Looking at the 1860 census, as you claim you got your figures from, and one can see that you are wrong right off the bat. The southern free population in 1860 was 5,582,222 and your figure of 3% of them being slave owners gives a total of about 167,000. Yet the census lists over 316,000 southern slave owners so your figures is already wrong by a factor of almost 50%. The census lists over 3,521,000 souther slaves. If your figure was correct that would mean that the average southern slave owner owned over 21 slaves. Can you back that up?
As for the tax roles, can you provide evidence that shows every southern state taxed personal property?
ALL states in the country taxed slaves as personal property OR as "agricultural property of value"(LA Civil Code, 1840). as there was NO federal OR state income tax then (and should NOT be NOW!),only real estate, imported goods,exports, liquor,tobacco and personal property were taxed by anyone.
sorry, i don't have the interest or time to go look up every pre-war tax law in the country. for dixie,sw