Richmond enquirer. [volume] (Richmond, Va.) 1815-1867, 1863-05-01

sac. (Uheers,f :,
And the couns they pursue in this no'ao"
ansutrslity' is TO aid both sides, SO 10y q
thew can without compromising themselves
Tbev send arms and ammunition TO DOLE
I'm. at tho rate Of Ave cargoes to the Nort
for one to the South; thcy encourage an
stimulate both BIZ means Of the prsss-tn
press being divided iuto two part'ss' Oh
backing tho South, the other crying TO I'd
North "sO in and win" Their "DentIah'S
is the neutrality Of that celebrated wo"''
who looked.so calmly on while her husoan'
fought the bear Strict impaEtisllty untii
have dsvoured one another; "deeP depior'ng
Of on, "frstricidal'' strife; patient expecta
ton of the hour when America Will Do " PAL
=, us;ck men, needing a physician from Ia
schools of Europe.
But in the practice Of this pruaeh1 neu
trality, England must be csut'as'
1t may be said, and wished and slmos
hoped, that our ships may easily leave Por
without their armament, clearing for SOM
nsutrsl port az merchant vessels; but the Ala
bsms WAS without any armament; and tn
claw officers wore of opinion tbst she ouga
to be stopped; and Lord Russell a'd h's III
most to stop hss.
n, the vhols, we DO not believe that on
consoriptIon of British subjscta would at g.
i,rit,te ths British Government, or make to-
o,;gbtest difference in cur chances OF beini
supplied with a navy.
We believe that such CONSUMPTION wou!'
be good 1nsana snd ia, indasd, our onl,
means of inducing that and other govern
men,s to take tho proper course for psoteos'o'
of their citizens; that is, sendos official per
sons here to represent them.
We believe thst our present pretence o
keeping up a sort of quasi diplomatic inter
course with foreign nations is The tnin'
which, of all others, delays our rocosn'uoi
by tho Powers Of the earth.
However, the matter is st end. so lar q
Congress. iss$;eoncerned. It rests Rs before
entirely in tho hands OF the President; ana al
it is impossible to conceive that the presen
anomalous condition of things Is to last for
ever, the President may at any time come u
tho conclusion that enough has been done FOL
Cancellation, and so relieve the pretended con
suls OF their functions; which would imme
diately leave foreign residents liable to ou'
CONSUMPTION act. There Is, really, no ooca
sion for legislation on the subject. A simple
order from the Secretary Of War to the con
SCRIPT officers to disregard the pretended "pEo
tections" is enough at any tims.
The country will, doubtless, scquiesce II
the action Of the Chief Magistrate, whatever
that may be. In tho meantime, we csnno
consider it unfortunate that the discussion
has arisen. 1t will ss1ye 10 show that oul
people are. impatient OF anything whiot
seems to imply infsriority and huuiiiation
and that there must be E limit to the present
policy,
1t would havo hlsa better, however, if tht
debates had taken plsce in open session.
CONSTITUTIONAL RESTRICTIONS UPON TIL
POWER OF TAXATION.
The tszing power, with its limitations sc
far as noE to be DISCUSSED. is conferred in tn.
following grants
|. ''That Congress- shall have power to LAY
and collect taxes, duties, imposts and excisea
and all dulles, imposts and excuses shall b
uniform throughout the Confederate Slater. ;
.. "Repr esenta,lvss and direct taxes shal
be apportioned among the several States" &C
cording to representative population. A cen
aus shall BIZ taken to determine the ratio, ant
until this shall hsye boon taken, the number
of representatives is fixed professionally BY
the Constitution itself, for seven of the States
No provision is made for the other States
which, nevertheless, are now represented IL
Congress.
8. "No capitaticn or other direct tax shal
be laid, unless in proportion to the isus
or enumeration horeinbefore directed to be
taken"
Upon these provisions two important prac
tical questions have arisen. l. As to the
meaning of the words "direos taxes" 2. Is
to the superintendent Of such taxes, no cen
sus having yet been taken
1t will be observed that the taxing power
has been conferred under four specifications
viz:
|, taxes; ,, duties; ,, imposts; A, excisea
Tho broadcast and most general Of those grants
is the frat, taxes For the last three-duties
imposts and exclses-a rule has been pre-
scribed by the Constitution, viz: the rule o.
uniformity. For certain species Of the tirs'
class also, viz: for such taxes as arc direct
a rule has been laid down-the rule Of appo,:
tionn.ent. II, however, there be any Other
species of taxes which are not direct, nor yet
included in the terms "duties, imposts and
ezcisss," then there is no rule prescribed
either CT uniformity or spportionmsnt, but
the matte. is left to the discretion and 1ustics
OF congress.
The celebrated Sanford letter OF G0yerno,
Wise, referring to a decision of the Supreme
Court of the United States, e Dali, III,
upon question involving the existence Of
this clause OF the Constitution, says:
at (tho decision) settled that all taxes
whether direct or indirect under the laws of
Congress, must be governed by one of two
or un:for2l;ty.'
Tho court decided thst two rules were sppli
cable to specified cases-the latter to duties
impo,ts and trciss: the former to direct taxes
and adds: Tf there be any other species o
taxes that ars not direct, and not included
within tho words duties, imposts and eSoise'
they may be laid by the rule Of I'M formit,
or not, as Congress shall think propor and