Washington telegraph., 1864-01-20

Is:atloa has bcen framed in this view. The per-
hahent Constitution provides that
Representatives ard direct taxes shall he ap-
porllcncd among tie Several States according to
tneif respective ruGlbCrS, which shall lie deter
mined by adding 10 the whole ,uuI,cr of free
persons. including those bound to service for a
! term OF years and excluding Indians not taxed.
! thrce-1itiIs oil ali slaves.
| 1t WAS further ordered that a census should lie
/ made within three years after the first meeting
OF the Congress, and that mo caIitaii0n or other
direct tax shall be laid. unless in proportion TO
! tic census by eLunieratlun crtinbciOre TO be
takeu.'
| 1he President argues that. as a census is i'm
possible, 1t could never have been contemplated
That the tax should fail upon that account. and
that The true spirit and meaning OF the Consiitu-
ton would be best subsclvcd by direct tax. to
bc uniform throughout those portions Of the
South subject TO our control. He argues this
subject at length. \ portion of his argument
We quote:
= None should pretend that the Constitution is
violated because by reason OF the presence uf
hostile armies. We unable 10 guarantee "A re-
publican form Of government to those States or
portions of States now temporar ly held by the
enemy, and as little justice would there be in i'm
putting blame for the failure TO make the census
when that failure is attributable to causes not
foreseen by tie authors of the Constitution and
pHu oul CDulItl Intent J1
constitutional charter is unquestionably that the
property of the country is TO be taxed in order
10 raise revenue for the common deience and
the special mode provided for lcvying this tax is
, impracticable from unforeseen causes. 1t is in
my alignment, our primary dutv TO execute the
general intent expressed by the terms of the in
strument which we have sw orn To obey. and we
cannot excuse ourselves for the failure to fulfill
this obligation OH the ground that we are unable
To perform it in the precise mode pointed out
Whenever il shall be possible to execute our du-
ty in all its parts. we must do 20 in evact com
piiance with the whole letter ard spirit of the
Constitution Until the yeIiod shall arrive. we
must execute so much of il as our cond ticu
renders practicable. Whenever the withdrawal
of the enemy shall place il in pow cr TO make
4 census and apportiDnment Of direct taxes, any
other mode of lcvying them will he contrary To
Ihn will e the lavg,,ty. iid ii.eon!rat hls wi;i
i our obligation 10 obey that will until that pc
riUd the alternative left US to obey the para
mount prccept, and TO execute it according TO
the only other rule provided. which is TO make
the tax uniform throughout the Confederate
States.
by means Of this tax, il IS proposed TO pro-
vide fund for the payment of the interest Of
the pablic debt AID to encourage funding to re-
duce the volume OF lie currency within proper
bounds.
de proceeds. then, 10 the constellation of the
report of tie Secretary OF Uar. The recuia-
myndatons Of The President III this connection
a. in full. a. follows:
The act OF tie 10th April, 1862, provides
..that persons mt liable to duty may be re-
ccived substitutes for those who are, under
such reg ulations a. ulay be pres cribed by the
Secretary OF War" The policy of erantil (
this privilege has not been sustained by expe-
Renee. Not only has the numerical strength
| OF the army been seriously impaired by the
! frequent dcsertiOns for which substitutes have
| become notorious, but dissuti sfaction has been
excited among those who are unable or un>
! willing to avail themselves of the oppOr,uui-
| ty thus afforded Of avoiding tie military ser
vice of the country.
Il fully concur in the opinioG expressed by
! the Secretary, that.th is grOuGd for the
objection that n new provision, 10 include
| those who furnished substitutes under the
/ former call. would be breach OF contract
/ To accept a Substitute to coIier pri,i-
! lege, not to enter into contract, and when-
| ever a substitute is rendered Liable to con-
| scription, it would seem to follow that the
principal, whose place he had taken. should
respond Tor him, as the government had re-
ceived no compensation TOR his exemption
Where, however, the new provision If law
! would fail to eiDbi ace a substitute NV in the
ranks, there ap, ears, if the Principal should
be again cons:ribel. to be an equitable
ground for compension to the conscript who
/ then would have added tAe service n soldier
not otherwise liable TO enrolment.
| On the subject of exemptions. it is believed
that abuse cannot be checked unless the sys-
| TEN is placed on basis entirel; different from
that now provided by law. The object of
| you. legislation has been. not to confer prlyi-
lege on classes, but TO exonerate from military
duty such number of persons skilled III their
various trades. professions and mechanical
pursuits, as could render more valuable SER
vice to the country by laboring in their pres
ent occupation, than by going into the ranks
| of the army. The policy is unquestionrbIe,
but the result would. it is thought. be better
| obtained by enrolling all such persons, and
allowing details to be made of the number
| necessary to meet the wants of the country.
Considerable numbers are believed TO be now
exempted from the military service who are
| not needful to the public in their civil voca-
| ton.
s.Certain duties are now performed through.
out the country by details from the army,
which could as well be executed by persons
above the present conscript age. An exten-
sion of the limit, so to embrace persons
over forty-6ve years, and physically fit for sor-
vice in gaurding posts, rail Dads and bridges,
and in apprehending deserters, and, where
practicable, assuming the place Of younger
men, detailed for duty with the nitre, ord
nance, commssary. and quarterinasters bu
reaus OF the war department, would, 1t is hop
al add l,ryaIv tn the effective force III th