New-York tribune., 1868-04-09

place amid huLZas only equaieu thOsc
the fall of Waterloo" tAlisonJ - -.
There is a deep rooted and general sentiment In En-
gland against an income tax except 10 us for v eiayns
ts expenses On one point there "a no "a et
ion whatever that country, and that tat oet
tax When Sir Robert Peel brought forward MS ph & o
income tax in 1si2 he SAID "Induecf taNatloh ns
plan is this, TO levy an income tax Sc e. parllaneMn Ut
airy Debates" lv 42s; Ann. Reg, 1872 ~, ~ anu
perate measure income such circumstance is
nothing less than to proclaim TO the world that your re-
sources exhausted that indirect taxation hs
" Ann. Reg, ls42, II, 79,l
tax-and there few which have eheitcd more elO-
demonstrating over more than half century. IN
and Casereagh and Madocks, and Terey, and Barring.
and Brougham, aud Peel and Russell have participated
by all these British statesmen has the income tax been
always spoken OF as q direct tax.
Thus that the lawyers and statesmen OF France
and England agree with the political economists that an
Our next inquiry Is whether the trainers OF the Const
when they employed IL in that instrument and what they
understood ITS meaning To be- There is good reason TO
inteEen body Of men. Among them were scholars ana
lawyers and statesmen They met together to make
revolution which had its very origin In unjust taxation
In the Declaration Of Independence they had made TINS
nst{y them in fbe onSions Of mankind for renonncng
allegiance TO the mother country II there was any SUB
ect taxes 1t occupied much time and attention In the
Convention The provisions Of the Constitution are df
They deliberately considered, carefully worded and
fully debated The phraseolOgy was changed and
amended from the original draft before their adoption
These provisions regarded by all the States as OF the
greatest Importance and it was apprehended and be,
depend the ratification OF the Constitution by the States
and the efficiency and perpeuty OF the Union about 10
be formed Nay more the confederation Of the states,
formed under the old articles of 77s at that very
time crumbng and falling TO pieces from the want OF the
proper adjustment Of exactly this power OF direct TAXA
tion.
THE CORNER STONE OF the CONSTITUTION. a.
10 is eIdggerdtiOn 10 say that UiS is The fodd0n he
stone 0fhe Constitution The present Constitution
originated from the supreme necessity which had been
experienced under the old Confederation OF the power
taxation in the General Government. An experiment OF
nine years had proved that without this the Government
could not go on In the emphatic words OF MI Madison,
abroad at home it had lost all confidence and credit"
The old Confederation depended for revenue upon re-
QUESTIONS the several states with which the states
might comply not they chose, and with which they
generally did choose not TO comply either promptly or
fully II at ALL This was the radical inhrmty Of the Con
federation James Madison reported the debates OK the
Convention which framed the Constitution and IN his III
PRODUCTION TO those debates Mr.. Madison says:
The radical Dsrmy the articles Of Confederation The depend
Of Congress the voluntary and ma.aeOa companss Win Is
Oe particular interests and convenience and d''u''us the e0u
10 was TO cure this radical inirnty that the present
Constitution projected and formed. Ibid, H. l3l
other great improvements 1t is true. ON the articles oi
were made in the Constitution when IL
TO be formed; but the most important OF All was In
most among the progcnitOrs Of the Constitution who
drafted the address the states inviting them to send
wge!e thus y Ihs teegGhst; ,,o,o,.a
the Union. (P 2s g. lismlon ediionl
The necessity Of comforting tbs authority upon Ine
General Government had become obvious YET there was
10 power which the people were more determined 10
guard that IL could never be arbitrarily exercised vi
all political questions. there was none 10 which ihey hsa
taken deeper interest IL was the right which they
priced most highly The whole power OF Great britain
mad been humbled the dust ia an unsuccessful attempt
was the costly and precious fruit OF the Revolution The
graves Of who had fallen IN its defense were then
received IL healed still visible and not forgotten
Washington who presided over tne S 'Gn,on Sh STn
glory in the begun for the maintenance OF that right
The States naturally watched with scrntzng jealousy
the terms in which aud the extent 10 which all authority
which had been preserved at such cost was conferred
upon the General Governments and the history OF the
times iustihes the remark that not Of them wOnld
have given its 10 the grant had not been accom-
panied by the condition that no direct tax should be ad
except proportion 10 the ccnsuS Livery assurance was
given by the advocates and supporters OF the COnsu
on that this provision could LOT by any possibility ever
II evident from what has been said that the trainers
Of the Constitution attached the greatest Importance to
adopted understandngy. What, tcn did the trainers
OF the Constitution mean by direct taAesi III ereierlor
an answer to the declarations Of the very men them
selves and to the contemporaueous history, shall
have adhered to the rule OF law which requires the best
evidence Of which the admits. by such evidence
expect TO show that the trainers Of the Constitution con
FIsf: tax on Land 10 be a direct tax.
SecOid general assessment ON property tOOea adreSt
tax
tntn expect 10 tSldDllrH uy ht'siOH'i 'h"t
Thtrd: III a lana be- direct tax or II general
assessment property be direct taN IL Follows as an
unavoidable consequence tnlt the income t ~ dlect
There were two parties IL the Federal Convention dif-
ferug each other principally IN respect TO the eX-
tent the power which ought 10 De conferred on the
General Government II We hnd that the leaders OF these
antagOnistic parties agree perfectly as To the con
sfruction of this provision may not regard this rs
proof which cannot he cOntrOyertedi
The ables most astue most distinguished opponent OF
the constitution in that convention Luther Martin,
delegate from Maryland at that time Attorney General
bar OF fullest and most interesting reports ever
made OF the dongs OF that convention contained In an
address Mr. Martin Ia the Maryland legislature IL is
entitled The genuine information, delivered Ia the Leg
sature OF the state ot Maryland relative 10 the proceed
ings Of the General Convention held at Philadelphia III
1881, by Luther Martin Esq Attorney General 0f Mary
land aud Of the delegates IN the said Convention
part OF this genuine information relates to the eN-
pIanation given by the Committee Of Detail. as 10 was
calcdthat the committee appointed by the conven
ton to draft the consttnton-as to the meaning ol the
provision about taxation. From their explanation,
stated by Mr. Martin appeared that by the word duties
ported excuses in articles of or consumption while
direct taxation either capltauon on their heads
The state OF New York had convention delegate
OF great distineon-A exander Hamilton, one OF me
strong his advocacy of she Constitution as Luther
Martin was in his opposition TO H.
States Dallas l7) Nj. Hamilton appeared for the Gov
ernmen and the of his argument he mentioned
taxes which to he considered direct taxes cap
taton taxes land and buildings and general as
sessnent tsee hIs brief in the case referred to-
Thus we see thcss TWO great IhWJeIs-tdueIc VI
the opposing parties-concurrng In their construction
OF this provision OF the Constitution and In the opinion
that assessment on property Is direct taxation.
NV notes on the carriage case which accompany this
argument, contain ample aud convincing evidence
that those who framed aud those who adopted
the Constitution understood that direct taxes might he
levied upon personal property well IA upon real estate
That there be distinction, III point or law, be-
tween property. OF any kind and tax upon the
income of the property will fully appear further on
In this argument Among tho greatest men aud the
abest constitutional lawyers IN the early history o the
Government stood Samuel Dexter OF Massachusetts,.
Here his portrait drawn by the master hand oil Daniel
Webster:
He lawyer spa be also .ste,BsD lie bad studied The
he hd public hat he bt defend ~ be had
examined II. principles that he might maintain them More man al
attached 1enersl
His feelings and opons
all question Of constitutional law too sa Of
subjects which b suited bis talents and eTHinS
tsehsy and ursrd by artificial rule such question