The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1863-12-09

which did not -exist Er yoar nrs.dee6x.efs' and
which cseased grave embarfassmrat 10 devisias
any schesne Ot taxation. About two-1bjsds 0f tH&
entire taxabid property af the Confederate N,serA
i consist Of innds ard slaves. The general po,yvt
uf taxation vested In Congress by the Prov,.i
constna,on' ..' swhien was 70 he only temporary H.
Its npesaftn was NOT restricted by any 1tlief r,u
dillon than that 'sail dntics nposfs, and exst,es
/ -hnHld be uniform i:tr0s1h0ui the Etafes al n,
roai.defaey." Bnt 'hr permanent Conana,ion
raseiIoains The principle that taxation and rrurr
sentation on&hi 10 rrst on the came hasis s,4eia,
~ psoxidtS1hxf Representatives. and direct taxe.
| .hall BE- spp0ninEed amoHs the several states ne
coYdng IN hrif fcfpae.ve numbers wi,it.h shalt h.
Determined b, adding 10 The wsc,s sun,,,er of iie,
! pefsons iEeluair- those boaad 10 service sar /,
| term OF yeats, afd excluding imdaas .,of taxrd
siree-fltb Of ell sia1ss.'
II MAS further ordered rliat.a census should IL.
made within ;Tee ycars afler the first meeting f,t
The toEgrfss, and thai s'no capit:ioa OF other lar
shall be ta'd, unless In pFnpsilen tn the een%ns O,
enumeration herrfnheiuse directed to be takea.r
It's pian that under these provisions eapiiattob
ana direct taxes must be tsvied In proportion "a
| me ce.sus when made. II is also pialn shat the
census prior TO the 22d February, 1861 Il nlas
further be stated That. nccor,iag to the received
| construction 0f thas Constitution. Of the unifed
5taies, "a construction acquiesced In for upwards
Of sisty years taxes on lands ana slaves are dec.
tafef, an0 the conclusion seems necessarily 10 BE-
| tnat w repeating Without mettc alton, In our
constitution this language of the Consultation OF
Es., our Convention intended 10 attach 10 Il The
meaning which had been sanctioned Nv ioag and
uninterrupted aeluIfseencc.
SO long as there seemed ~ ks n probability of
bela9 abe u carry cut these provisions of the Con
s1tuin III theif entirety, and 10 conformity with
ins inssheiens a ifs an,hors there was an obvious
s.asn',y .s sii 70 ., ,issi.s system ,assitoa
thirds Of ihs properly ef the country wenId be- as
unfair % the owners ef the remaining thisd a. Il
would ne inadequate to meet tue requirements Of
tue public service.
The urgency of the need was such, however. that.
aftrf very great embarrassment, and more than three
'oh!hs oil assiduous labor. you succeeded Ia franz
ing the law Of the 9Th April, 1863, by which you
sought IN reach, 40 far as practicable every &C.
source Of the country except the capital invested
In real rstata and slaves, and by mems Of an In
come taS and tax In kind on The produce Of the
SOIL, IA well as by licenses business OCCUPATIONS
ana professions, TO Command resources sufficient
TOT the wants Of the country. But very large
proportion OF these resources could only he made
available at the close Of the present and the com
niencement of the ensuing year. while the Inter
ysnl.g exisences permitted no delay In this state
81 sHaifs, superindueed almost unavOidBbly by the
fortunes Of the war In which we are ensured the
issues Of treasury nOfes have bccn Increased mil
the currency In circulation amounts Ia more t,au
six hundred millions of dollars or more than tlnee
fold the amount required by the business OF tie
country.
need not enlarge upon the evil .ts of this
condition Of things. They are unfortunately bn,
too apparent In addition to the difieuliy present
70 10 the necessary operations Of the Government.
and the efficient c0nGl:ct OF the war tho most do
psorabe OF all lis results Ia undoubtedly It's corrrt-
ink innuence ON the morals 81 the people. The
possession Of large amounts Of treasury nntrs has
Naturally led to desire for Investment and win
constantly increasing volume Of cure ncy there has
been an equally constant Increase OF price Ia all
objects OF investment. This effect has stimulated
purchase by the apparent certainty OF profit and
spirit OF speculation has thus been fosiered which
has 50 debasins an influence and such TnInnns cor:
sequences that II Ia cur highest duty 10 remoy.
the cause, ana no measures directed 10 thaa end
can be too prompt or TOO stringent
Reverting to the Cnnstit ntonal p avisions al
ready cited the question recurs whether II he pos
sb. to execute the duty of appOrftonir. tnxation
In accordance with the census ordered 20 be made
as basis SO long IA this appeared 10 be pra ctica-
Ole none can DENY the pr0prey nf your In Rb
staining nom the imposition of dycet tii you
could exercise the power in The precise mode point
ed out by the terms of the tundame nfaI law (lut
II Us obvios that there are many duties imposed by
the Constitution which depend for their fniiiiHeMt
on the undisturbed possession oe the territory with
which they are 10 be performed. The same in
strument which orders census 10 be made In all
the States imposes the duty the Confcderacy
'tO guarantee tn every State republican f0,m Of
Government" 1t enjotns On us s'tO protect each
State from invason, and white declaring that its
great objects and purposca "tO establish ius-
Hcc, ensure domestic tranquility, and secure the
bl ssingsOf beIty To ourselves and our pos;erjty,'
II confrs the means ana thereby imposes On us iie
paramount duty ct catcting its inlent by ",ayiug
and collecting taxes, duties, imPnsts and exeiscs,
necessary to pay the debts, provide for the
mon defence and carry on she Government Of the
Confederate States"
violated because, by reason If the pres nee of hos
tile armies. we are unable TO guarantee a RepubH-
can form OF government to those States or paf-
tiOns ot States now temporarily held by the enemy,
aad as little Justice would there be jmpuiing blame
70: the failure 20 make t.ie census, when that fail
urc Is attributable. to causes not foresee By the
authors Of the Constitution. and beyond our con-
troll. The general intent Of Our constitutional
chartey is uuquestOnabiy that the property OF the
country Is to be taxed In order to raise for
the common defence, and the special mode ,,To-
t1.lf. f.Ar law 4at
foreseen causes. II Is, In my judgment, our rri-
mary duiy IL execute the general intent expressed
by the terms OF the instrument which we have
sworn TO obey, and we chnnot excuse ourselves for
the failure to u Gil this obligation on the ground that
we are unable tn perform II in the precise mode
pointed Out. NhenevoTi shall be possible to cs-
eeute our dnty in gil its parts we must do sa in
exact compliance with the whole letter hid
spirit Of the Constitution. Until that period shalt
arrive we must execute go much of IL As our con-
ditOn renders practicable. Whenever the with
drawai of the enemy shall place IL In pow, 10
make censns and aPportionment of dirers taxes,
any other mode Of icvying them will be contrary
IN the viii Of the law givef, and incompatible wish
cur obligation to obey thai VIII; until that persd
the alternative LETT Is 10 obey ihe paramount pre-.
eep, and TO execute II according to the only other
rule provided, which is to snake the tar uniform
throughout the Confederate States"
The considerations lnst presented are greatly
forced by tho reflection that any attempt TO appGT
ton taxes amongst States, some OF which are
wholly or partially In the occupation OF hostile
fofcce, WOnid e0nveu Tie WhOte intention OF thc
ffamers Of the Constitution, and be productive of
che mort revolving injustice, instead Of that just
relation between taxation and representation
which II wac their purpose 10 secure
With large portions 0f some Of the States
occupied by the enemy, what Justice would
there be In imposing on the remainder The
whole amount of the taxation 0f the entire Htate
in pr0portiOa 10 Its representation? What else
would this be In effect an To iucFease the buTihfH
OF th0se woNrs the heaviest sufferers by the war,
and, TO make ams own inability TO protect them
FROM Invasion, as we are required IN DO ny the
Constitution ikc gSonnd for adding Ia thefF losses
by attempted adherence tO the LITTER, In siOIn
/; tion OF the spirit, Of that instrument! No such
purpose could have been entertained and no such
result contemplated by the framers Of the Consii
tntion. II may add weight tn thess considerations
| ii we reflect that although the Constitution pro-
vded that it should go tnto operation with rspre
sentatiOn temporarily distributed among the States,
II expressly on:ains, Eies providing fur e.i.sus
within three years, that this temporary dislSibltion
/ of representative power IL 10 endure 'untii sash
| enumeration shall be Madc." Would any ore
| within the 6xea period the Government mnss, at
the expiration OF that period, perish for want OF .
representative h0dy In any aspect In wliic tire
| subject can be viewed am led 70 the conclusion
already announced, and which n Understood 10 he
| In accordance with vote taken In ono OF bcili
houses at yuur lasr session. shall, therefore,
I'll We are able 10 ruTsue the precise mode required
! by the Constitution, deem u NY duty 10 approve
any law ievying The taxation which you are hound
to impose for tie defence Of the country. In any
other practicable mode WHICH stah distribute tbs
burthen anifosnly and tMpatiialiy 0n the whole
property Of the people.
In your former iegi.iasioa yau have sought III
ayoid the increase In the volume Of n0tes IL cir
ea.a,lon, hy offering iad.eensnis g voluntss,
funding. Ihs DeasSsea a6apsea for THAI purpose
have heen bat partially suecesstsi, and the seyt
has now reached such uasnnitude a. permit M
other remedy ihah the compulsory reduction 81