Vermont watchman and State journal. [volume] (Montpelier, Vt.) 1836-1883, 1840-08-03


defence of the country against apprehended war
with France in 1897 and 1898, and the other in
the last war with England. Direct taxation was,
III each OF those cases, n tCdr-medSuTe.
! The direct tax and internal duty acts of 1897
ppd lT9SSYerC speedily ahoshed for reasons Cfsefl
ly assigned by Mr.. Randolph, in his report to the
House of Representatives on the 9Th March, 1902.
The reasons were, first, the very great expense
Of collection, which he declared to be difficulty
nsuperabe
Thus, the gross receipts of the year
1900 we've S925,O00
And the expenses of collection $4,000
Leaving for nett proceeds only $4,000
Secondly, he sail, A wise policy, it is believ
ed, will induce the United States to abstain, Uher-
euer practicable from exercising The right Of tara,
hon on those subjects over tohich the individual
States possess a concurrent right"
That is the great principle. But Mr.. Randolph
added:
"Other reasons concur in producing an opin.
ion favorable to the repeal of these duties. They
consist
| |. In the vexation aud oppression of many OF
them, some of which are peculiarly obnoxious to
our citizens.
9 In the nature of the excise, which is hostile
to the genius of a free people.
3. In the tendency to multiply officers and in
crease the patronage of the Executive
| And he speaks afterwards OF the /" host OF Off
GERS" which the system required.
The Secretary of the Treasury, at the time he
recommended those taxes had allowed for loss
of fifteen per cent, for abatement, erroneous as
sessments, and charges of collection.
| Altogether, these reasons were considered so
weighty thet, for the next ten years. the Federal
Government, instead of touching that source OF
revenue by direct taxation, Of which the States
! had concurrent jurisdiction, and by means OF
,yhirh thpv their. N q pOnfipp I IL
self to duties on Imports, Of whrh, by the Con-
sution, it has exclusive control.
| The necessities OF the of 1912, however,
compelled the Government 10 have temporary re-
source once more to direct taxes but these it a.
bandoned again Immediately Oh the return of
peace and has ever since wisely adhered to the
raising of revenue by indirect taxation aione for
the same reasons which had previously guided its
policy in this respect
lay before you some few details of the acts OF
1897, 1898 and 1918, in confederation of the OBJ
jections TO direct tax, SUMMARY stated by MIR.
Randolph.
The internal duties of 1876 aud 1897 aud 1898,
were levied OIL refined sugar, carriages, distilled
spirits, stamps, licences TO retailers, and sales at
auction. Those of 1913, applied, also, 10 a varle-
! ~ of articles. The direct taxes OF 1893, and OF
1913 to ISIS, were on houses, lands, and SLareS.
! The act Of l79S allotted out the United States
into multitude Of assessment and collection dis
trcls, with of necessity)a host Of supervisors in
spectors, collectors, and auxiliary officers.
The vexalions, inseparable from the system,
were such. that even the s,aid and prudent State
| of Pcnnsy Ivania broke out in instruction.
| The act OF 1913 aud 1915 also allotted out the
! United States into numerous assessment and col
lection districts, with nultudinous body of as
SCISSORS assistant assessors collectors, deputy col
lectors, and clerks, constituting the machinery by
which alone the lands, houses and slaves could be
| nsspseb and he direct tny IN md tl a
various internal duties could be collected Thus,
each assessor was 10 divide his district into "a
convenient number of assessment DISTRICTS and
! TO appoint an assistant assessor for each. More
over, each collector was to appoint as "many de
puties us lie may think proper The board OF
assessors for each State also had "clerk or
| clerks"
Being at that time in the quiet halls of the Uni
versty, occupied in the absorption into my own
system of II gwen quantity OF Latin and Greek
Mathematics and Metaphy sizes, have no personal
knowledge Of the working OF those direct taxes on
The feelings and system OF the people; but | ap-
peal on this point to the recoIleclions of all who
were on the stage of active life then to testify
whether those taxes were not among the soresl
griefs of state of war;
| And that odious method of raising a revenue is
now proposed on the side oftlle Administration,
TO serve one of the attendant blessings or first
fruits of the Sub-Treasury Bill.
| ] ask the States whether they are prepared 10
see the Federal Government step in, ana skim of
the cream from all these of internal reve
nue., by means of which their own State 1reasur-
les are now supplied?
| ask the people Of the United States whether
they are prepared TO see the agriculture, mines
commerce, manufactures, fisheries, and forests OF
this country, placed at the mercy of Britain,
! France, or Germany?
ask them whether they wish to see the power
and patronage of the Federal Government enor-
mously increased, by having a network of inter.
nal revenue collection districts all over the United
States, with all the inspection and collection ma
chnery of the Federal Government in our sea
ports carried into every town and village in the
land with assessors and assistant assessors besides
sent from Washington To doom and tax their
houses, lands and sidpes'
These are questions which belong 10 the time,
and the people will answer them in voice
of Reproduction suited to the time, unless they have
lost that knack of the nosris of their fathers which
snufed oppression in every tainted gale.
remnn very faithfully,
Your fellow citizen and friend,
CALEB CUSHING.