The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1865-06-19

OF Oruer In all the States Tennessee, now
become q free State, is already extending a
welcome to all corners who aim at the cultiva-
ton Of tobacco, cotton, the cereals, and espe-
cially the fruits of the vineyard, upon prolific
soil.
Representation and Taxation-The Guess
tion OF the Day.
Some days ago we laid down the proposition
that four classes of negroes should be permit
ted to vote, namely, all who had been soldiers,
oil who could read and write, all who owned
property, and all those who had been members
of churches for five years before the war. This
seems to meet to certain extent the views of
both parties to the question; the mass Of those
who oppose negro suffrage do so because, as
they allege the negro is ignorant and
doltish, and 80 far below, intellectually and
morally, the ordinary level Of humanity, that
he will never either appreciate the privilege or
use it with any proper sense Of its power
Those allegations cannot be made against the
classes we name, and all against whom they
can be made are distinctly excepted by our
division. Thus that division destroys the only
defensble position of those who oppose negro
suffrage.
On the other hand, it meets the views of the
better part of the radicals, who, whatever their
faults may be in other respects, appear to have
some desire for the purity of elections.
They perhaps, do not wish that worthless
negro should have the suffrage any more than
O worthless white man. They only want
to secure the recognition of the prin-
ciple that no class of the Southern people
shall be deprived of the right to vote
on account of color. That recognition made
as it will be by the admission of these classes
and it is acknowledged that these classes
will include every negro that ought to vote
and this plan, which thus seems to meet the
wishes of the two parties, ought also to meet
the views, of the mass OF the people who have
not yet taken sides. It ought to meet their
Views, because some admission of negro suffrage
must be made, and this appears to be the only
just plan upon which we can make it. We
must admit the negro suffrage-because 1t is
utterly impossible that free and enlightened
people can soy that the man who has sustained
their cause and freedom in battle shall suffer
political degradation. We must give it as
reward and acknowledgment to negro soldiers;
and we will do wisely ii we hold it out as an
inducement and stimulus to all others. No
philanthropy will do so much for the negro, in
tellectually or otherwise, as the simple assur.
ance that he shall have q vote on the day when
he can read and write. Moreover, If we may
judge of the temper of the Southern people by
the significant reminder of Sanders letter that
rabid Southern men have the majority at every
poll, we shall by and by want negro voters in
the Southern States as much as we ever wanted
negro fighters.
The Tribune is willing to accept the arrange
ment we propose Gas basis Of concord and
peace" But that arrangement will be good
only if carried out in constitutional way. 1t
cannot be made by any power that assumes to
act from military necessity, because there is no
military necessity. President Lincoln pro-
claimed the abolition of slavery when there
really was military necessity; yet slavery was
subsequently abolished by constitutional &c
ton, because there was room to doubt the
validity and force of the former measure. 1t is
the same now, and TO arrange this question in
any but the constitutional way will always
leave its legality in doubt.
The only satisfactory way to settle this i'm
portant point is by a national convention and
the amendment of the constitution. That is
the only power with full authority to do it, and
the only one that gives guaranty that it will
be done properly. The country would probably
not be willing to leave it to the individual
States, and since there is no military necessity,
the President has not the power. And the
same convention might very properly revise
the whole subject of the elective franchise, es-
pecially with view to the just representation
at the polls of all taxable property. 1t has
been asserted that taxation without representa-
ton was unjust, and the Revolutionary war was
waged on that point But it is certain that
there is now q very abundant taxation where
there is no adequate representation; and it is
as important to overhaul the question of suf-
frage in this respect as in any other.
INCOMES AND INCOME TAx.-The assessors lists
Of the income tax for 1864 are now ready to
be passed over to the hands of the collectors,
whose duty it is to notify the public when the tax
will become due and when it must be paid. The
| lists this year show large increase Of income
over 1863 Many people have overhauled their
affairs more carefully and are able to make q
fuller return, while others have added to their
earnings considerably. Thus tho show of in
comes over five thousand dollars Il much
greater in 1864, and those which mount up to
the hundred thousands have not decreased in
| number.
| These enormous incomes of Eve and eight
hundred thousand, and even million dollars
per annum do not represent in this country
idloness or luxury, as in Europe. The fortunes
have been won by hard toll, and when they
reach this princely figure the owners do not
fall back into Incidence or leisure. On the
| contrary the men In this CITY who aniox auch