A Lett a r 4 ,- V\o the fourth grand division, from the Alle- ghanymountainstothe Ohio river,$l, 504,098 60 —in all $11,858,772. But it must be remembered that there are fifteen counties in the said fourth grand division which are not embraced in West Virginia, to wit: Wythe, Wise,Washington,Tazewell,Smyth, Scott,Russell,Pulaski,Montgomery,Floyd, Car roll, Buchanan, Grayson, Lee, and Giles ; while only six counties of the third grand division are included in West Virginia, namely: Jeffer son, Berkeley, Morgan, Hampshire, Hardy, and Pendleton — leaving nine counties less in West Virginia than are included in the fourth grand division aforesaid. We may, therefore, fairly deduct one sixth of the foregoing appropria tions in the said fourth grand division, i.e., $250,683 10; leaving the sum appropriated within the limits of West Virginia to be $1,253,415 50. Since I wrote the foregoing, I have received the Wheeling Register of January 15, contain ing what Seems to be a carefully prepared com munication from William E. Arnold, Esq., of Weston, West Virginia, from which I make the following extracts. The facts appear to be compiled from official documents, and are, doubtless, correctly stated: "Anterior to 1858 the sum of #22,841,474 04 had been expended by the State of Virginia for internal im provements. To railroads 813,369,127 50 Navigation companies 4,749,666 30 Plank roads 396,456 44 Turnpikes 2,229,714 13 Bridges 133,100 00 State roads 1,778,906 61 "At the session of 1858 the additional sum of $5,917,000 was appropriated, and since paid. To railroads $4,664,000 Navigation companies :.... 647,000 Turnpike companies 166,000 And to this sum may be added $3,351,000, appropri ated to works of internal improvement prior there to, and not heretofore called for, but since organized, and which may, and doubtless have been, demanded— making in the aggregate the total sum of $3i;609,474 04 paid by the State for works of internal improvement. "By an examination of the report of J. M. Bennett, Esq., late auditor of public accounts of Virginia, un der date of December 10, 1860, it will be seen that the outstanding publie debt of Virginia, estimated to the 1st of January, 1861, was $32,188,067 32; that the un funded debt of the State was about $5,000,000, and that by estimating the back interest it would swell the pub lic debt of Virginia in roundnumbers to $47,000,000. " There may exist in the minds of some a difficulty in reconcilingthe deficiency between the $47,000,000 of public debt and the $31,609,471 04 expended for inter- nalimprovements. Butwhen it willbe recollected that much of the public debt of Virginia is made up of in terest compounded and converted into principal, we apprehend the difficulty will be easily solved. Take, for example, the James River and Kanawha canal. The original principal of her debt did not exceed $4,000,000; but by the process of conversion and fund ing, the principle is now $16,000,000, upon which the State pays the interest." What proportion of the expenditures since 1850, which have thus swelled the debt of Vir ginia to such enormous proportions, has been made for internal improvements within the lim its of West Virginia I have no means of ascer taining; but when we^ remember that most of the railroads of Virginia have either been wholly built or finally completed since 1850, none of which are within West Virginia, we may reason ably infer that the proportion of appropriation for the benefit of West Virginia has been smaller than it was prior to that time. I think I might say that the total amount of appropriations ex pended for internal improvements within the limits of the new State, from the beginning of the Commonwealth to the year 1861, does not exceed $3,000,000— does not exceed one tenth, perhaps not one fifteenth of the whole amount. And yet West Virginia contains one third of the whole territory -of the old State. I do not forget the apology frequently offered to excuse this fact, namely, that we paid but a 8 small-portion of the taxes of the Commonwealth, and were, therefore, entitled to but small ap propriations in return. This complaint only adds insult to injury. We are reproached with our poverty, which is the result of the policy which impoverished us. " Go, thereforet now,. and work ; for there shall no straw be given you, yet shall ye deliver the tale of bricks." History often repeats itself. Pharoah still lives in the spirit of his successors. But what are the facts in this respect ? The amount of taxes assessed on lands, lots, and all other subjects of taxation, excepting licenses, in the entire State of Virginia for the year 1859 was $2,608,051 49. Of this sum $522,863 25 were assessed on the counties embraced within the limits of West Virginia^ being about one fifth of the whole amount. She embraces one third of the terri tory, and paid one fifth of thetaxes. The taxes which the counties in West Virginia paid into the treasury, of Virginia in 1860 were $630,726. 1 After all, the difference-is not so great. What proportion of our taxes has been returned to us in the way of improvements we have already seen. But Mr. Garnett continues his complaint. He says: "Inview' of tile past, he thought West Virginia had exhibited a want of gratitude by voluntarily severing the connection." This, to any person familiar with the consti tutional and legislative history of Virginia, is an astonishing assertion. It required ho small amount of audacity to make it. What would a "view of the past," if I had any disposition to revert to it, unfold ? I had rather forget it than prolong the bitterness of its memories. But for thirty years or more western Virginia has been petitioning and strugglingfor a redress of griev ances. It has been asking for aid to develop its resources, and receiving none. It has been asking for bread and receiving stones.. It has been remonstrating against inequality of repre sentation and inequality of taxation ; against Srinciples and policies involving the personal egradation of its citizens ; against insult and contumely. It were easy to verify all these allegations, as Mr. Garnett knows 'very well. Did he not know that down to the breaking out of the war all the negro slaves of eastern Vir- . ginia under twelve years of age were exempt from all taxation, while every pig and colt and calf of western Virginia was taxed to its utmost value ? That slaves' over tivelve years of age were Only taxed at the average nominal1 Value of $'300 each, while their real average-value was upward of $600 each ? Does he not know that representation' was based, not on ^population or suffrage, but 6n taxes and population combined, so 'as virtually to clothe a property :holding mi nority with political power over a popular ma jority? Does he not know that at the forma tion of the constitution of Virginia, in force -at the time she seceded, there was a majority of white inhabitants west of the Blue Ridge ex ceeding ninety thousand, and yet that the basis of representation was so adjusted as to give the minority east of the ridge the control of the Legislature ? Does he not know that west ern white men were taxed to pay for negro slaves executed for crime? Does he not know all this and much more that was equally unjust and derogatory to the rights and feelings of west Virginia ? And yet he denounces ' ' her ingrat itude by voluntarily severing the connection" — ingratitude for refusing to follow east Virginia into the folly and crimes of treason and rebel lion, to suffer the sorrows, disasters, and dis honor which have overtaken her. But I will not further pursue this theme. Sincerely believing that the separate existence of the two States will best promote the har mony, happiness,: and prosperity of both, I would gladly bury the differences of the pas£ and if we are to. have any future rivalry, let it be for thl#Lprecedence; within our respective spheres, of progress; and development in all that can make a State distinguished and hon orable. No person wiU rejoice' more sincerely than I shall at the prosperity of east Virginia. And w'ith her aniple sea-board and magnificent harbors; with her. tide- water rivers arid other natural outlets ; with her central and most fa vorable geographical position ; with her vast system of railways, only needing to be repaired ; with her rich soil and genial climate ; with her varied and valuable elements of wealth and power, what is there to hinder her rapid ad vancement to a preeminent rank among the States of the Union ? Why should she seek to disturb us in our humble homes beyond the mountains? As to the validity of the proceedings erecting the new State of West Virginia, you need.give yourself no uneasiness. She is a fixed fact. Her legitimate existence as a State in the Union, entitled to all the rights and respect of any other State, is beyond all controversy. , She has been recognized, and fully and formally recognized, by every department of the Govemment-vex- ecntive, legislative, and judicial. The ' ' flings' ' made- in the Virginia Legislature, to which 'you allude, are the result of either ill nature or ignorance. No power can send us back to the old State but the power which gave- us 'our existence as a State. The two ¦ States .can be reunited only by an act of the Legislature of each of the States respectively, and an act, of the Congress of the United States, giving the consent of each to, it. This being the case, you may reasonably conclude, I think, that the redintegration" of Virginia is remote. Very truly, yours, W. T. WILLEY. 1143