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t0aI u De SD TcuuCOu' AuO rule directing the assessment ot merchants and others is also unjust m Its peratiOnS-violating as it does the prlnc!Ple which constitutes the true basis Ot taxation. IL appears the more unjust, when contrasled with the rule prescribed in relation to cer- tain descriptions of personal property. The mechanic, who by constant and unremittiDg toll. is enabled to provide comfortable sup port for his family. is assessed for his skull to an extent corresponding with the estIma- ted amount of his earnings. But If by fru- gality he saves to himself small sum at the end of tue year, after supplying the wants and necessities of his famIlyA the money thus saved is made the basis of imtne- diate taxation. By this means he is frequent ly subjected to the burthens oft double tax. But these are not the only evils in the pfes- ent system of which we have reason to com- plain. For while $he industry of the mer- chant and mechanic, and the COW of the poor man do not escape the searching oper- ation of the law, the furniture of the opulent, and the capital invested in navigation, amounting to millions of dollars, are wholly exempt from taxation. The remedy for these evils is in your hands, and trust there will be no disposition from any quarter to postpone its application beyond the limits of the present session. In legislating upon this important subject, would recommend that all assessments of traders, mechanics, and others be abolished, and that all property now exempt from being taken by warrant or execution. be exempt also from taxation.

 During the past year nothing has occur

 red to change the views expressed in my message to the General Assembly in May last, (to which would again respectfully re- fer youO in favor of the abolition of capital punishment, and the substitution thereof of imprisonment for life. In my judgement, co long as the doctrine of "blood for blood' shall continue tc betolerated by law, so long will criminals, guilty of the highest offences known to our laws escape merited punish- ment through the reluctance or unwilling ness ofJurors to be instrumental in taking that from man which God alone can give.

 An effective preparation for defence in our military organization is SO. essential to our peace and security, that cannot omit again to refer the attention of the General Assembly to the laws now in force relating to the military of this State. By the provis- ion of an act of the last annual session, ten years of prospective military service was, by way of encouragement, made the condl. tion of permanent exemption from the poll tax. This provision, A is believed, will have the salutary tendency of increasing the num- Der of active and efficient soldiers, and of in- spiringa greater degree of zeal, animation and spirit in the performance of military du- ty, than has prevailed for many years. But A may well be questioned whether the con- fidence of all our people in its justness. would not have been strengthened h those who had already discharged their duty with hon. or and fdelisy for great number of years had been embraced within the benefits of this provision. therefore suggest the adoption of an amendment to the law on this subject, which shall make it retrospective in its operations, and do equal justice to all.

 The duties imposed on commandanis of Reginaents and companies. by those provis- ions of law relating to the imposition and collection offines, are so burdensoHae and expensive that they ought not, in my judge nent. to be longer required. Deriving no benefit to themselves from the money accru- ing from the performance of this branch of their duty, those officers are required to de- fray the expences of collecting it, out of their own individual means. and are, not unfrequently. subjected to the trouble and vexation of law suits fos faithfully inforcing its collection. IL is deserving of considera. tion, whether under such circumstances, jus- tice does not require tha. those duties be transferred from the office of the milMia to the Attornies for the State in the several Counties, to be by them performed at the ex- pense of the State, and that the monies thus accruing be paid into the State Treasury.

 It has also occurred to me, that with some additional legislative provision for the more thorough training of the militia in the au. tumn, either by means of the camp drill, or by some other mode equally efficacious, the duty eDjoined by existing laws of meeting on the first Monday in May, annually, for exer- else and Inspection nigh safely be dispens- cd with.

 In attending several of the Eegimental re- views in different sections of the State da- ring the last autumn, was happy to observe the order and correct department whi oh generally prevailed in the ranks of the sol. diers, and the knowledge and skill they dis played in executing the commands of their officers. was also happy to ascertain that the usage which had immemoriasly prevail ed with the officers of the regiments which I had the pleasure of visiting, of furnishing in. toxicating liquors at their head quarters or on parade, to those under their command, had been wholly abandoned. For this great and important reform-this salutary innova. ton upon a long-established custom-the officers of our militia are entitled to the highest commendation of every good citizen To encourage them in the noble stand which they have thus taken for the preservation of order and the perfection of military disci. pline, would recommend the passage of a law prohibiting under adequate penalties, the sale of intoxicating liquors on days of regimental exercise and inspection, [except by licened taverners.] within one mile from the nlace of parade or review

 am happy to inform you, also, that this important arm Ot defence is gradually in.