Richmond enquirer. [volume] (Richmond, Va.) 1815-1867, 1863-05-01
To the Editors Of the Enquirer:

To the Editors Of the enquirer:
RICHMOND, April %, 1868.
Gsntlemen-In your article Of this morn-
ing, under the head Of CONSTITUTIONAL Re-
srKlu1lors UPON The PowER OF TA1A1Ios,"
you refer to the act passed by the Provi-
sional Congress for raising war tax, and
under which general ad valorcns tax Was
levied upon all property. real AMI personal,
As construction Of the Confederate Cons'itu-
ton by its trainers, adverse 70 the opinions
Of those who Insist that a tax upon land il
direct tax, and to be constitutional, must be
dpporfionsd.
In citing this authority you no Gcu5L over
looked the fact that in the Provisional Con-
stisution, der which the Provisional Con-
gross acted, nothing whatever il said about
direct taxes. The clsuses OF the permanent
Constitution, which you have quoted at the
head of your article referred to, are, none of
them, to be found in the Provisional Consti-
tuition, but general taxing power is con-
ferred upon Congress, AS follows:
The Congress shall have power to lay and
collect taxes, duties, imposts and excisep, for
The revenue necessary 70 pay tho debts and
carry on The Government Of tho Confede-
shall DO nnif rm thI ougho he States Of the
Coufederssy."
The permanent Constitution is almost .
literal copy Of the Constitution Of the United
States, and under the restrictions and quslifi-
cations imposed by that instrument upon
the taxing power, many grave questions dc
undoubtedly present themselves, % to the
power of Congress to lay tax upon land
and slaves, except upon the principle of ap-
portionment. Like yourselves, l attach no
great weight to the decision of the Suprt me
court of the United States in Hylton's case
l Wheat. SO. TIE criterion of ai.
rect tax recognized in that case, viz: that ut
must be capable Of spportionment," is cor
tan'y absurd if understocd in the sense thst
no property can be the subject of direct
tax unless it happen to DO so distributed
amcns The different States, that each one
shall have . pro rata share Of it in
proportion to lis representation. The sp-
plIcaticn of this rule would defeat tho
main object Ct this provision Ct the Coustitu-
lion, which was, Think. manifestly to pro-
tect the small States from AZ abuss Of the
taxing power by tie representatives CT Il q
larger ones.
The Court admit, indire city if not directly,
in the case cited, and 30 do some Of those
who participated in the framing of the Fed
erAl Constitution, that the term "direct tax
included tax on slaves and land, and that
this was intended as Q concession TO the
slaveholding States, and the importance Of
this concession, at least during the existence
Of the old Union, caonot DO oveseStimAted.-
With an unrestricted power On the part Of
Congress to is1 slaves, how Easy would it
have been for an INSCRIPTIONS Abolition
Oopgress 70 have taxed slavery ont of ezis.
lance, by imposing the burden of supporting
tho Government upon the owners of that
species of property? But an Efficient shfe-
guard against this abuse of power ia found in
the provisions of the Constitution referred to.
A tax upon slaves being direct tax must
be spport;oned among the several States &C.
cordlng to population or federal represcutE-
ton, and concur with you that the only
mode of collecting such tax is by oesig-
mating the sggiesat amount TO be raised,
and the proportion thereof due from each
State, and making q requisition upon such
State for its payment In order, therefore, to
lay tax upon the slaves OF Florida or South
Carolins, New York or Pennsylvania: having
from ten to Fifteen times the representation
of these States, would have 10 psy from ten
to fifteen times as much SO they did OF the
aggregate amount proposed TO be raised by
tho TAI, and if they possessed no slaves, their
quota would have to be raised by = tax on
other subjects of taxation, and thus an ag-'
gressivs spirit WAS etfsctually restrained, and
bit put in the mouth Of Abolitionism.
This conservative feature of the Federal
Constitution is, think, more by accident