New-York daily tribune. [volume] (New-York [N.Y.]) 1842-1866, 1861-08-03

appodioned, nay be charged on land and ,l,yss
vac 80 decided long ago. The art Of 1913, Ia laying
erect saS, Included jut land and slaves and notLng
else and never heard the consttutonalty Of the sJ
| questioned.
| Mr. McCLERNASD-I find that tho nc. Of 1919 IN.
clnded slaves with llud The subject of ths dirsca
lax, aecoreng 10 The view presented by the gentlol
man, want 70 inquire # Rim upon what principIei n
- tG' slaves were inclGded in that act whether az
ia.Th, Cr pers0I al property, or persons
Mr. biNGHAa-They were Included as ueyyons
tnsy are made the basis Of representation and
u Is IN my Judgment, because sves are the hal. ~
Representation thar the appointment of a direc, tar
rs 20 siAve states u to that extent increased and the
eieh'o slive States 10 that extent taxed by such
| Mr.. McCLgRyASD-Why, then, were m, Whit.
| persons named ako 7
Mr.. BiSGHAM-I answer the gentleman tia. tba
words, capitaon or other direct tax" arc nseS II
ibis Constitution; and no one doab,s-altbonob ~,
not aware that any such tax was ever laidrno onr
Doubts, according to tie language in Story. which
read tie other day. that 10 is competent for Con0ress
to lay captation tax that is 10 cay, poll or drecl
taxi upon tie head of every citizen Of Ihe Initial
| States, without regard to his property.
! Mr.. McCLERSAED-I do not wish 10 be unders,ood
| as ani6gCniZing the views Of the gentleman.
| Dir. BIEGHAH-l do not so understand The Qertls.
man. Now, ] hope bave made myself understood,
The irrevocable Limitation OF te Constitution fl upon
US; end ii we wish 10 apOoion the tax for the sup.
port Of the Government Of the Uoied States in thi
ne hour Of peril with ths mitsion binding us there
4
the Slave States their ust proportion of taxation fol-
the war but by direct tax. II you lay general tan
upon personal property ard moneys you cannot sppors
| ton i.
Mr. McCLERSAyD-0ne other question as 10 how "a
is in regard to imposing a upon slaves. The geus
emen says that the tax Ia imposed upon slave, on tod
ground af they are perCrs md lie quotes the clause
Of the Constitution which requires that all taxes shall
| be uniform. ak Linn whether it ia copDetens
for Congress to M ke that discrimination, limiting tho
tax upon persons to slaves aud not Imposing it upon
| white persons
Mr.. 'BMGHAM-Ths great misfortune is that
heve not been able 20 make mysef heard by the gen;
tleman from Illinois in all that have said / repeat
again, for the information of the gentleman from lila
no, that orr Supreme Court has already decided thsa
tho word "uniiOi" az used ia the Constitution doee
not apply 10 direct tax at all that the word "apI
pOrtionment" applies 10 a direct tax, aud tina; tho
word uniform applies 10 general tax upon prop,
ery. have stated 10 The gentleua thst by the very
words OF the Constitution itself capitation tax s
direct tax, and therefore the word uniform doee
not apply 70 it. hope the gentleman is answered.
| Mr.. McCLERSASD-Does the gentleman sssune thf
position thar tract Of land in Ohio worth 81 COO
might BE- taxed sl0e; and tract Of land Of the sacS
value ia Ilhois be taxed 1900 4
| Mr.. BfS3gAa-I assume this position, that wbef
you TO the land of the country, by every con}
s,ructon and oil precedent, yon lay direct tax and
sppOTi0n 1t amoDg1 the several States according u
| their representative population.
| Mr.. Northumberland il must be nnifoymi
Mr. BHGHAM-No, Sir; a direct tax must not bo
" uniform it must be apportioaed" among the sew!
era ates according to their representative populai
tfon respectively. ,
Mr. 0LIS-I ask the gentleman whether the ,aa
upon negroes ia imposed os direct tax or as unifoI
tax
| Nr. BIYsHAM--I have told the gentleman bekorss
that il l. direc; tax. l understand my posjliopl
| whether the gentleman from Esw-York doe or not,
Such IL tie express language Of the bill
Mr.. OLIE-1f it ID such a tax the gentlemsa
states, il must be appOrsioned among the Staies
Mr.. BtNGHAY--SOl Il II.
Mr. OLIY--How is it epportioned among the vhi.s
peopie7
Mr. BISGHAM.--The gentleman seems to have given
uaself trouble in examining this question, else
he slrro.es that nobody else knows anything about Il.
In the first place tie appointment of direct u
not among "whie people, but among States and
tie rule Of apporticnnent is simty the whole amount
Of population in eact State which constitutes iis bass
of representation ia the Congress of the United State
! | trust Che gentleman is answered. But that the
gentleman FROM New-York may not mistake my n.eans
ing stste fUrther Il SoHth Carolina for instances
has yo hundred thousand Of representative popula:
ton and Ohio has million Of representative populS
ton according this provision Of the Constituiion
,his being direct tax that you are laying yon appoa
ion 70 tic State OF South Carolina, 10 be levied upos
tho taxable property named 10 this Act within he's
imis ius. oUebslf as much you levy on the stats
| of Ohio. trust tire gentleman now knows how Il i
apportioned, not among "white people" but among
| the Std,se.
desire TO read from tho text Of the opinion ofJadgq
IreJel in the case 10 which referred the other day,
merely 10 show gentlemen here that an Lot raising
any ous objection, uneonaidered and undgested On
NV cart 70 tho motion OF the gentleman from koni
~ kv Judge ircdell, in delivering the opinion ID
lie case reported in Sd Dallas, page Isl, ufes ths
| language: -.
tots WITHOUT ui'sion, with The particular exception OF dgy
G eiror.s There restrictions only tho exercise Il
nj authcfity: All dfect must hs app0toned Az
dl;tes. iurosts and excises, mult DO uraorm"
That Is all duties Posts and must be uniform,
irrespective OF population and irrespective Of represen-
| tatiOu IN aoy Stale.
| Now. Sir the gentleman from Kentucky proposes 70
abandon the proposition to Impose direct tax, Which
alone can be apporoned, aud by which alone you can
mpose upon these Rebel Seies their Just proportion q
the burden Of prosecuting this war and TO transfer ths
| burden from the Rebel States OF South CaroiDaI
! Florida, Louisiana Mississippi, Alabama, Texasi
Georgia North Carolina, Virginia, and all their co.
conr.a.ors in other slave States, TO the loyal Statee
New gland, NewYork, Pennsy yaoia, and the Gresi
| West stand here to protest against it. stand befs
| to invoke that wi.e provision Of the Consitulion
against these Rebels stand here to ask the Repre-
senaiee Of the people to mortgage the lands this day
| overall that vast domain now peopled with rebels ana
tfaitors for the purpose OF sustaining our honest so
dies and loyal len in their determined purpose %
upEol Gag aud TO vndicate the supremacy OF our
| Constitution.
let the gentleman's proposition prevail, and low
will your Legislation stand thcni l venture here 70
asert the fact, that Wien you come TO lay yonr LAX,
not uron land slavesfor You cannot do that under
the terms of THAI resoucnbut upon the goods, chat
tells. money credit and effects, bonds and mortgages,
railroad stocks and bank stock, If you Will, Of tue eil'
liens of the United States within the several states,
ipasruch ns such must be uniform and not appo''
toned the great State of New.York, loyal, faithful
fsisi. foogt AZ; ;,Ds The i.,A on The s;ss Of
the Constitution snd the laws, WI, by your unjust
legislation be compelled to pay as much as the en'ire
Slave States Of this Union TO. put DOWN this war 10
| that lust Is Il fart IL 1t ightf Why, sir ~
such legislation you lay the burden Of the war OPoa
tba lovn citizens of The oya States, and almost ex-