The south-western. [volume] (Shreveport, La.) 1852-1870, 1864-01-13

IITGG-T
fold the amonnt required By the business of the .
country.
need not enlarge upon the evil effects Of this
condition of things. They are unfortunately but
too apparent In addition to the difficulty pre-
sented to the necessary operations Of the GOV I
ernment and the efficient conduct of the war, /
the most deplOrable of allits results is undoubt-
edly its corrupting influence on the morals ofthe
people. The possession of large amounts of I
treasury notes has naturally led to a desire for
Investment, aud with a constantly increasing I
volume Of currency, there has been an equally /
constant increase Of price in all objects Of invest
ment This effect has stimulated purchase bv
the apparent certainty Of profit, and spirit Of
speculation has thus been fostered, which has so |
debasing an influence, and such ruinous conse-
quences, that it is our highest duty to remove
the cause, and no measures directed to that end |
can be too prompt or TOO stringent.
Reverting to the constitutional provisions al
ready cited the question reculs whether ii be 4
possible to execute the duty Of app0rtioning
taxation in accordance with yhe census ordered
to be made as basis. So long as this appeared
to be practicable, none deny the propriety of
your course in abstaining from the imposition
Of direct taxes till you could exercise the pow
er in the precise mode pointed out by the
terms of the fundamental law. But it is obvious
that there are many duties imposed by the con
stitution, which depend for their fulfiIment on
the undisturbed possession Of the territory with
in which they are to be performed. The same
instrument which orders a census to be made in
all the States, imposes the duty on the Confeder-
acy ITO guarantee to every State republican
form Of government" 1t enj0ins on US ITO pro-
tect each State from invasion, and while declaI-
ing that its great objects and purposes are "to
establish justice, ensure domestic tranquility and
| secure the blessings Of peace to ourselves and
our posterty," it confers the means and thereby
imposes on us the paramount duty Of effecting its
|
imposts and excuses, necessary to pay the debts,
provide for the common defense, and carry on
the government of the Confederate States"
None should pretend that the constitution is
violated because, by reason Of the presence of
hostile armies, we are unable to guarantee re-
publican form Of government to those States or
portions OF States now temporarily held by the
enemy, and as little justice would there be in
imputing blame for the failure to make the census
when that failure is attributable to causes not
/ forseen by the authors of the constitution and
beyond our control. The general intent of our
constitutional charter is unqueSti0nablY that the
property Of the country is to be taxed IN order to
i raise revenue for the common defence, and the
special mode provided for levyIng this tax is i'm
4 practicable from unforeseen causes. 1t is in my
/ judgment, our primary duty to execute the gen
/ eral intent expressed by the terms OF the instru-
4 ment which we have sworn to obey, and we can
not excuse ouselyes for the failure to fulfill this
/
! perform it in the precise mode pointed out
/ Whenever it shall be possible to execute our duty
in all its parts we must do so III exact compliance
with the whole letter and spirit Of the constitu-
ton. Until the period shall arrive we must exc
cute so much Of it as our condition renders prac
\ ticable Whenever the withdrawal Of the enemy
shall place it in our power to make census and
apportionment of direct taxes any other mode
ofIeyyng them will be contrary to the will of the
law gyer, and incompatible with our obligation
to obey that will until thatperiod the alternative
left us to obey the paramount precept, and to
execute it according to the only other rule pro-
vided, B,hichis to "make the tax uniform through
out the Confederate States"
The considerations just presented ere greatly
enforced by the reflection that any attempt to
apportion taxes amongst States some OF which
are wholly partially in the occupation Of hos
tile forces, would subvert the whole intention OF
the trainers Of the constitution, and be produc-
tive Of the most revolving injustice instead Of that
lust correlation between taxation and represen-
? tation which it was their purpose 70 secure
With large portions Of some OF the States oGCu-
pied by the enemy, what justice would there be
in imposing on the remainder the whole amount
OftaXatiOn of the entire State in proportion to its
representation? What else would this be IN effect
than to increase the burthen of those who arethe
z heaviest sufferers by the war, and to make our
7 own inability to protect them from invasion, as
d we are required to do by the constitution, thc
ground for adding to their losses by an attcmptee
e adherence to the letter. in violation OF the spirit
of that instrument? No such purpose could have
e been entertained, and no such result contempIa
/ ted by the trainers Of the constitution. 1t may
/ add weight to these considerations II we reject
s that although the constitution provided that j
h should 90 into operation with q representation
7 temporarily distributed among the States. 1t ex
. pressly ordains, after providing Tor a censu!
within three years, that this temporary dstrIbu
ton Of representative power is to endure ''unti
} such enumeration shall be made" Would an,
/ one argue that, because the census cannot o.
e made within the fixed period, the government
y must at the expiration OF that period, perish to
,e the want Of q reprensatiVe body? In any aSpec
T. in which the subject can be viewed, / am led L
s, the conclusion already announced and which
4 understood to be in accordance with vote takeI
r in one Or both houses at your last session.
lie shall therefore, until we are able to pursue th
N precise mode required by the constitution, deeE
e it my duty to approve any law levylng the taxa
ID ton which you are bound to impose for the dc
e. fence of the country, in any other pracIcabl
y mode which shall distribute the burthen uniform
l. " and imparCially on the whole property OF til
Is people.
Of IN your former legislation you have sought t
avoid tie increrse i'll The volume CT notes IN en-
DC cuiaton by Offering inducements to VolantaF
e funding. The measures adopted tor that puEpos
er have been partially successful, and the evil IN
TO now reached such b magnitude as to permit n
be other remedy than the Compulsory reduction
the currency to the amount required BY the bas
at ness of the country. This reduction should
on accompanied by a pledge thar, under 40 stress
at circumstances viii that amount 5eeXceeded. \
OF possible mode of using the credit CT the govern
10 rnent can be so disastrous as one Whlch disturb
e, the oasis Of all exchanges, renders impossbea
he calculations ot future values, augmeuts, in col
or stantly increasing proportions The price Of q
nd commodities, ard 50 depreciates all hxed wage
ms salaries and incomes, as to render them mad
nut quate to bare subsistence. III TO these De &dQt
&c the still more fatal influence on the morals al
a. character Of the people, TO which have alreal
en- advertetl, am persuaded you will concur in ii
es- conclusion that an lnteXIDle adherence 70 ~
tation CT the currency at a fixed SUN, is an ind