living which ' she had." God's treasury :nay receive such gifts, i for veiiiy they have their reward; but woe! woe! unto that carthlv government which fills its coffers . with the pence wrung from the hard hands of honest ' poverty, which enriches its treasur- with the scanty j pittance of the widow and the orphan. i Fellow-citizens, we have asked over and over 1 again of the advocates of an ad valorem system of j taxation, why all propcity ought to be taxed in pro- 1 portion to its value and up to this moment no rca- son is given Tor it, but the reiteration of the propo sition itself, and the few efforts that have been made to give some sat isficlory and logic d reasons for aclane in our whole system of taxation, when carefulh- ex amined, show clearly that the conclusion to which the Opposition party has arrived is based upon a false assumption. Government, say the advocates of ad talorem. tax ation, is instituted for the protection of persons and property, and therefore persons and property ought to pay the expenses of Government : and vioncriu I ought to pay those expenses in proportion to its vaiue, because the cost ot its protection is measured by the value of the property. This is the course of argumeut that must be pursued when. the matter is fullv stated. Now, merely pausing to point out that this mode of argument cannot have even an appearance of truth, when the revenues raised are not to be ap plied to the ordinary expenses of the government, but to the extraordinary purposes of constructing railroads, digging canals, and paying debts already contracted by the State for internal improvements, and that same regard ought to be had in laving ex cises, to the objects upon which the revenue's of the State are to be expended, we venture the assertion that neither one of the propositions upon which the Opposition party rely to establish their conclusion is a sound one in political science. It is not true that Govermcnt is instituted for the protection of persons and property ; nor is it a fact that the cost of the protection of each specie of property is regulated by the monied value of the property itself. It is sometimes loosely said that government is instituted for the protection of per sons nd.property, but when fully stated, according to all authority, the true proposition is, and the meaning attached to the loose statement above set forth is: That government is instituted for the pro tection of Vie rights of persons. Those rights are the right of personal liberty ; the right of personal security, and the right of private property. It is the right of the citizen to and in his propetty which is protected by the government which he contributes his taxes to support Now if this be so and a mere statement is a demonstration of a political ax iom so universally admitted and the monied value qf the thing, the right to which is protected, is to be the measure of the tax it pays for protection, and the fostering love of the State for her children, and the patriotic devotion of the citizens to the State are to be put out of view, and the relations between the State and citizen reduced to a mere mercantile trans action, where a hired agert is to be paid according to the value of the service rendered. Praj, in the name of truth and freedom, what price in money are we to give to the State for the complete protection which she affords to our rights of personal liberty and personal security ? Who that claims the name of an American citizen will estimate for us the mon ied worth of our liberty and security ? Whal man in North-Carolina will not sacrifice his property and his life itself, rather than yield up that security and liberty the priceless jewels bequeathed to us by our Revolutionary fathers ? The price that must be paid for a protection of these inestimable rights taking .the value of the thing protected to be the regulator of tho tax it must pay would be so great that property ought hardly to be taxed at all and almost the whole revenue of the State ought to be raised by a poll tax which would properly fall chief ly on the white poll, male and female, from the cra dle to the grave. But all experience has demon strated that a heavy poll tax on the citizen, falling upon labor and the laboring classes, is necessarily oppressive ; and wo may boldly assert that no sys tem of revenue which has for its basis a proposition which logically leads to so monstrous and palpable an absurdity, can be a sound and good one. Can it be necessary, fellow-citizens,' to collect ar guments to prove that it is not a fact that the cost of the protection of each species of property is regu lated by the monied value thereof at all times, under all circumstances, or ever? What creates the ex penses of government? Why, the sums that must be paid to conduct properly the legislative, executive, and judicial departments of tho State; tho salaries and fees paid to legislative, executive and judicial officers, and the other expenses incident to the sev eral departments. Now, it is plain that different species of property require different degrees of pro tection ; it requires more time and more frequent action for the Legislature to legislate upon some sub jects than others. The Judiciary of the State must oftener have questions before them involving rights in sonic species of property than in others. The Governor of the State is oftener called upon to act with regard to some rights of property in individuals than others. It is useless to suggest instances to illustrate such apparent truths. And again, is not the same legislation necessary to protect the rights of the owner ot one thousand dollars in money, or of one hundred acres of lanfl, or of one thousand dol lars in stocks or bonds, or of one slave, or of any given amount of any other species of property, which is necessary to protect the rights of the owner of one hundred thousand dollars in money, or of ten thousand acres of land, or of one hundred thousand dollars in stocks or bonds, or of one hundred slaves, or of any larger amount of the same species of prop erty ? Does it not require the stnc laws to protect a small quantity of any species of property which it requires to protect a large quantity of the same spe cies of property ? Nay, fellow-citizens, is it not ap parent that as an species of property decrease in quantity in a State, the necessity for its protection increases, and more laws are necessary to secure its owners from oppression and exaction ; because they necessarily become fewer in number, and have there fore, less personal and political weight in the com munity ? Would not more legislation be needed to protect one thousand slaves in this State, equally with other property, if there were only that number in the State, than is now necessary for their equal protection when we have three hundred thousand slaves? The intelligent voter can answer for him self. It is true, that the judicial action of the gov ernment with regard to any species of property docs not necessarily Iwcome more constant and expensive as that species of property decreases, but we must remember as owners become fewer, aggressors upon their rights become more numerous and daring, and quite as much or more judicial protection is needed, and as much or more, of the time of the judiciary demanded, to protect ihe often assailed rights of a few owners, than is needed and demanded to protect the rights of the many owners of a particular species of property sellom assailed on account of the person al and political weight of the many. Now as to the Executive department of the government, the value of the property does not much affect if it affects at all the expense of properly conducting it The same salaries must be paid to sheriff; for collecting; to treasurers and comptrollers for disbursing and ac counting for; to secretaries of States and governors for generally superintending revenue raised from property of one value, as revenue raised from prop erty of another value, and in our State the general management, the collecting, accounting for, and dis bursing the revenue forms the chief business of the executive department The fact that the expenses of the legislative, executive and judicial departments can in no manner of way be regulated by the value of the property with regard to which tliev act, es tablishes the falsity of the assertion that the cost of the protection of any species or quantity ol property is regulated by the value of the 'property itself. The cost of the protection of different species of property varies under different circumstances and at different times. It depends upon its nature and character and on a multitude of surrounding circumstances, and since the cost of its protection is not regulated by the value of the property itself, we ask again of the advocates of an ad valorem system of taxation wherefore property should be taxed in proportion to its value ? The true theory of our republican form of gov ernment does not regard taxes as sums extorted from the citizens of the State in payment for services rendered by the State. The constitution of the United Stales itself declares that private property shall not be tiken for public use without just com pensation. The true theory of the British constitu tion, from which our own is modelled, of our own constitution and indeed of all representative consti tutional governments is that each great int'rest in the State is represented in the legislative bodies. and taxes arc the contributions voluntarily and gratefully bestoteed by the people, through their representatives, upon the State, for her protection and the maintenance of her authority and power. The American revolution grew out of the assertion of this principle ; tixntion and representation, said the American colonics, ought to go. together. The British parliament has no right to impose taxes up on us without our consent we are not represented in that !ody, and therefore cannot consent to or dis sent from any taxes proposed Taxes laid by that body are a taking our property from us for public use, and the right to take one penny involves the right to strip us of all this is tyranny. This is to make us slaves and not British subjects. Now in North-Carolina taxes are considered us the volun tary bounty of our citizens, accepted by the State; and looking at this real foundation of all free repub lican systems of government for our guidance in building the superstructure of our revenue sj'stem, we find the corner stone of our edifice ought to be, the discovery of those citizens and those species of property in the State which can bear the imposition of taxes with the least detriment to the individual interest of the owners and with the fairest prospect of advancing the general interest of the whole com monwealth. The whole end and aim being to make the burdens of taxation bear as equally as practica ble upon the various interests and classes of prop erty in all sections of the State. It cannot be said that the owners of all species of property of the same monied value can, with equal case to them selves, pay the sameamouut of taxation ; nor can it be said that the general interest of the whole State is promoted by collecting the same amount of tax from all species of property of tho same monied value. Especial regard must be had above all other things to the relative productiveness or capacity for production of the various subjects of taxation under consideration, and also to the permanency and dur ability of those subjects, both when we regard the general interest of the whole people and the private interest of the owners. The annual revenue of a State is tho regular income of the State,' and must be paid out of the annual profits of the citizens and not out of their capital, if the State is to continue to increase her capital, wealth and prosperity, and her citizens are to retain their present wealth, and still to enjoy their ordinary comforts and pleasures. The wealth of a State is the aggregate wealth of her citizens ; as the latter diminishes so must the for mer; therefore, says an eminent political economist, "it should be the policy of governments never to lay such taxes as will inevitably fall on capital ; since, by so doing, they impair the funds for the mainte nance of labor, and thereby diminish the future production of the country." If this be a sound proposition in political science, and who can doubt it ? it becomes evident that as various subjects of taxation differ in their annual productiveness as their annual profits increase or diminish, so the ability of the owners of. those various subjects of taxation to pay an excise therefrom without injury to themselves or the general interests of the State, increases and diminishes, bo that the- an nual profits produced by different species of prop erty although not a certain, is a much more reliable guide for ascertaining the capacity of various spe c:cs of property to bear taxation, than the monied value of the property itself, and surely none will contend tbat the ownership of every kind and de scription of property is equally profitable. Nor is it in "violation of this principle that unproductive capital ought not to be taxed that in this State and under most sound systems of revenue, unpro ductive and perishable luxuries arc subjected to high taxation. Taxes upon luxuries are voluntary and not extorted taxes, no man is compelled to own or use them, they are not like the ordinary necessa ries of life, which all men must own or use, and the fact' that a citizen elects to use the luxury andtpay the tax is regarded as sufficient proof thathe has other resources out of which he can pay the tax' without oppression upon himself or detri ment to the general interest of the commonwealth Lby decreasing its capital. But this is not the only element to be regarded in apportionintr the burdens of taxation ; many others are to be taken into con sideration, especially the fact that to put the owner of perishable property on an equality as respects taxation with the owner of that which is permanent and incapable of destruction of the same monied value, he must not only realize enough profit there from to pay his -taxes and still have the same in come remaining that the latter has after paying his taxes, but he must realize enough profit to lay by a certain portion annually, so as to accumulate enough to replace what he now owns when it has in time deteriorated in value or bcn entirely destroy ed, and after deducting from his profits both his taxes, and this annual saving, still be on an equal footing as to income with the owner of the more permanent and fixed species of property after he has deducted his taxes from his gross profits. But fellow-citizens, the real object of all this agi tation is apparent; it is to effect a change in the present ba.;is of taxation of slaves. This anoma lous species of property has been taxed under and according to the present mode of taxation from 1784 until the present time; no material change has been made. The convention which incorporated the clause with regard to the equality of poll taxes into our constitution in 1835, were trying no new thins; it was an experiment of more than fifty years which justified the grave and reverend men who assem bled in our last State Convention to reform the con stitution, in inscrtinz in the organic law itself the clauso regulating poll taxes. True, it may be that "a froward retention of custom is as turbulent a thing as an innovation," but we are bound to pre sume that a system adopted so long ago and sanc tioned by such high authority and so long a contin uance, must have had some foundation in reason and true principle. We present to you, freemen of North-Carolina, with the more confidence, a few of the reasons which have suggested themselves to us, why the present system of taxation upon slaves should be continued, and why it is highly improper and impolitic to apply the ad talorem system of taxation to this species of property, leaving out of consideration entirely the compromises of 1835. We think we have established that no sound sys tem ot taxation will impose a tax upon any unpro ductive species of property, since such a tax must necessarily fall upon the capital of the State, and become oppressive to individuals. Our constitu tion as it at present stands, exempts even from poll taxes slaves under the age of twelve and over the age of fifty years. Now it is not asserted that all slaves under twelve and over fifty years are unprofit able, but these are periods arbitrarily assumed as those at which slaves become generally profitable and beyond which they ordinarily cease to be of value as sources of income ; but we may with safe ty assert that a slave at twelve years of age has not yet paid Itnck the expense incident to his care and reannjr, and at fifty he will with difficulty repay the expense and time which the laws both of God and man demand should be expended upon his de clining years. Slave property, then, is only exempted from taxa tion when it ought to be exempted, and when the result of taxation necessarily must be either a de crease of the capital of the State, or an expulsion of that species of property from our midst But we apprehend that our present mode of tax in? slave population can he justified upon principle. The foundation upon which slavery rests in North Carolina and in the whole South is, that we find amongst our population a class of persons having the strength and the passions of manhood, and the mental capacity and self-control of childhood, with a physical confirmation peculiarly adapted to the per formance of labor and a want of energy and unwil lingness to perform even such labor as is essential to their own maintenance. The laws of this and other slaveholding States put this c!ass of population un tlcr the guidance and ownership of the master, in or der that he may govern and control them, compel them to labor, care for them from the cradle to the grave, and enjoy the fruits of their industry as his reward. Slaves, then, arc not and cannot be ienored as a portion of our population, nor can they be reearded in legislation as property alone; the laws of North Carolina regard them as property in so far forth as it is necessary for them to be so regarded in order that the master may compel their obedience and la bor and enjoy the truits of that labor. Public ex pediency denies to the African the right of suffrase, and indeed in no respect will put him on an equality with the tvhite citizen, but it docs not deprive him of his personality, and indeed it would seem to de mand that for purposes of revenue more regard should be had to his personality than his character as qualified property. Every tax laid upon the slave, since he owns no property and can own none, is a capitation tax ; even if you tax him according to his value it is still a capitation tax ; nor can any mode be devised for tixing slave property which is not in effect the imposition of a poll tax. Now we allege that every objection which can be urged against a heavy poll tax upon the white pop ulation of this State can lie used with equal force against the adoption of a heavy poll tax on our ne gro population. A large capitation tax upon white population is regarded, and rightly regarded, as tend ing towards oppression, because it necessarily falls upon labor. That is, the owner of no property must pay it out of the proceeds of his labor, and thereby diminish his means for supporting himself and rear ing his family and so increasing the strength of the State tiking care of his old age, and amassing something, if possible, to give a start in life to his descendants. Now a caption tax upon slaves also falls upon the labor of the State. The slaveholder is compelled, by public opinion and the law of the land, out of the proceeds of their labor, to clolhe and feed his slave, to take care of them in infancy and old age; and he retains what remains of these pro ceeds, after these deductions, as his reward for gov erning and superintending this class of population. The Jabor of the State is at last the wealth of the State, and no revenue system can be consistent with sound policy, which tends to discourage that labor or to oppress any laboring class. But the slave population of this State is now taxed under the constitution more than three times as much as the white population, and upon nn exam ination of statistics in the Comptroller's office it will be seen that the 300,000 of slave population in North-Carolina, in the actual operation of our sys tem pay more than twice the tax of the 000,000 of white population, making the rate of taxation im posed upon the slave population more than four times as much as that imposed upon the white pop ulation. Nor must it be forgotten, in cinsidering the taxation which slave property pays, t!Jat lands and slaves at present constitute the sole subjects upon which our County Courts ca.n impose excises for school and county purposes; and, besides, the tax of eighty rents imposed by the revenue law, they pay under systems of county taxation an ave rage of over one dollar more They pay a tax for the poor, for the lunatic asylum, for schools and for other county purposes, but the owner cannot nor ought he to desire to carry them to the poor house when they become infirm and unable to labor, or to the lunatic asylum, in case of insanity ; nor do they enjoy any benefits from our system of common schools. These things are mentioned, fellow-citizens, not by way of complaint, far less with a view to their change, but that you may see that slaves in North-Carolina are taxed much more heavily than at first sight may appear. We have thus endeavored, fellow-citizens, to put before you some few of the reasons which, influenc ed the Democratic party in adopting a platform which opposes a change in our organic law, and the adoption of an ad talorem system of taxation upon all species and classes of property in the State ; nor are we to be understood as taking our stand upon tho present revenue law. It is certainly defective in more than one particular; it taxes the laboring man's income by way of salary at a heavy rate ; it may be true and probably is that some subjects of taxation pay more than their just share of revenues of the State. If this be so let the changes be made which these evils demand, let the taxation be made to bear equally ; but there are some principles con tained in our revenue law which are good, as for in stance the taxation of articles of luxury at a higher rate than articles of prime necessity, We can see no reason for rejecting' what is good because of its association with evils which may be removed. -We think those evils can be removed without tearing up the foundations ot our government to adopt a system which at best is but an untried' experiment, which will reopen sectional animosities which are now at rest," which will disturb compromises that are now fixed, and awaken rivalries which now sleep, against which stability is our only security. But important as the subject is, it is subordi nate, fellow-citizens, to the great question which is now agitating this country from Maine to California, upon the decision of which rests the future con tinuance of a Constitutional Union of these sovereign States and the preservation of the rights of the Southern Republics. The Dem ocratic party believes that their defeat at this time even upon a question of local policy must weaken the only national party in this Union; it believes that the success of the newly fledged Op position party at this time, a party powerless for good, must give aid and comfort to our enemies in the North and discourage our friends in that section who'are carrying on a vigorous and manly but un equal warfare in the " debatable land'' for our rights. The facts of the -last Presidential campaign are a demonstration, that there is no hope for the preser vation of our constitutional union with its number less blessings and countless hopes, but in the con tinued success of the Democratic party. We be lieve that the sole object of this agitation of a State issue at such a time, is to distract and divide ths Democratic party of the State, looking more to the Presidential than the approaching Gubernatorial election. Under such circumstances, we appeal we feel that we shall not appeal in vain to the pa triotism of the people to sustain the Democratic party, without reference to any question of taxation; to aid them in preserving this great and glorious government and then arrange the details of our revenue system, amid the sunshine of safer days. We appeal to you, b' the clustering honors of our past by the glorious promise of our present by the splendid hopes of our future to present an un broken and unwavering front to the common enemy, and if we fail, we shall have nothing wherewith to reproach ourselves, but will be blest with the proud conviction, that as faithful and patriotic citizens, we have dared to do our duty amidst dangers and temp tations which we trust in God are not to become common in our republic. ED. G. HAYWOOD, CWn. JAMES FULTON, JOHN KERR, THOMAS SETTLE, Jr., D. M. BARRINGER, W. L. TATE, WILLIAM SLOAN. GEORGE GREENE, State Executive Committee. SALE OF VALTJABLE SLAVES. AbJTATE OF NORTII.CAROLiyA.-W A EE S3 COUMY. Court of Equitr. Sorine Term. lwW. Matilda Broughton, Lucius Smith and wife, and another, tx txrrtf. Pursuant to an order made ot Spring: Term, lsfio, of the Court of Equity for the cmintv of Wake, the undersigned. Clerk and Master, will proceed to sell, at the residence of the late Je.se liroiigliton, on the hr.st day ol Jut next, the tdarea in the pleadings mentioned, In wit : Sallie, Candis, Ihaile. Doctor, Austin, Kiitun, raran and rat). Tkbms or Sale: Five pr tent, of iurchae money to be paid in cash. A credit of aix months will be eiven to purchaser, on his entering into bond with approved surety bearing interest Ironi day ot sale. Also in the case of Win. A. Rogers and others vs. Isaac Rogers and mother, and on the same terms, on the MO DAY of May Court, (21st MaO the undersigned will pro ceed to sell, pursuant to an order ot the I. ourl ol fcqnity, a negro slave Darned t irgil. the property or .Miss ft A. uuion ED. GKAI1AM HAYWOOD, C. M. E. April 9, I860. (Pr. adv. .) lnwAswtd. CJTATE OF NORTH-CAROLINA. W A K E COUNTY. Court of Equity, Spring Term, isoo. Biddy uunulow and others rs f.liza ISrown and others. Pursuant to an order made at Full Term, 1S.V.I, of the Court of Equity for the county of Wake, the undersigned, Clerk and Jl aster, will, on the SCth dar ot Mnv next, pro ceed to sell, on the premises, the lands in the pleadings mentioned and described, to wit : A tract of land situate and Ijing in Wake county, on Ibe waters of lluirsnipe creek, adjoining the lands of Da? id Powers, James Cooper and others, containing M'4 acres or thereabouts. Terms or Sale: jso f the pnrchnse monev to be paid in Cash. A credit of six months will be given to the pur chaser as to residue, on his entering into bond with ap proved security, bearing interest tiom dav or sale. ED. GRAHAM HAYWOOD, C. & M. E. April 20, ISfid. (Pr. adv. (.) 32 wAswids. JTATE OF NORTII-CAROLIXA.-WAKE 5 COUNTY. Spring Term, Isho, Robert K. Stockton vs. The Heron Mining Comnnnv and others. Pursuant to an order made at Spring Term, IRnQ, of the Court of Equity for the county of Wake, in Ibe above enti tled cause. Ihe undersigned. Clerk and Master, will pro ceed to sell, at the Court House door in the City of Ra leigh, on the 4th day of June next, the Lands in the plead ings mentioned aud described, to wit: One undivided moiety or bulf-part of about Fire Thousand Nine Hundred and Kiftr-Six Acres of Lund, situate and lying in the coul ty of Wake, and lately in the possession of tho Heron Alining Company. Tkrks or Sale: A credit of six months will be given to purchaser on bis entering into bond with approved surety, bearing interest Iroin dav ol sale. ED. GRAHAM HAYWOOD. C. 4 M. E. April IS, 1S6. (I'r. adv. ij ) 32 wAswtds. JUST RECEIVE! Ladies Walking aud Travelling suits. W. U. & R. S. TUCKER. Raleigh. N.C.. April 20, 1R60 2 tf. HATS I II ATS ! I R F.CEIVE.) THIS DAY A BEAUTIFUL LOT OF Men's Panama and Leghorn Huts. W. 11. A 14. B. 1 UCh.hU. Raleigh. N. C, April 2", IsfiO. 32 If. PILES, FISTULA, TUMORS, Ac.,&c. R J. A. CI.OFTON, of Iluntsvilie, Ala., treais with perfect success lMes. Kis'ula, Tumors. &c. He has treated an old Governor of the Slate, the iddest Physician of Montgomery, several Physicians in Mobne; several members of ihe Legislature, and others of South-Carolina, Virginia, Tennessee and Mississippi. The patient is not contiued to h a bed or room. Testimonials of the highest character forwarded to any that may wish them. A three cent stamp must accmipnnv all communications. Address J. A. CLOPTO.V, M. 1. Huntsville. Ala. April 2i, I860. 82-tf. DRUKS AND MEDICINES. T1HE SUBSCRIBERS ARE NOW RECEIVING their Spring aud Summer supplies of Drugs, Medicines, Paiuts, Oils, Dyestuffs, Ac, which has been carefully selected of the Importers and Manufacturers, to which they invite an examination from i.hir friends, and the public generally, feeling assured they can please both in price and qnalitv. WILLIAMS "HAYWOOD, Wholesale and Retail Druggists. Ralegh, N. C, April an, 1S0O. 82- tf. BELL COLOGNE. A FINE SUPPLY OF THIS JUSTLY CELEBRATED Colgne just received. Also, Farina Cologne in long and Wickered bottles, liaiin's quart size family Cologne, and many others of superior quality, in Store, and For sale cheap, bv WILLIAMS k HAYWOOD. Raleigh, N. C. April 20, I860. 32 tf. PERFUMERY & FANCY ARTICLES. A LARGE AND BEAUTIFUL STOCK OF Ex tracts, Colognes, Pomatums, Hair Oils, Toilet Pow der, Soaps, Teeth, Hair and Nail Brushes, Dressing and Fine Combs, Purses, Pocket Books, Satchel!, Toilet Boxes, Segaf Cases, and many other fine fancy goods from the celebrated factories of Lnbin. Piver. Hygirnieque Society, Lowe A Sons, Caudray, Motiielas. Glenn Bazin, and others, which we will take great pleasure iu showing our friends, particularly the ladies. WILLIAMS k HAYWOOD. Raleigh, N.C , April 80,1 AtH). 82 tf. T AKES UP AS NaWAYs!T AND COMMITTED to the Jail in Raleigh, two negro men, who give their names as ROBERT and OVANDO. and sav ther belong to Jos. Holliday, of South-Carolina, near Conwarboro. The owner is notified to come forward, prove property, pay charges and take them away, or they will be dealt with according to law. W. H. HIGH, Rh'fT. April 17. W0. 81 tf. PAINTS. WE HAVE A LARGE SUPPLY' OF WniTE LEAD, Linseed Oil, and every description of Paint, suita ble for House Painting, which we are selling very low. Those having painting to do bad better get our prices be fore they buy. WILLIAMS t HAYWOOD. Raleigh, N. C, April 20, 180. 32-tf. VALUABLE PROPERTY FOR SALE. ON SATURDAY", THE 2TU DAY OF MAY NEXT I shall sell, at public auction, to the highest bidder, in Ihe town of Franklinlon, on the premises, my Tanrard and Stock on band. The property is the most valuable, of the kind, in this section of the country. I sell because I am going to leave for .the west. Terms made known on isj of sale. RICHARD LEV1STER. April 17, 18(50. 16 td. E3f Spirit of the Age copy till d-vv of sale, and forward acouot to me at Franklinton. CouoHg, Colds, Hoabsekess and Ixflc kxa, IaaiTATioN, SoRKKESs, or any affect ii.n f the Throat CURED, the Hacxiko Cocgh in CoxsmrwoK, Beokchitis. Whoopikc Cough, Asthma, Catabrh, RELEIVEU k. BROWN'S BRONCHIAL TROCHES V. CODGB LOZEXQES. . " "A simple and tUgunt combination for Coughs, ke." ' D r G. F. Biqelow, Boston. " IrteommenS their vm to Pdblic Speakers." . " . .. Rev. E. H. ChU!, New York. Mutt salvht'f relief in Bronchitis." Rev. S. SucraiKO, Mo'rristown, Ohio. "Bensfictat wht eompelUd to sprat, tujftrinn Colo." 44 Efffctval ' removing Hoanteness and IrriUt'wn of tht TJiroat, so common with Speakers ad Singers ' Prof. M. STACY JOHNSON, LuGrange, Ga Teacher of Music, Southern Female College. 6 rat benefit when, taken hfors and after preaching a, thty prevent Jnarsenen. From their pint tfect J jj 1 they wiil be of permanent advantage to me." ' ' Rev. K. Rowley, A. M President Athens College, Teian. Sold by all Druggists, at 25 cents per box. Also, Browh's Laxative Trocbks, or OtthaHie Lnzn0f, Kr lJpepui. JndiyeUion, Oxutipation, headache, Um'. Affection, dec. January 24, 1860. 7-w4sw3mos. A GRAND VIRGINIA DISCOVERY. COME FOUR MONTHS SINCE, OCR EXCEI LET townsman, Naputali Ezkkiel, informed us that he bad prepared a hair restorer with which be was expert meuting upon his own bead, whose top was entirely bald" We saw him two days since, and on the place so bald four months since, a fine crop of hair has sprung up with avi orous growth S convinced is Mr. Ezekiel of the ediea cy of bis discovery, that he has named it "The Infallible Virginia Hair Restorer." Mr. E. is about going into an extensive manufacture f n article which is destined to prove of anxious interest to unr bald pated friends. From JiichmoaJ Enquirer btcml . Vlth, 1H.'.. ' '"""'r This famous article ca now be had of the principal Druggists. Those persons who desire a fine head ,,f lair have only to use the restorer according to printed dir lions on the bottle. Those who have any doubts of its effi cacy, can have them removed in a short 'time bv n-nr ihl INFALLIBLE VIRGINIA HAIR RESTORER, liroVin? tbat it is all that it is claimed to be. 6 Wholesale depot for orders, 6U Main Street. N. EZEKIEL. RicnaoxD, November 14, l.-,9. I, N. EZEKIEL, take oath on the Holy Bible, that I have been bald for the past 12 vears. and have restored mv Imip by using EZEKIEL'S VIRGINIA HAIR RESTORER PI.- J . r v NaPHTAU EZEKIEU This day sworn to before me, by Naplitali Ezekiel. Joseph Mato. Mayor of Richmond. For sale by P. F PESCCD, Raleigh, N. C. January 16, 1860. S- w&swlr. J. x eaocAPxi-sr. BOOK BINDER & BLANK BOOK MANTJ. FACTTJBEB, RALEIGH, N. C, RESPECTFULLY INFORMS THE CITIZENS OF Kaleigh and the vicinity ge::erallv, that he will promptly and punctually attend to the binding of jlVavt paperr. Magazine and Peri- diral of all kinds and in any style, plain or ornamental, on moderate terms. December 23, 18-VJ. lua wAswlv. SALE OF LAND. STATE OF NORTH-CAROLINA. -WAKE COUNTY. Court of Equity, Spring Term, 1SG0. D. T. Aunill and wife and others, ex fiaile. Pursuant to an order made at Spring Term, I860, of the Conrt of Equity for the county of Wake, in the abore en titled cause, the undersigned. Clerk and Master, will pro ceed, on the 2filh day of May next, to sell at public auction, on the premises, the lands in the pleadings mentioned and described, to wit : A tract of land consisting of 197 acres more or less, situate and lying in Wake county, and ad joining the lands of William Poplin and another' Terms op Sale: $0 of purchase money to be paid in cash. A credit of twelve inonlbs will be given to purcha ser as to residue, on bis entering into bond with approved security, bearing interest from dav of sale. ED. GRAHAM HAYWOOD, C. k M. E. April 17, 1S60. (Pr. adv. $7.) 16 wAswtd. SALE 0FLAND. tKTATE OF NORTH-CAROLINA. W A K E -3 COUNTY. Court of Equity, Spring Term, 860.-J. G. M Jones and others, ex parte. Pursuant to an order nr..de at Spring term, I860, of the Court of Equity for the County of Wake, the nndersigned, Cleric and Master, will proceed to sell at public auction, on the premises, on the Mh day of May next, the lands in the pleadings mentioned and described, to wit: A tract of land, situate and lying in Wuke county. South-west of the bouse tract of D. B. Holland, on both sides of Dulch man's Brunch, containing six hundred and twenty-six acres. Terms op Sale: 8 per cent of purchase money tube paid in cast. A credit of twelve months will lie given to the purchaser for residue on his entering into bond with approved security, bearing interest from day of sale. El) GRAHAM HAYWOOD, C. k M. E. April 17, 1860. (Pr. adv. $5.) 16-wAswtd. GRINDSTONES AND MILL STONES of every description, by the ton, or single, with fixtures ready for use, and suitable for saw and edge-tool makers. Machinists, Carpenters, Coopers, and plan tation purposes. FRENCH BURR, and RICE MILLSTONES, BOLTING CLOTHS, LEATHER BELTING, Ac, imported and fur ale at reasouable prices by J. E. MITCHELL. No. 610 York Avenue, Philadelphia, Pa. April 17, 1860. lfi wAswlmpd. N. C. Six Per Cent. State Stocks. Treasury Department op N. C, I April 16. 1860. f SEALED PROPOSALS WILL BE RECEIVED at this office until 10 o'clock, A. M , 18th of Mav next, for the purchase of 1K,0)0 of North-Carotins State Bonds, issued under "An Act "to incorporate the Western N. C. Railroad Company," and ruuning thirty years, from 1st April, isr.it. The above bords will have Coupons for interest at six per cent, per annum attached, payable 1st April, and Oc tober in each year. The principal and interest will be payable at tbe Bank of the Republic, New York, unless where the party prefers to have them pavable at the Treasury of the State. Successful bidders, npon being informed of the accept ance of their bids, can deposit tbe amount of their bids, including the accrued interest, to the credit of tbe under signed, in ihe Bank aforesaid, or in the Bank of North Carolina, or Bank of Cape Fear, Raleigh. Parties bidding will please address their letters endorsed "Proposals for N. C. Stocks," to the undersigned at Ka leuih. N. C. The bids will be opened in the presence of Ihe Governor, Secretary and Comptroller of State, aud the President of the Bank of North-Carolina. . W. COURTS, Pub. Tres. 3i-td. NOTICE. THE SUBSCRIBER OFFERS FOR SALE HER SUM MER RESIDENCE, containing 13d acres of land, about 50 of which are cleared, a port of it good meadow land, situated about 5 miles west of Raleigh, ard a hill mile south of the N. C. Railroad. A large, well-finished Levelling House, with tbe necessary out houses: among them an Ice House, Barn and Stables; fine assortment of Fruit Trees and a well of pure wattr, kc. The above mentioned property is very desirable loca tion for a school or residence. Liberal terms offered to the purchaser. Persons wishing to purchase are referred to ihe Messrs Tucker, of Raleigh, or to Heury B. Bryan, Newberu, N. C. SARAH F. B. CARRAWAY. March 2, 1S60. !8-wAsw6mos. GEO. W BLOUNT, Attorney and Counsellor at Law, KASHVILLE, X. C, WILL ATTEND TO BUSINESS ENTRUSTED TO him in Nash, Wilson, Edgecombe and Frauklm Counties. Feb 21,1860. - . 15 wAswly NOTICE TO BRIDGE BUILDERS. WILL BE LET OCT IX THE TOWN OF SMITH FIELD. Johnston county, on TUESDAY ot W Court, to the lowest bidder, the building of u". Bridge on rock Piers across Nense river, known w Turners Bridge, two miles below Smithheld, and similar to hffliin field Bridge. Specification and Terms made known al " time a Dove mentioned. A. J. HEATH, "I A. G. POWELL, I A. SAN NDERS, lSSEY, ITH, J Cum. P. MASSE Y, 1). tM Aprils, 1860. i7d. HILLSBORO' N. C. axitiTijaTr acadebit. THIS INSTITUTION. OP A THOROUGHLY Sci entific and military character, is under the ""'Jf',. Col. C. C. TEW, formerly Superintendent of the St Military Academy at Columbia, S. C. Circculars will be forwarded on application. . February 18, 1860 7-wAswlypo 4 CONVENTION OF THE DEMOCRATIC party will be held for Alamance county, t.f; on Thursday of County Court, to nominate li'',e; tre the Legislature. The various Districts of the county requested to hold primary meetings and appoint aeieg to represent them in the Conventn. pjiOCBATS. April 20, 1860. M""td