New-York tribune., 1868-04-09

would escape. What is the extent OF the power
OF Iaying and collecting direct taxesi DOES ot gre %
he Ued Saies all ne resources Of he indirdua Siaesr ."
6 EOt's Debates 25; 2lGl Judge Marshall said IN an,
WH Hey clash trih or irTe each Oerl Unof rhy can
not Congress MAKE niree" disttne lars aud Ipose NE
that all persons oC He society shall pay equally as hey
In addition to the opinions thus clearly expressed by
Ellsworth and Marshall, who held snccessivey the office
Of ChiofJustlce of the Supreme Court OF the United
States VIII cite another name, which must be regarded
second to ns III authority Tor the true
ton Of the Consuton and mat nane Is Games Madi,
OF him Daniel Webstersald In speech delivered In
this city in 1897
ever s.1 h'r sSS ~ the Copit"tor n h Rs pos,
sJe roa designed BY y he tell Having been a.
ioa bs, a. experience Affairs othe Consator certainly
.ga @ & TO No S % NG il1 m o pS tseS as
sgis INTO ~ 9 IT. n t s.,"s ~ f%s 10 slS.Hr and
rug ~ speaking aud writing IN assisting AZ tle 1ds o. % @
ir vcs ws lived ihe Constitution end Win the
rS.ss or s @ iTaf rs , AK Il he csr5oi til Us what
Constitution and Sha who cant Ofs ofDaHisl Webster
Mr. Madison followed John Marshall in the debate and
hss been l that ten men depud this S, and others in
proportion other states viii not be able 70 dd H direct tr 80 ds
tfs t,rce Of ti. ohseaton They perfectly wel
tRe mode Of tItoS that would them from the
law Of The states "a yse % msg KY % se1 dsy rg S VIZ, W
Mouoe yesterday seemed % conceive 4, a saPeass q 9es,q i
dchs The @ 81. r,SS ia Dorm % one
IN qua alu p.il M y ~ ~ yS La n. C, IN n But n hi. De
TS The ee can haze no weight should have general Of
taIe 10 sa they should f IA due degree on ee
member Of ilS ,2a@al' Inf S M ' % p 20 eat l ~, w, stoT5
manner to the public. Ibid, 2J3. 2S4 2sA)
7 most pTr articles irH b a!e IL eaeA Sa " oss artitt
any Should Be dstt V' &c iaa on aHo>r or!1e ibid
Patrick Henry Poi9tedly asked IL. ,.., ,.,.
tlirtrea diserrut Tar lawsi Otid, 1L)
Mr.. Madison, In reply, SAID; ,,
conveniently The people as The State Go'e'smer Dy 'n'a'9 ne
And MIR George Nicholas, also In reply to Mr Henry
S s ,,, .r Il would Rave been uuiver,y objected for
no one O ooald u .tod Wiloa 'HiorHg "e4 '"oo"Vef
Mr. George Mason remarked that
The General Government pocut from liJilg The proportion
any particular state SPECIES Of property they might 'Lha
Mr. Madison replied:
The Constitution Intended 10 introduce equality 10 The
burdens 10 be a on ts eoasstt Ne SS7Ssd TO Rs
iahyery the pnnrPss ey SI Sa' not 5ot pS,SF % % & 'a
t be Of .sL state being sseertalned would
h. rssed b o5emmeu tie most eonrIiea' manner m
ihs people, ohd hos oy he HeH Ye"y o R9ffEE SY V'
Il is cCcnclusvciy ff5Sed BY the althontcs which
have cited that the declarations of The Judges In the
Hylton entirely erroneous Ihey say that lho
idea that different objects may be taxed ia dheient
states is "novel" and that the scheme Is ianciinL II
the idea novel 20 the Judges II mus have been be-
tbes never read the debates on he CONSTITUTION
II theJ had read them they must nave forgotten the
Aud IL, as Judge Patterson thought, the tcheme ~
fancifu" It must be- admitted mat IL was thc lahGi9
scheme % such lnen as CnlefJlstce LlsWoilh' .Msi
Justice Marshall Edmund Randolph, ana James dadl
II the provision in the Constitution that direct taxes
shall lac appoioncd among the several states according
10 thtF trSit'tlNo hlip'lS' r 10 ~, y as 80
judges ~ Ia, carriage S,'' only ,lat 90 t
land should be appOroned then IL - a
parent from extracts which have made from their
Speeches that Oliver Ellsworth, Edmund Randolph,
James Madison John Ma shall George Nicholas. George
Mason and Patrick Henry did not understand the true
meaning of tire Constitution, that they did not truly
explain rs meaning at the time II was Trained una
adopted II he Judges IN their dcd IN the Hyton case
were right all these must have been wrong; and
these men we're right In their understanding Of the Con
sututon then clearly the Judges IN their dica were
wrong The practice Of Congress ~ levyt1g direct taxes
has been opposed 10 the doctrines OF the Judges IN TIE
April g. 1880 the House Of Representatives adopted
resolution directing The Secretary OF the Treasury 70
repcr plan for laying AID collecting direct taxes, by
appOrtiouiucnt among tho several states aeferaby 20
the rule prescribed by lie constitution. daapng e fs
h. Iryos Cgble In egeI Am state Papers v Iiij And
species Of personal property then ehlSuhg IN Only
part OF the States
u may be said further that while the decision In the
particular 81 Hyon eau be sustained on sound pm,
cipes yet tax carriages i necessarily and In all
cases an Indirect tax Judge Chase argues that all taxes
on expenses indirect taxes. and that tax on ear
ragcs o this Kind But II j. not true that az tats on
expenses are Indirect Many OF them are but not
all And It Is because they arr taxes or expenses
that they Indirect tax Is Indirect when i levied
that the person who pays can charge over "a some
else This Is the case with many taxes on cApendl-
tnres but by with all Take. for example, the
article OF soap. suppose the GoNctnmeht puts TAX oi
one shilling on every bar OF soap The U,dii manu-.
slight addition to the groccr; the grocer chargrs it
also probably with % slight nddton 10 thc consumer.
Now oycry hOusekoper IN the country understanjs AT
once that this tax ultimately paid BY the consumer
As levied the soap I'm the hands OF the manufActufcr
for sale II Is consequently indirect lie, In reality ~
merely made a collector Tor the Government or 80 much
OF It's revenue But suppose hOusekeeper manufactures
HIS own soap, many people IN the country 90. The
Government COmpels him 10 pay TAX ot shllng on
every bar; that direct tax He cannot charge toNer
10 ANYBODY tax carriages when imposed on earn.
ages In the hands Of tho manufacturer for sale indi
rect because the manufacturer charges u lmnediate
over Ia the purchaser tax carriages In the hands OF
stage coach proprietor common carrier OF PaSasDgcs
for hre-is Indirect because the taxpayer charges
dltion 10 their iare. But II person who keeps
a carriage exclusively for his own use Ia com
PEELED to pay n, the tax Is direct; just as
direct AZ n IL tax the horses which hhul The
carriage ON the grain which the hOrses eat or OH the
land hich the raises the grain Tor MS horses
suppose IL IN this point OF view that John stuart
Mli declares a tax carriages TO Dc direct tax lie
saws Most taxes expenditure direct being iu-
posed not the producer seller Of an article but I'M
lnediately on the consumer. The WinGOW tax ls u
direct tax on expenditure, are taxes on horses nnu
carriages" tPOlitca Economy, vol H., Y. S1l) Ana
James Madison regarded the carriage tax Of 1924 as tend
ing toward Of the Constitution aud the es
tablshmeut OF "a mOuarchca government a Elliot, 51O)
great part Judge Chase's remarks on the Hyltoh
case are eyeled against the system OF opporonng any
direct tax aud consequently against the theory ana
spirit a. well IA the letter ~ the Constitution. 1he
Judge subsequently impeached 49, - -
Hoffman Hous> Neir- York March, 1868.