Newspaper Page Text
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COLUMBUS, GEORGIA.
niIDAY MOBNING, NOVEMBER 11,1853.
t/"Owine r tothe detention of the car* on yesterday, ‘*e
did not receive our fil< a in time to give to press, much
that i* important with reference to our Legislative pro
ceedings. We shall, therefore, issue an extra during the
day, containing the Governor's Inaugural, with edito
rial correspondence comprising all that has been done
by our Legislature up to the 10th inst.
Governor’s Message.
We commence to day the publication of the Govern
or’s Message. It will be completed in our next issue,
in the meantime n synopsis is given which embraces all
the leading features of this able paper.
Odd Fellow’s Celebration.
Our citizens will remember that on to morrow the
I. O. O. F. celebrate their anniversary with an oration,
and appropriate services at Temperance Hall, at 11 o’
clock, A. M. For particulars see notice in another
column.
[editorial correspondence.]
Milledgkvikls, Nov. 8.
The two Houses met at 10 A. M. Messages were
received from the two Houses informing each other of
their organization, and of the appointment of Commit
tees to wait on the Governor. The Governor’s mes
sage was received, and read, and the two Houses ad
journed for dinner.
Til K OOVRRNOR's MKSSAQP.
I send you a copy of this lengthy document, which
of course you will transfer to your columns n* your ear
liest convenience. It is a plain, unpretending docu
ment, and is confined exclusively to a considerst : <>n of
State affairs, and as their interests are personal tosvery
citizen of Georgia, the message will be universally read
therefore, it is unnecessary for me to give but a synop
sis of it.
THK PUBLIC BERT.
The debt of Georgia is only $2,635,472 52. It is a
matter of congratulation that it is so small, and that
the bonds of the State have been negotiated at a pre
mium of 5 per cent.
THU CBMTR.iI. BANK.
The Governor transferred the assetts of the Bank to
the Treasury, and believes that the eontinuace of that
institution is no longer necessary. After exhausting the
assets of the Bank, there will be $369,500 to be paid out
of the Treasury. lie recommends that the assets of the
Bank be sold to the highest bidder.
THK TREASURT.
On the 20th October there wrs a balance of $74,857
35 in the Treasury. Joseph Sturgis as agent of the
State, has collected from the United States the sum of
$144, 890 53.
THK TAX LAW.
The Governor sanctions the ad valorem principle of j
tax. tlon, but admits that there may bo mistakes in the
application of the principle in the present tax law, ;
which he recommends the Legislature to correct. He i
commends the law to the Legislature, and urges them
to maintain the odvalorem principle with firmness, i
while th. y adopt such amendments as wisdom and expe
rienee may suggest. The Govornor defends the law
from the charge that taxes were increased by it. He
says the liabilities of the State required an increase of
taxes, and if no change had been made in the mode of
taxation, st 11 taxes would have been increased.
THE STATE RoAD.
The Governor recommends .* lease of the State Road
to a Corporation for 25 years at 5 per cent, on the in
vestment. While we approve the suggestion, we ob
j<-ct t“ the terms of the I. an. We are informed upon
the b si authority that 300,000 dollars p, r annum, can
he got for the road, on a base of five years, and that
at the end of that time the profits of the road will bo
greatly increased, and that the State can get a still
larger sum for the next succeeding five years.
Under the managemegt of the late able superinten
dents the resources o? the road have so increased, as to
h ave no doubt of the fact, that under proper management
a large revenue will accrue to the State from thia sourec.
This is a strong argument against the rale of the road
at present. Wc are iu favor of the State's holding on
to the road until the State debt falls due. The bonds
of the State cannot be bought, and the money arising
from a sale of the road at this time, would either lie
idle .n the Treasury, or be squandered by improvident
legislation. If the road is leased we suggest to the Leg
islature to appropriate the funds to the completion of the
Rail Road system of Georgia, at least, until the bonds
of the State full due. The whole State have contribu
ted to build the road, and by this use of the money ari
sing from the lease of the road, every part of the State
woulJ participate in the benefits of this great enter
prise.
THE PENITENT! ART.
It is singular that this institution cannot be made prof
itable in Georgia. The Governor recommends no
change in its management. In Alabama the Penitenti
ary is made profitable, by leasing it to a private individ
ual. It would not be amiss for the Legislature of Geor
gia to consider the propriety of pursuing the same course
with or Institution.
CHARITABLE INSTITCTIONS.
High encomiums are paid by the Governor te the
managers of these establishments. He recommends
that prevision be made by a tax on slaves for the sup
port of insane negroes in the Asaylum.
EDRCATION.
The educational advantages of Georgia are apprecia
ted by the Governor, but he admits that no suitable
provision is made for the education of the poor. There
are 38,000 poor children in the State, and yet, only 20-000
000 dollars, or 60 cents ahead, are appropriated to their
education. The Governor recommends no system, but
looks forward to a time when the taxes wiil be reduced
sue half, and then ho suggests that the proceeds arising
from the lease of the State road, be appropriated to the
education of the people.
THE ri’DLIC PRINTING.
The Governor recommends that the public printing
be done at Milledgeville, under the eye of the Execu
tive, and that power be conferred upon him to transfer
the printing whenever the public Printer fails to com
plete it in a given time. The last recommendation
meets with our cordial sanction, but we can devise no
reason for the first, but a desire on the part of Ilie Ex
cellency, to advance the claims of a favorite candidate
for public Printer, and even in this it will necessarily
fail, as the only result of the adoption of such a law.
woutd be to force candidates in other parts of the State
to torm combinations with persons located at Milledge
viile. We, by uo means, charge that such was the de
sign of Governor Cobb, we do not know that he is the
advocate of any out's claims. We only state the effec
hi* raeotDNiendatkHJ. *
ANNUAL BKSSIONB.
We cordially sanction the recommendations of Gov.
Cobb in this regard. We have always regarded bian- :
nial sessions as a humbug. The experience of the State
proves that nothing comparatively is sav* and in a pccurii- ;
ary point of view, by the charge, and the public inter
ests often suffer by the delay, incident to biennial ses
sions.
VIBCK LLANKOUB.
We also coienr the rsconunendations that the vf
fice of Attorney General be eatablished, the Bnprerr.e
Court be made stationary, and of forming a State libra
ry worthy of the State.
The excuse of the Governor for hia delay in erecting
a monument to the Memory of John Forsyth, are en
tirely satisfactory. We hope the Legislator® will
make an appropriation worthy of the State, and of the
memory of the great man it designs to honor.
FEDERAL RELATIONS,
The only reference to our Federal relations contained
in the message, refers to the outrage perpetrated ripen
Mr. Lemmons of Virginia, by the judicial authorities of
New York. The position of Ilis Excellency on this
subject is firm and decided. It is unendurable that a
citizen of the United States should be deprived of hie
property, merely because he carries it by necessity or
convenience upon the waters of a sister State. If such
a principle is established, the Union w ill be converted
into an engine of oppression, and instead of carrying cut
the great ends for which it was established, will under
mine one of the great interests it was designed to sub-
serve.
We are pleased to notice that our {slanted young :
townsman R. Lmmitt Dixon is Assistant Secretary of
the Senate, and that Alexander M- Speer of Bibb, is
Assistant Clerk of the House. They are both men of ;
educatieu, talent, and efficiency, and discharge their v.v j
r.ous duties with promptness and urbanity. We cou- i
gratulate both Houses upon their good fortune in ob
taining such efficient officers. We are the more grati- i
tied as they are our i wn personal friends.
The editorial corpse were invited to take seats on the {
floors of the respective Houses. We promptly availed
ourselves of the privilege, and now write in the Hall of j
the House.
Nothing definite has turned up as to the Senatorial j
election. The friends of the respective candidate* are j
still struggling for mastery.
Crisp with his company b* arrived, and opened ;
’ast night with the Lady of Lyons. He had a house I
chock full, and among the audience we noticed several i
beautiful hidies. This was our first sight of the repve- j
sen*stives of the fair sex at Milledgeville, and if they are 1
fair specimens, we anticipates rich feast in their society !
this \\ inter. You may rely on it that the fashion and
beauty of the State will be here this session. Come j
over and admire them. The Ladies have not yet made ;
their appearance in the State House. We expect them j
to-morrow, and then you may hear more from
Yours, &0., L.
Gen. Cushing’s Letter-Free Soilism denoun
ced.
Will the enemies of the administration nerer cease
their censeless and niafgnant assaults ? Is there net
virtue enough in their ranks to discern the truth, and
acknowledge it ? Has party malice gone so far that
there can net be a lower depth for its malevolent ex
erciso ?
The; charges free soilism rmd free soil affiliation,
which were made the head and fiont of the opposition
in Georgia have fallen to the ground, one by one, so
surely and dtcisively that none but the most hardened
political sinner would venture to prolong them.
Secretary McLelan was an out and out free staler,
and an enemy to the South, said the Whig*. But hi*
letter of instruction to Marshall Wyukoop urging the
enforcement ot the Fugitive Slave Law, convinced the
South that the Secretary of the Interior was s faithful
co-worker with Gen. Pierce, in maintaining her rights,
and i” giving effective force to the principles avowed iu
the Inaugural address, to which Messrs, Toombs, Jen-
kins, and other whig leaders had given their approval.
Mr. Dix next came in review. He too has silenced
their foui batteries. Secretary Guthrie gave in hia sec
ond letter to collector Bronson, a decided rap on the
head of free soilism. Secretary Marcy's record needs
no defence—li* is heart and soul a co-worker with the
p resident. Secretary Davis gives a quietus to the char
ges ot disunion against him, which hi* enemies will not
very soon revive—his loyalty to the Constitution and
the Union, is unquestioned. Yet,in the faee of all these
facts, the whig press headed by the New York Herald
belches forth its bilingsgate to the disgust of every right
thinking citizen, and to the chagrin, even of their hon
est partizan friends.
As another chapter in this volumn of proof already
elicited, we to-day give a crushing letter from Secretary
Cushing. As it is unquestionably authoritative, no one
can misunderstand its direct and signifleant purpose.—
The following is the letter :
Washington, Oet. 29, 1853.
Dear Sir : I perceive that jin several countie# in
Massachusetts coalition senatorial tickets have been
formed of associated democrats and free soilers. My
judgment is, that the democrats who hare par
eipitated in this have done worse than to commit a
fatal error. They h ve abandoned a principle which is
fundamental. To support or vote for the free soilers of
Massachusetts avowedly, in the persistent agitation of the
slavery question, and therefore hostile, in the extremes!
degree, to the determined policy of the administration.—
The P. esident entertains immoveable convictions on this
point, as I have had occasion to express to you heretofore ;
and all of us whom he has called to the public service
here most heartily and zealously sustain his views on the
subject, as being the only ones consistent with our per
sonal honor, the success of the democratic party, the gen
eral weltare of the country, the integrity *f the constitu'-
tion or the permanency of the Union. If there beany
purpose more fixed than another in the rnind of the Pre
sident and those with whom he is accustomed to consult,
itis that that dangerous element of abolitionism, undtr
whatever guise or form it may present itself, shall be
crushed out, so far as this administration is concerned.
This the President declared in his^finaugural ; this he
has, declared ever since, at all times, and in all places,
when he had occasion to speak on the subject. While
he does not assume to judge of the hearts of men who
publicly avow sound principles, he only needs overt ac s
to show where they ars, in order that his settled policy in
the conduct of the affairs of the government shall be un
equivocally manifested. Those who have apprehended
halting “or hesitation on r the part of the Presi
dent in treading any path which truth and patriotism
open to him will themselves greatly mistaken. He is up
to this occasion. His policy was not hastily settled ; while
he occupies his present position it wiil never be departed
from. The constitutional lights of all the States of this
Union are as dear to him as the rights of New Hamp
shire. 1 have perceived from the outset that this great
principle of the constitutional rights of the States js fas
tened in his thought as the corner stone of this Union.
Depend upon it, no matter what conseqjenoes may im
pend over him, he will never allow it to be shaken by
abolitionists or faetionists, but will sethisfe.ee like Hint as
. ell as against right hand backslidings as against left hand
lefections, which may prejudice or embarrass the onward
progress of the republic.
1 remain very truly vours,
* a CUSHING.
HOU. R. F*OTHIXrAM, Jr.,BoßtcsPuet,
OCT We learn from the New York papers that th
oa*e of the United States against Mr. Colyer, part own
I er, and the Captain, Engineer and o.her officers of th
! steamer Henry Clay, on an indictment ter manslaughter
: for having caused the death of eighty-four passengers.
; has terminated in an acquits’ of the accused, aaer a
’ trial which occupied fourteen days.
| ST The Southern Elkctic for November has been
received, and presents a roost inviting table of content,
| including original articles from the pens of Southern
i writers.
CO” Hunt’s Mkrchant e Magazine for November
has also come to hand. It* well established character
ranking as it do 6 among the first, if not at the head o!
publications of the kind, require* ne panegyric from
’ ns.
Dkath op E. 8. Sater, Esq. —We learn by a let
ter the decease of K. 3. Bay re, of this place, whilo on a
visit to Demupo’is. Mr. Sayre was an old reideni of
this place, and was for several years connected with the
business department of this paper. He was a gentle
man rriHch esteemed by hi* friends i'or his acquirements
and ability. He has eufferred often from hemorrhage
of the longs, which we learn was the immediate cause
of his decease. — Mont. Journal.
Anti Coalition Movement. —The Anti Coalition
Democratic Convention, for Middlesex Couiity, Mass.,
met at Concord, on the 27th ah., and repudiating all
connection with the Freeßoilers, nominated a separate
Senatorial ticket. They parsed r.o resolutions regard
ing national affairs.
CT Mr. McLane, the Commissioner to China, sails
for hie destination, from New York, on the 19th in
stant.
The Alabama Rivkr. —The Selma Reporter of the
3rd inst., say* ; “The laio rains have raised the river.
It is now in fine boating order, and we hope the late fa
vorable weather ha* totally expelled the yellow fever
from Mobile, sr.d that the winter business will at once
commence.”
An American Oppicr at the Turkish Camp.—
The camp of the Turkish army on the Danube has been
visited recently by a great number of European tour
ks and military men. Capt. Walker, of the mounted
Rifles, U. S. Army, had gone to take a look at the
grand army of the Crescent. The Captain had been
handsomely received by the Sultan, who gave him a
letter of iutoduction to Omar Pacha, the Commauder
in-ch;ef on the Danube.
O’ Michael McCoy and James Duffy who were ar
rested in New’ York on suspicion of being the mur
derer* of Catharine Quingley, near Jamaica, Long Is
land, have been honorably acquitted, after a full investi
gation.
Monumbnt to thk Migt'issiHyi Volunteers. —It
‘ has been proposed, and funds are being raised, (says
| the Columbus Argue,) to build a monument in Jackson
| in the memory of the Mississippi Volunteers who fell in
j Mexico, and boxes will bo placed st the different pre
] cincts ;n the State at the ensuing election, in which
| money may be deposited for the purpose.
GOVERNORS MESSAGE.
v ~ . 7
tYxEcriTVE Department, }
Milledgeville, Bth .Nov., 1853. \
! Fellow Citizens, of the Senate
and House of Representatives :
In discharge of my constitutional dutv, I pro
ceed to lay before you such matters as should
j receive your attention during the* present session
! of the General Assembly.
On the twentieth dav of October, 1851, the
j public debt amounted to $1,687,472,22. Bv
the act of December 4th, 1851. ratifying the
i contract of my predecessor and the Chief En
i gineer of the Western and Atlantic Railroad,
for the purchase of iron for the State Road, it
! increased $200,000. By act of January
12th, 1852, providing for the repairs and equip
i men! of said Road, it was still further increased
the sum ot $525,000 —and by the act authoris
| ing a subscription to the Milledgexdile and Gor
don Railroad, there was added the sum of $20,-
: 000, making the total amount of the fState debt
I $2,432,472,22. To this amount should be ad
| ded the bonded debt of the Central Bank, which
ji* now $369,500 ; having been diminished by
; the payment 0f55,500, since the Ist of Novem
; her, 1851. The total liability of the State is
i thus seen to be $2,801,972,22, from which
| must be deducted the surn of $166,500, which
i has been paid during the past two years, under
i the provisions of the act of February 11th, 1850,
! providing for an annual Sinking Fund for the
| payment of the public debt. The present debt
I of the State therefore is $2,635,472,22.
| The bonds authorized bv the act of 4th De
i cember, 1851, were made payable at the State
! Treasury, and the interest payable semi-annual
j!v at the bank of the State of Georgia in Sa
vannah. These bonds were negotiated for a
premium averaging aboat two per cent. I was
i satisfied that our bonds should command a
! higher premium, and finding upon an investiga
! tion of the subject, that a more advantageous
i negotiation could be effected, by making
1 them payable in New York—l caused the bonds
| issued under act of January 12th, 1852, to be
- made payable at the Bank of the Republic in
i the city of New York. They were negotiated
jat a premium of 5 per cent. It is the first in
stance in which our State securities had been
disposed of at any premium, and it should be
gratifying to our State pride to know, that the
bonds of our State now stand among the first
securities of their class. The bonds of no State
in the Union command more of the confidence
of capitalists who seek a safe investment of their
; funds. Th ; s confidence is not misplaced, for no
State in the Union has more ample means to
; meet its liabilities, and no people are more tena
cious of the credit and honor of their State,
i than our own.
As the interest of a portion of our bonds has
to be paid in New York, it becomes necessary
for the Treasurer to keep on deposit there, a
sufficient sum of money to meet the interest as
it falls due. This has been done under my di
rection. If any doubts exist as to the power or
propriety of this course—it wouid be advisable
that all such doubts should be quieted by pass
ing a law’ authorising such deposits to be made.
The necessity of it is so obvious, that I deem it
unnecessary’ to present any argument in sup
port <rf the roeonamendation.
I refer you to the accompanying report ot the ;
Treasurer, in which will be found a tabular j
statement of the public debt, showing at what !
time each portion of it will fall due. From this :
statement you will find that 3 very iarg portion :
of our debt will become due about the same
time. This matter should receive the attention j
of yourselves as well as your successors, in or- j
der that by a course of wise and judicious legis- ’
lation, the payment of our bonds may be antiei- j
pated, otherwise we should be called upon to ,
make very large payments, within a very short |
period, which would lead either to burdensome ‘
taxation, or an extension of the time for the j
eventual liquidation of our liabilities. Both re- j
suits can and ought to be avoided. In the pres- j
ent prosperous condition of our State affairs, j
there will be no difficulty in creating a Sinking !
Fund, which will entirely discharge the public ■
debt, before it shall have fallen due. There
should be additional legislation of this subject,
giving to the Executive full power and discretion
to appropriate the surplus means oi the 1 reasu
i ry to the purchase of our bonds under such lim
i Rations as your judgment may deem advisable.
: The present law leaves the question in some
; doubt, whether or not iiio legislature intended
i any premium should be paid by tne State in the
| purchase of bonds not yet due. Such, however,
is the present high character of our State secu
i rides with all classes of capitalists, that it is im
possible to obtain them at par. As long as in
; dividuals are willing to pay a premium for these
1 bonds, so long will the State also be compelled
| to pay a premium for such as she may wish to
! redeem in advance. ! have thought it advisa
i ble to make the purchase at a small premium, to
! the amount required by law jo be annually re
i deemed. There is no other safe investment of a
I Sinking Fund, and as a matter of economy it is
better to pay the premium, than to allow the
money to remain undisposed of in the ‘Treasury,
! tempting the Legislature either to unnecessary
and wasteful expenditures or to an unwise reduc
! tion of taxes. 1 call your attention particularly
to this subject, that such laws may be passed as
will carry out the public will in reference to it
THE CENTRAL BANK.
| By the act of December 10, 1851, I was au
! thorised to transfer the assets of the Central
) Bank to the Treasury, when in mv discretion
| the interests of the State should require it. Be
; lieving that there was no longer any necessity
| for continuing that institution in existence, for
: any other purpose than to wind up and close
its business, 1 appointed tho commission au
rhorized by the foregoing act, to investigate the
I condition of the Bank, and transfer its remain-
I ing assets to the Treasury, I herewith transmit
j their report from which it will be seen what was
i the condition of the Bank at that time. ‘The
! accompanying report of the ‘Treasurer will ex
; hibit its present condition, as well as its opera
’ lions since it has been transfered into his hands.
There are yet outstanding many debts, some of
I which will be collected, but from the larger
portion nothing will ever he realized by the
’ State, and it becomes a matter for your conside
! ration, what disposition shall be made of its re
| maining and unavailable assets, and also what
j p? ©vision shall be made for meeting and dis
! charging its liabilities. Upon a careful exarni
! nation of the affairs of the Bank, I am satisfied,
that after exhausting ail Us resources, there
; will be left the amount of $369,500, which must
jbe paid from the Treasury. It is for this rea
; son that I have placed the bonds of the Bank
; in computation of the public debt, which I have
i already submitted to you. 1 would recommend
; that the Executive be authorised to take up
• these bonds, and issue regular State bonds, in
their stead, provided satisfactory arrangements
; can be made with the present holders of them.
In addition to this amount it will be necessary
I for yo to provide by law for the payment of
| about the sum of $20,000. ‘This amount has
! been borrowed by the Treasurer, under mv di
rection, to meet the accruing interests on the i
1 Central Bank bonds, tho funds of the Bank fall-
ing short by that amount. This step was nec
essary to save the credit of the State, as these
bonds are regarded in public estimation as a
part of the public debt, and if we had failed to
heve paid this interest promptly, the effect
would have been to have depreciated the gene
ral credit of the State.
It is useless to encumber the Treasury longer
with the remaining assets of the Central Bank
which will continue worthless and unavailable
as long as they remain the property of the State.
I know of no better disposition that could be
made of them than by selling them for what
ever they would bring. To keep them and
attempt their collection, would involve the State
in continued expense and litigation, without
any remunerating benefit.
THE TREASURY.
The accompanying report of the Treasurer
will give you a clear and satisfactory account
of the operations of that Department during!
the past two years. You will observe that this
report is complicated with a useless statement I
iof unavailable assets in the Treasury. These
: stereotyped items have been repeated from time
| to time, without the slightest benefit to the
1 State, throwing no light upon the condition of
the Treasury, anti leading to no possible bene
i ficiai result. As long, however, as no action is
had by your body on the subject, it will be nec
essary for the Treasurer to encumber his report
with them. I recommond, therefore, that you
! take such steps as will relieve the department
| from tho necessity of further reference to these
: worthless assets by directing them to be destroy,
led under the direction of th. Executive or V
i >mmitte cl your body. The report of the
1 Treasurer shows the available balance in the
| J ::%T y ?” 6 20th ° Ctober 1853. to be *74,. i
*5, 35. Concurring as I do, in the estimates
contained in Ins report of the probable expendi
tures of the next two years, ( deem it unneces
sary to add anything on that subject,
I here has been collected from the General;
o t,o )ftl44ftivi -Q r * n |?, tbe 4st t vvo years, the sum ;
o. _ 144,8J0,03. I hose claims have been long
stand,ng, and the State is now indebted for the
collection of so large a portion of them to the ‘
SVv n h ab ' ht >- With which the - v ba’ve been i
urged by the agent appointed by my predeces- I
and continued by myself, JosephSturgis,
Esq. 1 here is yet unsettled claims due to us j
I ™'“ * he General Government, but 1 am unable
; .9 gay, at what time you may expect their pay. I
ment. It would be unwise to calculate upon
the reception of any portion of it, m your le<b ß .
lation upon the Finances of the State. For
ditional information you are referred to the ac
companying report of Mr. Sturgis.
1 herewith transmit to the General Assembly,
the report of the Financial Committee for the
year 1852, and call your attention to its state
ments and recommendations as worthy of con
sideration. The Report of the Comptroller
General is also herewith transmitted.
THE TAX LAW.
It was provided by the tax act of January 9th
1852, and the supplementary act of January *2l,
185*2, that the sum of three hundred and seven
tv-five thousand dollars should be raised under
those acts i'or the support of the government
for each of the political years of 1852 and 18511.
In the first act, the rate of taxation was limited
to one twelfth oi one per cent. ’The supple
mentary act was passed under a well founded
apprehension that the required amount would
not be realized at that rate. This last act re
quired the Governor with the assistance of the
Comptroller General to consolidate the returns
of the various tax receivers, and authorized them
to fix the rate of taxation at such per cent as
would raise the sum of three hundred and
seventy-five thousand dollars. Upon the ex
amination of the tax digest as required, by this
law, it was ascertained that it would require
a tax of one tenth of one per cent,* to
; raise the amount which the Legislature had
I fixed upon ; and accordingly the necessary or
■ ders were issued to that effect. This was true
j of the returns for each of those years, and there
j was consequently no change in the rate of taxa
i tion for the present year. ‘The passage of those
, acts introduced anew system of taxation in our
j State. The ad valorem principal was for the
j first time incorporated into our laws, though its
i justice and propriety had long been seen and
! felt by our people. For many years the friends
|of a tair and equitable system of taxation had
i sought to modify the old law. which was ad
■ mitted to be unjust in its operation and indefen
•si ble in principle. Every candid and fair min
j ded man reconized the correctness of the piin
j ciple that every citizen should be required to
| pay for the support of his government, accord
! ing to the extent and value of his property.—
| Upon that principle an ad valorem tax* should
; be based, and when faithfully carried out, must
! command the approval and support of everv
: man who is willing to bear his due portion of
| the burthen of Government. That the present
| tax law fully comes up to this standard, 1 am
j not prepared to say. The object of its framers
j was, however, to approximate it, and if they
j have failed te reach it, the duty is imposed up
| on their successors of applying the lights of ex
| perience and practical operation to its modifica
j tion and improvement. It is not strange that
j an untried experiment, should he found to defec
i tivo in some of its details; it is rather a matter
I of surprise that more obvious arid glaring mis
takes should not have occurred in the first effort,
j to adopt anew, radically differing from the old
| system. lam aware of the fact that there ex
j ist g in the public mind, in some portion of the
j State, very strong prejudices against this law,
• but I am well satisfied that these prejudices are
; so deeply rooted, as to defy the approach of
| reason and sound sense. In most instances it
j “'iff he found that this opposition is limited to
I some provisions of the law, which may with pro
: priety be modified and improved, and for that
| reason your attention should be directed to
: such modifications as will make it conform
more exactly to the ad valorem principle. Lst
; detail of tne law then be scrutinized, its de-
I feets brought to lignt, and the proper remedy
! be applied by wise and judicious amendments,
j With many persons the merits of the present
j law have been subjected to the test of compar-
I ing tiie amount oi taxes paid by them under the
j two different systems. They find that their tax
i . 8 b?-en increased and without further inquiry
: attribute that increase entirely to the
i ot bie law. A simple statement will ex-
I bibit the incorrectness of this conclusion. ‘The
i amount of taxes collected for the political year
18.)1, unde? the old system, was $291,07*7
£lB-100, wiiii-i rhe amount collected for the vear
1852, was #£G7,165 60-000. It must be borne
in mind that me Legislature saw the necessity
of raising an increased sum. and therefore Di
vided in the act of 185*2, that there should be
raised the sum of $375,000. If, therefore,
there .lad been no change in the system—it
would nave been necessary to have Increased
the taxes about twenty-five per cent. To com
pare then the operation of the two systems fair
fy, m individual cases, such persons should first
add twenty-tive percent to their tax as paid in
ivßol, and compare the amount thus ascertained
with the amount which they actually paid under
tne present aw. When this is done, it will bo
found tnat tueir increased tax,isowing, not to
a change of the law, but to the increased neces
sities of tne State.
Another objection has been urged to the prets
ent aw, which is founded in good reason and is
,k° r !t-* of ,- VOU ’ CO " S ' dt ' ra,ion - lt “Stilts from
the difficulty ol ascertaining the true value of
’ he !>x l m >perty. Such is the peculiar
organization ol men’s mind, that with the most
honest intentions, they differ widely in their es
itnate ol tne value of property; whilst others
unwilling to contribute their due portion to the
support of government, place so low an estimate
upon the value of their property, as to cause
just ground of complaint with their more con
scientious and generous neighbors. \s every
man is at liberty under the present law, to value
ms own property, he can put what estimate he
pleases upon it. The law appeals to his con
science alone on this subject, and there is no
mode provided for reaching those, w ho'are in
ditlereni to the obligations of truth and honor.
It is gratifying to know that the rmmber of this
class is small. An examination of our tax di
gests will show the fact, that with the great
hod> ol our people, there has been exhibited a
disposition, to make a lair and just return of
their property, l’he cases of the few, however,
should be reached, and I would recommend
that some provisions he made bv law for asses
sing the property of those who seek to avoid
the payment of their just dues to the State, bv
falsely estimating their property below its true
value. This and similar detects in the details of
the law, should be remedied by prompt legisla.