Public ledger. [volume] (Memphis, Tenn.) 1865-1893, 1866-10-05

tho cotton States into a single cotton dis
trict. for the purpose Of collecting the tax
on cotton, having reference TO the cotton
fay only. and without the necessity OF
involving any change of districts, which
NAV he most convenient for the collec.
tion of other taxes2 / am clearly OF
opinion that such consolidation OF the
cotton growing States as desired by the
terms Of the foregoing inquiry, into
single collection district for the purpose
Of levying and collecting the duties inn
nosed by the internal revenue laws upon
cotton, cannot lawfully effect, under the
existing provisions Of these laws, the
authority conferred upon the President
Inv the act of June 30th, 1864, section I,
TO alter the respective districts as the
public interest may require; but enables
him only to modify from time to Tune
as may be required by existing arrange,
ments of the several districts designated
by him for the levying and collection
Of all the duties and taxes prescribed
and imposed by the acts of Congress rel
atiye to internal revenue. By the origi-
nal act of July IL, 1862 the President
was empowered to supply and to divide
respectively the States and territories
of the United States and the District OF
Columbia into convenient collection dis
tricts. Soon after the passage Of this
act a question arose as to the authority
of the President 10 alter the arrange
ment of collection districts made and es-
tablished BY him in pursuance. OF this
proyision of law That question was
carefully considered by my predecessor,
Attorney General Bates, who gave his
opinion that the President when he
made the original division of the States
into collection districts, exhausted his
power in the premises. This was held
on the general principle that where an
act of Congress establishing a general
system, it conters on the President the
authority to do specific act for the
purpose of perfecting the means by
which the system shall be carried into
effect The act of the President. when
performed according to the terms of the
statute. has all the validity and authority
of the statute itself 60. S. opinion,
Bates, Attorney General, page 1874
This view of the law having been
adopted by the Treasury. Department,
Congress was applied to for additional
legislation, comforting the authority
which was not contained in the original
act The seventh section of the act OF
June 3Oth, 1864, was accordingly en-
acted to remedy the particular effect
which was found to exist in the statute
of 1862. 1t is too clear to admit OF
doubt, that the collection districts within
the meaning of the act, are those dis
tricts respectively, in which the internal
duties and taxes imposed by law upon
all the subjects of taxation are collected |
in the manner and by the offices desig- |
mated in the statute The district can
no. be established or arranged with re-
ference to the duties imposed on particu-
lar subjects. That is not the plan upon |
which the internal revenue law proceeds. |
Such an arrangement as is proposed IN |
the memorials which you have presented
to met should not be carried int effect |
with the machinery established by exist
ing law for the collection Of Internal
duties.
The President has no power to APP
point special collector for the tax i'm
posed on the particular articles of cotton,
nor could he designate any one of the
district collectors as the officer who
should proceed throughout the entire
cotton territory and collect the tax on
that article wherever found.
The mischief of the present system
of by the Chambers of Com
merce of Mobile and New Orleans can
only be remedied by Congress.
The act of July l3, &C, to which refer
ence is made by the memorials, contains
all the exceptional provisions as to the
tax on cotton which Congress deemed to
be necessary, and these provisions, in
stead of giving authority to make the
additional exceptions now requested,
seem to be wholly inconsistent with it.
have the honor to be, etc,
[Signedl HENRY STASBERRY,