contrasted with the commercial we are again astonished at an inequality as impolitic in principle, as unwarrantable in its discriminations. If Commerce is injurious to the State, strike at it boldly; but it it is essential to the well-being of the people, conducive to their prosperity and honorable in its aims and object, abstain from all discriminations against it. Instances might be multiplied, more fully demonstrating the inequality of the present system of collecting taxes, but sufficient has been said, it is hoped, to insure your patient investigation—the result of which I cannot permit myself to doubt. The benefits resulting from the substitution of the ad valorem principle over the specific, would be to invigorate and stimulate every branch of productive industry ; to give quiet and confidence to the different interests by equalizing the burdens of Government; to secure to your Treasury, at all times and under all circumstances, adequate means to meet all the exigencies of the State; to diminish the taxes by raising no more money than is needed; relieving the poor by throwing the burden of taxation upon the property of the more wealthy; placing your public credit beyond the reach of false friends or open enemies; inspiring the people with confidence in the Government; substituting equal and just laws for unequal, unjust, and oppressive ones.
These may be regarded as some of the happy fruits to be produced by the proposed change.
Can it be believed that the people, so deeply interested in this measure, will not give it their warm and cordial support? To think otherwise would be a reflection upon their intelligence, and to doubt their devotion to the best interests of the State; such an opinion others may entertain, but it can re ceive no countenance from me.
The Reports of the Chief Engineer of the Western and Atlantic Rail Road, as required by law, for the last two fiscal years, with the accompanying documents, are herewith transmitted. It must prove a source of gratification to every friend of internal improvement, to see the progress with which this noble work has advanced almost to final completion, retarded as it has been, from the period of its inception to the present moment, by obstacles the most embarrassing. Whatever difference of opinion may have existed in the public mind, heretofore, in regard to this work, it is now confidently believed that all sections of the State are prepared to stand by it—and, by a liberal and wise policy, to extend that fostering care, which in the end, will abundantly reward them for the heavy expenditure of their money in its construction and equipment.
The certainty of an early completion of this Road, is no longer problematical. This opinion is formed, not merely from the annual report of that able and efficient officer the Chief Engineer, but from a recent communication received
