Richmond enquirer. [volume] (Richmond, Va.) 1815-1867, 1863-03-10

make ourselves uaQefstoSo' VII; "'''''
W, could Understand them a. We: ~ ihaT
nov understand lis.
DIRECT TAXATION.
Since tho financial necessities Of the Cen
f.dar.,e Government hsve rendered direct
TAXATION absolutely necessary. It haccines
n-oper 70 enls ire, and, if possible. 20 explain
ut, under the Confederate ConStiiu,ion Is
direct tsxasicn. This duty becomes applr=nt
hen such hiiis IS that Of Mr.. kenher are
rcported from the Committee of Ways srd
Means to tho House Of Representatives for
consideration and adoption. Before exsrn-
ming TIA; bill, let us look into the history Of
the legislation If direct taxation" under the
Constitution OF the UnitcA States. with which
.hs Confederate Constitution is, idontical in
principle, and whi2h must be construed ny
tho same rules of Interpretation laid downhy
the judicial power under That Constitution.
This subject vas but a few yesrs ago elu-
c;5ated bv master mind, bat, unfortunate
", the issues of Presidential canvass sgi-
.sted the country. and tho wisdom Of con-
ssitu,ional philosophy vas dis:egsrdrd. Is
massive arguments, too pon5erons for The
political glsdiators, were discarded frou The
arena, and the Weapons IF personal and po-
!i;ic.l Inconsistencies, exbuIned r. III the re
cords" nf Congressional politicians. suhs:i
:u,rd. Thu celebrated letter of Henry 4.
Wi.e 20 Wa. F. Sanford, o; Alabama, s
mine OF political wisdom ard constitutions!
philosophy, then almost utterly isreg.r.;ej,
save by few, who read lis resaoninr With
delight, and treasured! its teachings. - en-
bracng tn wis-st principles and scuDdest
de,.uct;nns, emh1Ac.-i, explained sud Illus.
t!a,eil The Constitution Of the United States,
and exhausted the subject nj dircct taxa
tion.
"DlEyCr TlxArIoS Whist. says the Sam
ford le ter, "are direct tares ?? Ii the case
Of IIyltrn p alntiti in error w ths United
States. which raised This question under the
act of Cong. ess OF the 5.h june, 1894. lay.
ing tax upon carriages deHided by the Su.
prome Court IN 1896, il still To ice regarded
az law, it is doubtful whether any tax is
direct tag except u cap tatiou or poll tar,
simply without regard 10 property, pr ofs-
sion o. any other circuinstsn'e, and q tar cp
lind However that may be, tue Supreme
Court Of the United States decided in the.
case, that tho great object O! the Consti.u-
ton r4a to give Congress a power to lay
taxes adequate to the -Xigenccs Of govern
ment but they were to observe two rules in
imposing them; namely, the rule Of uniform
IT, when they laid aGtisS, tmpostS or erctssS;
aud the rule Of oppo'tionment, according t.
the c.nsns. when they laid dirac, tax
"A general power is given TO Congress to lay
and collect taxes, Of eccry kind or nature
without any restraint, except Only on cr.
ports; but tWo rules axe prescribed for their
government, namely, uniformity and 01por-
tionn,eat-three kinds Of tsxes, to wit: du.
ties i,nposts and excises by the first rule, and
c0pitdtioR or direct tares by tho second rule
Tho Constitution evidently contemplated no
tares as direct taxes, but only such as Con-
g.ess couli iay in proportion to the census
Tie ruls OF dppor;ionmeM Is only tn be
he adopted in such cases where it can roa.
sonably sppl,; and the subjsct taxed mus:
ever determine the application Of the rule
Patterson, Justice, SAID: Il never enter tanned
doubt that the principal, [ will not say The
only ohj acts that the trainers of the Cdns,i
tntion contemplated SIS falling within tho
ralo of superintendent, were a capitation tx
and a tax IN land. Local considerations, and
particular circumstances and relative si,ua-
tions OF thu States, naturally lead to this
view Of the subject. The prortsion ras
made IN faror Of lie Southern States They
possessed large numter Of slarss; ,hsy had
extensive taos of territory, thinly .est!cd,
ani not very productive. A majority OF tho
Sales had bu. Iaw aav. 8, aud several Of them
limited territory, well settled and IN high
ststn Of cultivation. The Southern States, If
no p-oyiSioa lad been introduced in tho
Cantitution. would have been wholly at tie
mercy Of the other States. Congress, in snch
case. might lax slsves, NJ discretion, or arh-
trarily, AID land in every part of the unicn
after the s.ma rsts or measure, 40 mach
head ia the first instance, and so much an
acre il the Second. To guard them agains,
imposition in these particulars was the reason
of Introducing the clause III tbs Constitution,
which directs that representatives. aud direct
taxes shall be spportionad au,upg the States,
according 10 their respective Numbers. lie
argued. furlter. tina: the ,uie Of d,1,oriirnment
was not to be preferred TO the role &C ami.
formHy; but ths former was Ia be applied
only whrr" the Constellation imperaliveiy
requires it to lie applied, 20 wit, to agitation
or other direct IGAes,' and where il would
reasonably apply. He considered it radically
q wrong rule, and aska, why Rbouid slaves,
who are species Of property, be repress nted
more than any ether prop-rt;?' Yet they
arc represented in psrt az persons, and hs
therefore yielded that the ruls of Gpportiou-
memt applied TO thcin, because they vera re-
presented, hut contended that it ought Tot
to be extended by the Constitution There
was no dissenting voice to tha decision Of r
Court consisting Of Chase. Patterson, IredeIl
and Cnshing, the latter of whom gave no
opinion. /. settled thst all taxes, whether
direct Or indirect, under the laws Of Con-
gtess must bs governed By one Of two rules
--Gpporttoanent or uniformity. The tax upon
s!ares uu-t be poll or copitation tax, and
Is therefore dtrect tax, and must be appor-
toned suons tho geveral States"
The Sanford letter applies this reasoning
to the subject OF slavery. Intervention and
non -intervention--tiea ,ssues, thanks to the
war. But tho two rules of taxation are
clearly laid down. Tho5e rules nrs: Uniform
tty wherc duties, imports and excuses are
laid, and apportinnment whore capitation or
other direct taxon arc laid.
Let liz Apply these rulcs to Mr.. Kennor's |
bill. Tho provision. to Mr. Kcnnor'a bill arc
Objectionable in principle nv they nro In form
Whence is derived tho power Of uongrcuz to
grant licenses or to require Icenses A
licause is not \ tax nor duty, nor an irnppst.
nor an excise. But it is psr,oit granted b.
the municipal government to carry on certain
trade, and for that permission certain sum
is demanded. 1t is trade regulation pecu-
!isrly belonging to The States. and il not grant
oil to the Confederate Stctea, has bccn ro-
Anrved "a tho Ni.knn L., ...Enl .l.u.. H.. L