Weekly national intelligencer. [volume] (Washington [D.C.]) 1841-1869, 1864-01-14
CONGRESSIONAL.
AMENDMENT OF EMBODIMENT ACT.

OF the Dill 10 amend an act entitled An act for enroll
Ing and calling out the national forces and for other pur
poses approved March g. 1863
The Committee Military Affairs had ON = prior day
reported the following additional section to the said
act;
And be "a further enacted. That much Of act en.
and for other purposes approved Sd day March,
author the discharge of persons drafted into the
service OF the United States under the authority of that
the payment money exceeding 5000 be
ami the same Is hereby repealed"
Mr.. SUMNER had moved to amend this proposition by
striking out all after the enactng clause a0d inserting
proposition which published in the lnteeencer of The
18th instant and which latter proposition Mr. SUMNER
now modified so as to read as follows:
That in addition to the substitute furnished by drafted
person, where substitute Is furnished addition
10 the liked by the Secretary Of War the procuran
Of substitute such drafted shall before his dir
charge from the draft be held TO contribute certain proper
ton in the nature Of 1.-THE of his annual gana fits in
come whether derived from kind Of propey dividends
salary from profssson trade, employment what
according to the following rates, wit On all income
$500, and $eoOO per cent 81 600
aud not oyer 70 ooO twenty cent and on all income
IS oCO thirty per and shall be the duty every
aueh seeking TO be discharged make return either
by himself his guardan provost marshal his dis
ct of the amount Of bis income according the
msnis OF the act TO provide uterIa Of July 1862,
and much of the for enrolling and calling the
onal forces other purposes March B. 1861
nconsist ut with this sscton be and the hereby
repealed
And be further enacted That the contributions Il us
male shall BIO employed by the Secretary Of War in his dis
crecn to promote snrmenis or for the benefit Of enlisted
men, & se
Mr. SUMNER said in reference to his proposed amend
ment that the rirge proposition which tho Senate
required +, vote whether they would make the rich
man who 10 draft pay more than the poor whs
Their the two should be treated equality.
Mr. SHERMAN. II the question simply the pro-
position slated by tho Senator from Massachusetts
would have hesitation in voting for hs amendment; but
it is not The amendment Of ths Ssnat from Massachu
settr proposes to establish ncon tar to bs i'm
posed only upon those who drafted 10 this view OF
the subject it is unjust and unequal tax which makes
the q drn Heve brf
Senator desires to impose tax for the purpose Of
raising special fund to hire substitutes that tax ought to
be imposed not Ony upon the who drafted but upon
all wealthy citizens.
There . still another objection. This income tax can
only operae upon the young active healthy who
subject to military duty 1t does operate upon the old
who wealthy. who free from military duty,
and who ought to pay the largest tax The most active
the most INDUSTRIOUS aud LeMost valuable OF citizens
who will have to perform military duty are alone subject
t. this income tax while the old the veal by
who ought pay the largest taxes would not be called
upon TO pay at all 1t seems to ms that very little
animation will show that this tar is quail and oppressive
does not operate income tar equally and think will
prevent the due execution of this law 1t will the
price Of substitutes very much, and that is another hrgu
ment against it, To prevent that was one of the very
purp for which the $500 Communication clause put
in the law IL this clause be added now what will be the
tscti IL the rich drafted, no will not pay this
communication money, bat he will go into the
market and hire substitute.
Mr. SUMNER The Senator will excuse me- have
proviied for that precise The rich is to sup
ply his substitute and also ratabe contribution of his
income.
Mr. SHERMAN That makes it still worse A man
who has arrived ut the age OF fifty years who has
INFLATED large fortune, who is able pay income tax
aud who would do il cheer!uy is exempt by the opera
tion Of this amendment from all burden only Of ply
steal service, but Of income tar while the young
active, adventurous who has arrived at the sge
thirty ve who may by his industry have accumulated
Sufficient to realize income Of six hundred
liars would be subject not only to be called upon to
render physical service but to pay in addition large in
tsx--an income tax such enforced 10
the history Of ths world believe in cases, il
remember the amendment OF the Senator from Massachu
s-tts it is high thirty per cent / would ask the
Senator if n all bis rssding-a0d all that be is
gentleman of great acquireme0ts-he read of an
income tax of thirty cent think there is Of
it ia history. 1.-THE is considered very large in
come tag.
1t ia Mr. President impossible to miogle these two sys-
TENS Every holds his property subject TO the right
OF Congress 10 levy taxes and the power OF Congress
tends 10 sezing the whole Of all the property OF all the
citizens There Is no doubt about thai Every also
who ia able to render physical service bound to render
that whenever called upon by Congress- Congress
has the unlimited power 10 raise armies and Congress
may by law prescribe that able to render
vice shall the army of the United States These are
distinct duties to render physical services and the
t. pay You cannot blend these two together
They operate upon different Of individuals Physi
cal duty only be rendered by thoss who able to
perform IT, namely the young between twenty and
forty five The duty OF paying taxes and the power TO
levy taxes extends to ali citizens who property and
who are abe to pay taxes You cannot blend These two
duties together submit these observai b. show
that taxation proposed by the Senator from Massahu
sets will operate unequaly. IL will only operate upon
those who able pay the active and energetic
who are already bOubd to render military service when
called upon by Congress.
Mr.. SUMNER II can have the attention Of the Sc
nat,r from Ohio for few minutes it seems to mel do
know may satisfy him at least that his argu
ment against NY proposition was not well founded.
If understood the Senator from Ohio be objected to
my proposition the ground, in The fret place. that il
unusual tax in other words, that tax
Sir what is the draft but taxi The draft compels all
the persons who drafted to contribute their strength
their musces their lives to tho defence of the Republic
That f understand it Alright ia the highest tax the
try impose. But still further, Whist the commuta-
ton money which the statute positively requires but
TAXI IT, them there % any thing in the argument OF
the Senator from Ohio the draft itself and the commute
money of $500 itself tax, and is therefore objec
tionabe Neither the other, in u sensei Is a
tax because neither the other is any imposition
for the purpose OF and ask the attention OF tho
Senator to the distinction do not prssent this amend
On any such ground. present il simply and DIS |
tinctly gronDd-tbe duty of equazng, If possible
this burden that 1t shall bear Tar make it,
alike apon the rich aud the poor Now have to say
alike upon the rich the poor you make the poor
pay $500 aud the rich pay more
But the Senator went further Not content with oh |
jectng to my proposition the ground that 1t was tax
omplaned that 1t x0btant tax and he asked
me whether all history could point to any instance Of
a tax OF thirty per cent income. IL to me IL |
should be the pride OF cOuntry at this moment that
on an occasion like this should resort history
order to determine whether It shall equalze burden
not undertaken TO equalzs burden upon the rich and
tba ia n w ehould act