New-York daily tribune. [volume] (New-York [N.Y.]) 1842-1866, 1864-04-02
The whisky Tax.
itoy Of The ". y. Tyibun,.

/
SIR: VIII you allow me sufficient space in
your columns to state reasons why differ with
you to the prcprety of taxing the stock Of spirits
handi
When Congress in the Spring Of 1862 enacted law
providing that al distilled spirits produced after the let
of October in that year should pay revenue tax OF 20
cents a gallon, the Government became committed to
the dsers in tue nature Of contract that they might
produce the article 10 any extent that they saw III by
complying with the law. Many Of the distiers have
hand to-day large quantities Of spirits on which they
have paid the tax. Would IL not be clear violation OF
the faith Of the Government to require them 10 pay
second tax that which, by law they were authorized
10 produce by paying tax 81 ~ cents gs,onf AZ
the tune Of the passage OF tae law alluded to, tho
Chairman OF the Comf1ittec Of Ways and Means
In The House Of Repres enat yes stated publicly that
the policy the Government had adopted was that
with this declaration the stock OF spirits on hand at
that time exempted Had not the dstillers and all
parties interested right 20 infer nom this public dec-
arGtion and from tie exemption Of the stock then on
hand from taxation. that the policy thus established
would be adhered tor The constitution provides that
taxation shall be uniform throughout the United
States" From this infer that the same principle OF
taxation shall be applied to all kinds OF property II
Congress should pass law taxing the stock Of distilled
spirits hand II would involve the necessity OF taxing
the stock Of all other commodities such dry goods.
groceries &C., on nand else taxation would not DO
uniform throughout the United States"
Would not such principle Of taxation, II applied to
all merchandise. destroy confidence both In manufac>
turing and importingt NCOlgress may properly pass
law by which shall be compelled to pay additional du.
ties on goods now in store am drygoOds merchanD.
upon which have already paid duties according TO law
what would have that If any portion OF the
stock should remain hand until next year they would
not apply still another dqtyi Would any importer feel
safe in ordering goods such principle Of collect
ing duties should be adopted any manufacturer feel
safe in producing goods upon which be might have TO
handi Would any obber or retailer feel if ad
dtiOnal taxes levied upon their stocks now on
hand To say nothing Of the increased number OF OFF,
would require 10 carry out the details OF such
law and the expenses that would inevitably attend ts
execution let consider what would be the probable
decision Of the courts in it should be resisted The
Constitution Of the United States provides that eI-
post factO law shall be passed The term applies 70
civil well AZ criminal law. and intended TO pro-
hbt the passage Of any law that should affect TRANSACT
tons existing at the time OF its passage. or in
has power TO pass any law taking stock
hand Of any character especially taxes or duties
have been already paid When the distiler pro-
duces quantity Spirits and pays the tax required by
law il goes into the market as general merchandise
and it would be perfectly Idle TO attempt 10 follow 1t up
and add another tax 10 it, even IL such a thing was
proper or lust The theory advanced byt those who
FAVOR the taxing Of stock on handthat the article -
enhanced in value by Of the action OF the Govern
men and that therefore the Government IL entitled TO
part at least Of the enhanced value very plausible,
but il would not only operate rnlusty and unequay,
bat would establish principe OF taxation that would
obstruct and embarass all commercial enterprise and
oud defeat the very end the friends OF the measure
have In vewwhich IL. 10 increase the revenue from
this source far possible In all parts Of the civil
lied world distilled spirits are made 10 bear heavy TAX
In Euglnd the tax this article l0 or q Oper gal
The distlcrs and all others interested expect that IL
viii be subjected to high rate here; but they claim
that the principle a taxation should be phed 10
il a. 10 other commodities. IL is supposed that many
Of those who favor the taxing OF stock on hand are nn
enced by their prejudice against spccuators IN the srt
Gle whom they suppose have purchased at low prices
and will realize large profits II stock on hand is
empted from additional taxation. At a time IKE the
present when the currency Is subject to vloen, ana
constant fluctuations all capitalists become specuato
to greater less extent Indeed nearly all the busi-
OF the country has been more or less speculative
since the commencement OF the war. Speculation In
certain articles is certainly Objectionable and ought as
far possible to be discouraged For example specn-
lation in provisions aud neeessares Of hie
credit Of the Government Is injured. Yet we
effort the part Of Congress 10 tax gold specn
ators those who speculate in the accessories OF HE.
but Of all spectators the objectionable those
who speculate in intoxicating liquors. The general
supposition is that speculation in any given article en-.
hances the price. II this is true then the Spectator
in distilled spirits Is benef,ctor for this reason In
creased price produces decreased consumption, and Who
ever or whatever produces decreased consumption OF
intoxicating drinks is beneiting the community Ger:
tain IL is that the less liquor consumed the better and
more prosperous the community. On the question OF
morality, the Government is eStcpped. When Con-
gress passed the law providing tina; all distilled spirits
produced after given time should pay certain amount
OF tax LsaeG the production Of the article, and can
not consistently consider the question OF morality
IL Is Supposed, however,, thht many tno
friends Of the Government who voted in
the House Of Representatives. Cor the
amendment offered by Fernando Wood taxing stock
on hand, were Influenced 20 do so on account OF
their principles overlooking the fact that
thew were establishing principle OF taxation that
would produce universal dissatisfaction carried out
and applied 70 oil articles subject 10 taxation. No sem
sibe man doubts that the object Of Wood in offering
the amendment was 10 embarrass the Government and
70 make the law odious possible 70 the dlstlers
ard others interested in il should pass In this
be succeeded beyond his expectations, doubt. The
disagreement between the two branches Of Congress
has produced an imperfect law which provides for
the collection OF revenue only 20 the LIST Of july In
the meantime il is believed that tho Treasury has su
cred TO the amount Of near IS in consequence OF
the failure Of tho Senate bill. The enemies OF the
Government are thus delighted and encouraged while
it's friends are disappointed and discouraged In Witness
ing divisions and disagreements In the ranks at time
above all uhars when e" united stand and divided
We fall AsIOR-