Richmond Whig. [volume] (Richmond, Va.) 1862-1865, 1864-04-11
TIE TAX IN K1ND--oOMNIssIoNER ALIENS
CONSTRUCTION.

CONSTRUCTION
TO Ms Editor of the Wing:
Mr. Alsn the Commissioner Of Taxes, in reply to "a
Farmer" derives his authority for the ve-fod penalty
from the Act of Congress 18th February, 1854. he
quotes from the 10th section to sustain his Instructions
to collectors. He takes the ground that the above
act Of Congress of 1854 requiring he fve-fold pena'
y supersedes the previous act and applies to the crop
Of 1853.
Having considered the matter-after carefully read
log the acts of Congress think demonstrabe that
Mr. Allan Is in error; and that, notwithstanding bis
acknowledged desire merely to execute the law, he
Is about to become the maker Of it. take 1t to be
clear that the Ave fold penalty does not apply to the
crop of 1859.
The act of 1888 annexed to the failure to deliver the
1.-THE penalty of fifty per cent Numbers OF persors
BY reason Of their nondelivery, had before lTh Feb
1884, incurred the penalty so given against them Any
addition to this penalty thus already incurred we can.
not for moment suppose Congress to have intended
To pass an act adding the penalty would be the pas
sage Of an sr pO aeto law. have the most al undant
authorities on this point and will quote them If their
existence be questioned. Indeed, no lawyer OF any
reading will for moment doubt the proposition. Can
1t be supposed, them that Congress would in so plain
case, pas, an act which would be utterly null and void,
because Of its infection of plain article in Con-
stitutong Il possible that in neither House there
was sngls lawyer capable of seeing what every Ia"
student knoWsf
| But think Mr.. Allan may himself be quoted to
overthrow bis own position.
He contends that as the act Of 1854 says "the act
| 1868 Is hereby amended 20 as to read as foloSs,
therefore that Of 1883 must be considered Os cut o.
existence and that of 1854 put into its place, and as
the same date. Reasoning thus he makes out Che psiE
case that the veod penalty is applicable to the croI
| OF 1858
/ SEE for A moment how absurd. Put the act OF 1856:
out Of the way AID put that of 1854 in its place,
Of the same date, thus making out case for the five
fold penalty aud the farmer by the same act, and tn
sauu section of it, has right to retain all the corr
vhish he used in rearing and fatsning his hogs Fol
by the 10 b section Of the act Of ls64-the came aec
ton quoted by Mr. Allen as imposing the fvefOld pen
.y-thers is specially exempted from the tax in kn'
suoh portion of the crop mag be necessary to ras
and fatten the hogs Of such farmer for pork" If Mr.
Allan will show even the semblance Of q reason why b
could section 10 to get the heavy penalty and a
the same time withhold the benefit shall be glad u
see it. II he can do 1t to the crop Of 1858, he cal
do it as to ali future time. / beg to repeat, the on
ground on which Mr.. Allan can base his claim to thu
fve-lold penalty will compel him to yield point o
il huitt ly more value to the Government. Aud pro
ceedng further remark that 1t Il not one point alone
The same section 10 eIempts not merely the corr 70
making pork, but it excerpts enormous amounts o
property under the frs second third and fourth bead
of that section. All Of this property stands exactly
does the fatsning None of 1t is exempted by tn
act Of 1853 Push back the act Of 1864 far enough
get the 6ve.fold penalty, and you have pushed s ia
enough to lose the tax on all this property. Larg
numbers OF people have paid their tenth with none o
the drawback, to which, nnder Mr.. Allans reasoning
they we're entitled. Many Of than paid it before tn
act of 1854 was passed Are all of them to be repaid
II not, are those ys! to pay entitled to the privilege
referred TOP
Bat enough This act of 1894 is enormously construe
by Mr.. Allan. WELDING the vast power which he does
holding in the holew OF his hand the question to man
If bread or no Bread let him review these two acts
Congress. Let the Attorney General give bis opinion
If that be against me, will say no more. "W."