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

what, under the Confederate OoGNtitulon, IS
direct taxation. This duty becomes apparent
when such bills 80 that Of Mr.. k"nher are
rcported from the Committee Ct Ways ard
Means to the House Of Representatives for
consideration and adoption. Boforo exsnl-
inipr that bill, let Us look into the history Of
tho legislation Of "dirsct taxation under The
Constitution Of tho United States, with which
.bs Confederate Constitution is, identical in
n,inciple, and whiah must he construed ny
tho same rules Of Interpretation laid down hy
the judicial power undcr that Constitution.
This subject Was hut a few yasrs ego elu-
cidntcd by master mind, but, unlortui,ste-
Iy, the issues Of Presidential canvass agi-
tsted the country, and tho wisdom of con-
stitutional philosophy was dis:egar''cl. lis
massive arguments, too pon"ernna for The
political elsdiutors, were discarded frou the
arena, and tho woapons If personal and po-
!itical Inconsistencies, cyhuInei from the re
cords" Of Congressional politicians. suhs:i-
tu.rd. Tn celebrated letter of Henry 4.
Wire to VIZ. F. Sanford, OF Alabama, a
uins o: political wisdorn and constitutional
philosophy. then almost uttes y 'tisresar':ed,
save by q few, Wh, read liz rusponnr with
delight, and Treasured its teachings. ~ EN-
bracing thu wisest principles and soundest
de,!uctinns, emhTacs,t, explained snd Illus
Il 4, ,,f th. ITnttoI Scot.
and exhausted tbs subject of dirert tsza-
tion.
"DlRrcr TAXATION What says the Sam
ford le' tor, "aro 'airea tareS g IL the case
Of Hyltnn, p antiif in error VI the United
States, whicf, raised ihis question uniar the
act of Cong. css oil the 9Th juno, 1914, lay.
ing tax upon carriages, dAr,ded by tho Su-
prSme Count in 1876, is still to 10 regarded
~ law, it ia doubtful whether any tax is q
direct tur,' except n captation or pail tar,
simply without regard to property, profess
sipn Q. any other circuinIlsn"c, and q tar cn
lind However that may be, the Sapreme
Court OF the United States decided in tha.
case, that tho great object C! tho Consl.u-
ton Eaa, 10 give Congress power to lay
taxes adequate to tho "Xisencics OF govern
mont; but they were to observe two rules in
imposing them; namely, the rule Of unitUrm J..
ity. when they laid aMttsS, impostS or ercisss;
aud the rule Of oppo'tionDcnt, acccr0nis to
the c.nsus. xhsn they laid direct tax
"A general power is given TO Congress to lay
and collect taxes, cf ecery kind or nature.
without any restraint, except oDly on en-.
ports; but tWo rules a.a prescribed for their
oorpnly ,IO,Snrn,H,,
tionmeM three kinds of iaxes, to wit: du-
ties irnposts and excuses by the first rule, and
copitation or direct tdres BY tho second rule.
'The Constitution evidently contemplated no
tarss as direct taxes, but only such as Con-
gtess could lay in proportion to the census.
Tho Iuin OF dpportiOHmeM il only To be
he adopted i'll such cases where it can rea
sonsbly epply; and the subject taxed mus.
eyer determine the application of the rule
Patterson, Justice, said: Il never enter tanned
= doubt that the principal, will hot say the
only Obi cta inst tho trainers of the Cunst
tntion contemplated IS falling within tho
rails of appol ticnment, were capisation tax
and a tax IN land. Local considerations, and
particular circumstances and relative situa-
tons Of tho States, naturally lead TO this
view Of the subject. The prorision aras
made IN .faror Of lie S0uthsrm States They
possessed large num5er Of slavss; ,hey had
extcnniva t-acs "f territory, thinly sesSlod,
and not very productive. A majority Of tho
States had bu. lew aavt g, and several Of them
. limi,ad territory, well settled and in Il high
Ststa of cultivation The Southern States, if
no provision lad been introduced liz tho
Cann,i,utiGn, would have been wholly ct the
mercy Of the other States. Congress, in such
case, might TAX slaves, a. discretion, or arhi-
trnrily, a;::i land in every part of the Uricn
after the s.ma rate or measure, 90 mach q
head in the first instance, and so much an
acre IN the second. To guard them against
imposition in these particulars, was the reason
Of introducing The clause in the Constitution,
which directs that representatives and direct
taxes shall be spportionsd amupg tha States,
according 10 theIr respective numbers. lie
argued, further, that the lnfs Of dnporinnDient
was not to he preferred TO the rule Ct uni.
farmiiy; but the former was t. be applied
only whcr" tie Consultation imperativelY
requires it to lie applied, 20 sit, to 'capitaLon
or other direct Lakes, and where il would
reasonably apply. lIe considered it radically
wrong rule, and aska, why should s!avey,
who are y spucss Of property, br repross nted
more than suy ether prop-rt;'' Yet they
aru represented in part az persons. and he
therefore yielded that the ruls OF 0pporion
msmt applied to them, because they wern Ie-
presented, hut conton,led that it ought not
to be extended by the Constitution Thnre
was no dissenting voice to thia decision Of
Court consisting Of Chase. Patterson, lredell
and Cushing, tho latter of whom gave no
opinion. /, settled thst all taxes, whether
direct or indirect, under the laws of Con-
g.ess must bs governed by one Of two rulcp
---aPportioamfnt or uniformity. The tax upon
slaves must be poll or capitation tax, and
Is therefore direct tax, and must no appor-
TONED among tho several States"
The Sanford letter applies this reasoning
to the suhjsct of slavery. Intervention and
non-intnrvention dead issuea, thanks to the
wax. But the two rules of taxation are
clearly laid down. Those rules are: Uniform
i'y whe,o duties, imports and excuses are
laid, and superintendent whore captation or
other direct tsxes are laid.
Let us Apply these rules to Mr.. Kenuer's
bill. The provisions to Mr. Kenner's bill are
Objectionable in principle as they are in form.
Whence is derived the power of Congress- to
grant licenses OF to require licenses? A
licanse is not tax nor duty, nor an impost
nor an excise. But it Isl perloit granted by
the municipal government to carry on certain
trade, and for that permission certain sum
is demanded. 1t is a trade regulation pecu
'isrly belonging to The States. and if not grant
oil to the Confederate Ststes, has been re-
served to the Ststes. In Whist clause has
ths extraordinary pnwer-one which, if ad.
nltted, endsngers the life of every trade and
subjects every profession, business and call
ing to the caprice Of Congress-been granted?
Congress can lay no taxes which are not
inform OF apportioned; uniform If indi-
'ect, sppo1tioned if direct. Mr.. Kenner's
'ill rcyerses these rules and attempts to lay