Daily union and American. [volume] (Nashville, Tenn.) 1865-1866, 1866-11-03
THE cOTrON TAX COLLECTION.

From the New Orleans Bulletin.l
Injustice is never wisdom. The tax on
cotton, while il is nominally uniform, actu-
ally falls alone upon the capital and industry
employed within certain geographical linn
its When il is added that this capital and
industry has no representation in the Gov
ernment which imposes the tax, the hardship
is increased, and assimilates itself to those
Of the American colonies, and Of Hungary,
Poland, and other dependent provinces
This tax does not operate as n pecuniary
penalty upon those who favored the Conied-
crate cause. IL falls like the rain, alike upon
Confederate and loyalist white or black
The Southern negro is amused by promises
of suffrage and equality before the law, but
his labor is subject TO this inequality Of tax
alton. Wemention these things because we
desire 10 see the Union restored upon the
only durable basis-equal representation
and taxation uniform in the rate Of contri-
button. The South has 20 power to resist
unequal burdens. IL Congress should, like
those Arabs, Of whom the traveller LYNCH
speaks, dccend upon every cotton harvest
and carry away jus, so much as would not
discourage future production, we could no
more resist il than the Syrians can the tax
collectors Of the desert.
We address ourselves, therefore, TO the
impolicy Of unequal taxation. The most
obvious effect is 10 make many millions Of
people look upon the Government as M Just.
It tends 10 extinguish the feeling Of aiiec-
ton with which they formerly regarded il.
This may seem to those who rejoice in the
strength of compulsion as nothing, but il is
an element Of weakness. The slaves Of the
South faithfully performed their duties TO
their masters during the war, but il was too
much 20 expect that they would resist those
who came 20 liberate them from bondage
We have no desire that our liberties should
come from domestic dissensiOn among our
conquerors or from foreign Intervention, be-
cause we are satisfied that an equal union
would bc far better for the South than n
foreign pro,ectorate, but we are convinced
that a sense Of inequality disposes the sub
iects Of any government 10 neutrality in its
troubles.
The mode Of collecting this unequal tax
has occasioned very natural complaint The
planter seemed an object Of suspicion. lie
was required 60 bring every bale 10 a par
ticular spot 70 be taxed lie must pay the
tax before he could remove his cotton. In
the Northern States a commissioner Of reve-
nue. will register the taxable property in the
possession Of the holder. The sheriff or tax
collector will make out the tax account, and
ifnot paid, may make summary levy upon
any property in the possession Of the delin-
uuant In the South however, this specific
sax creates a specific lien his property may
not be removed until the tax is paid. Sup
pose such a practice applied to all the move
able property in the United States subject
10 taxation. Ii is plain it would require an
enormous official force TO execute it, and
would pu, a stop to all internal commerce.
The evil Of this stringent system was so
great as 10 compel a remonstrance both from
the planters and factors The Treasury De
partIaent was duly informed OF the immense
inconvenience occasioned by the mode Of
collecting the cotton tax. IL replied that
The cotton districts could not be so rear
ranged as to include the cotton ports within
the cotton districts lie had no power 10
take cotton ont Of the catalogue Of taxables
and assign Il 10 a particular district
The continued remonstranccs and the
demonstrated Inconvenience have, however,
induced the Treasury to so far modify its
;calous regulations as 10 allow the cotton 90
ge moved 70 market, provided the planter
will give bond, with sufficient sureties, cen
ditioned for the payment TO the collector at
tbe point of delivery Of the tax upon all per-
mitted cotton. The collection Of this tax Is
dnlv secured by assigning 20 Federal officers
tbe duty Of weighing marking and granting
certificates in duplicate. We are free TO say
that while the Inconvenience and expense Of
prcpaying the tax ON plantation, or In the
collection district where il was grown, was
very great. the expense, embarrassment and
complications by which it snow surrounded
NAV prove even more gricyous.
The fact that the Southern staples Of cot
ton and tobacco are subject TO an exclusive
tax. the one at home and the other in for
eigp co,ntries-wil tend 10 discourage their
nroduction. The provision Of the cotton
lax law which allows a drawback or the tax
upon manufactured cottons exported will,
we hope, suggest 70 the SoGthernPlanter the
adyantaee OF putting his cotton through the
mills before exporting il. We appeal TO the
sense Of interest, and the desire of restora-
tion which prevails among the rejecting
Deople al the North, 10 reconsider aud re-
,,esi This exclusive tax. The restored ami
les the voluntary exchange Of ali southern
,.lnes for Northern manufactures or impor-
,stion. would be worth, In our opinion, much
more dhan the millions wrung from pow
a-lass and empOyerished people