The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1868-04-09

the form OF governments; she submits TO
many kinds Of oppression; but to this one species
ortyianny she seems fully determined that she viii
never again submit. or course the subject OF income
tax has been largely earnedly and ably dissussea Ia
France and II has invariably been regarded, botn ~
Its Advocates ana opponents, as q direct t4x. ~
treated OF az direct tax in an exhaustive dsGoease
on the subject Of taxation recently delivered oeoe
the French carr les Complies by Count Cas;lpunca,
the distinguished Procureur General, Which - ~
present attracting considerable attention III olhef
countries us weil as his own. ~
Let US next turn to England Her IDEAS OF polltl-
cal economy are derived NANNY itom sn &c sa, n
sources Us our own. laid an income AK as carry
rs 1904 1t speedily aroused the popular displeasure
and when TWO Years later an income neasu TAX was
odous that his carriage was moDbed on his way
home from the House. From Its very enactment It
encountered powerful opposition, which gained
zea and strength enrolling within It's ranks the high
est talent most plendid OratOry OF the country
until tie repeal OF tue in 1916, winch, the his
toiian informs us took place ''amid huzzaS only
equaed by those which greeted the lau OF water
There is deep-rooted and general sentiment in
England against an income tax, except in time OF
war, as Immediately following war, specifically
difference OF opinion whatever in that country, and
mat IS That 1t is direct tax When Sir robert
Peel brought forward hls plan for an income
has reached its limits, and Can no longer
Dc relied on. My plan is this, TO levy an income
tax" &C. ('Parliamentary debates" wi 42S; "Ann
Reg.," 1912, IL, 1877 And Lord john Russell said in
repy:"TO resort 10 the desperate measure OF ill.,
tax in circumstances Is nothing less than
to proclaim to the world that your resources are ex-
haiised that ultlrec taxation has reached It's limits"
&C. parliamentary Debates" lvil. 81, lat; ANN
Kcg.,n 1872, II, ~
In the Parliamentary debates on the subject Of in
come tax-and there are lew which have ELECTED
more Notwithstanding over more tnan half q
century, III which ut different times such men as
Pitt, aud Pulleney, and Castereagh, and Madocks
and Ierney, and Barring, and Brougllanl, and Peel
and Russell nave partcipated--by al these British
statesmen has TIE income lax Iecn always spoken
OF us direct tax.
Thus we see that the lawyers and statesmen of
Fraice and England agree with the political ec0n0-
lhists thai IN income tax IS u direct tax.
our next inquiry Is whether tile trainers OF the
constitution understood the meaning Of the phrase
direct tttG when they employed At IN that instrument
and what they understood It's neaning to be- There
iectly They were an Intelligent body OF men,
Among them were scholars and lawyers and states
men. they were met together 10 make sure tho
foundations OF government resulting from rev0-
luton which had its very origin in un-
| pendcnce they had made this conspicuous among
the reasons which they relied to justify
them III The opinions OF mankind for rcnOuncng al.
egiapce to the mother country. II there was any sub
Ject lich they were bound to understand 1t was
the SUBJECT OF taxes. 1t occupied much time and
aiention III the convention. the provisions or the
constitution different from those OF the Old ar
cles OF confederation They were deliberately con-
sioered, carefully worLed and fully debated The
phraseoosy was changed and amended from the
original draft before their adoption These provisions
were regarded by all the STATES as OF the greatest
Importance and 1t was apprcicndcd and believed
iIas upon their just and correct settlement would
depend the ratification OF tie constitution by the
about to be formed. Nay, more the confederation
OF the States formed under the old articles Of IT'S
was at that very time crumDiing and falling 10 pieces
from the want OF the proper adjustment VI exactly
THIS power OF direct taxation.
THE CORNER STONE OF TIE CONSTITUTION.
IL fsa.o eragJe, axiom TO sag that ts is the Jofdd-
ton, Inc corner stone OF the constitution. The pres
ent constitution originated from the supreme neces
sity which had been experienced under the OLD con-
federation OF the power OF taxation In the general
government. An experiment Oi nine years had
proved that without this the government could not
90 IN the emphatic words OF Mr.. Madison, "the
federal authority ad ceased 10 be respected abroad;
al home iL mad lost all confidence and credit"
The old confederation depended Tor revenue upon
requisitons ON the several states, with which the
States might comply or not, as they chose, and with
which they generally did choose not to comply either
promptly fully II at AL. This the radical In
TRINITY OF the confederation James Madison reported
the debates of the convention which framed the con-
Stitution and In MS INTRODUCTION 10 those DEBATES
Mr.. Madison says-
The radical namity OF the articles Of confederation
Sas compsnce with is stions by So many
communities each consulting or less It's particular In
se she aa os Ssbates
1t was TO cure this radical infrmity that the pres
ent constitution was projected and formed. Ibid,
III, li3 Other great improvements It is true, on
the articles OF confederation were made In the con-
stitntion when II came to be formed; but the most
important OF all ia the regulation Of taxation
Alexander Hamilton, foremost among the prOgcn-
OF the constitution who drafted the address to
the States inviting them TO send delegates to the
convention by wAch IL was formed, wrote thus IN
the FtttesuliSc:-
The power taxation Is the most important of the auhor.
Hanitons edi.onJ - "" ''' '"''"' "
The necessity OF comforting this authority upon the
general government had become Cbvious yet there
was no power which the people were more deter
mined TO guard SO that II could never be arbitrarily
exercised. Of all political questions there was none
In which they nad taken deeper interest. II was
the right which they priced most highly. The whole
power of Greas Britain had been humbed in the
dust III an unsuccessful attempt to wrest 1t from
them. The firm establishment Of this right was the
costly and precious fruit OF the Revolution.
d dssnes We're Of hS sn Te scas IT'S
which many Of the survivors had received,
healed, were still visible aud not forgotten. Wash
ington. VINO presided over the convention which
formed the constitution, lad acquired his imperis
aDc glory IN the war begun for the maintenance OF
that right. The States naturally watched with
scrutniZiny jealousy the terms IN which and the ex-
tent 10 which all authority which had been pre-
serve at such cost was conferred upon the general
governments; and the history Of the times justhcs
the remark that not one OF them would have given
It's assent 10 the grant mad 1t not been accompanied
by the condition that no direct tax should be laid
except proportion TO the census. Every assurance
was p,en by The advocates and supporters OF the
constitution that this provision could not by any
possibility ever he tlOated.
IL Is evident from what has been said that the
trainers OF the constitution attached the greatest
importance 10 the provision respecting direct tax
alton, and that they adopted ~ undcrstandingly.
WHAT then, did the trainers OF the constitution mean
by difeci taxes? II VIC refer for an answer to the
declarations OF the very men themselves, and To the
con, en- Uraneous history, We shall have adhered TO
the rule of law which requires the best evidence OF
which the case ADMITS. by such evidence | expect
TO show that the trainers Of the constitution con-
siderud--
Ffy,st--A tax on land to be a direct tax.
Secoad-A general assessment on property to be
direct tax.
then expect to establish, by legal decisions, that
Thdd--ii a tax ON land be q direct tax, or II q
general assessment on property be o direct tax, II
lUloWs, an unavoidable consequence, tnat the H.
come AK ~ "A direct tax.
Thee we're two parties IN the federal convention
differing from each other principally In respect TO
Tue c2leal OF the power winch ought TO DC con.
ieir GA The general government. ii we tnd that
Inc leaders VI these two antag0nistic parties agree
perfectly to the construction OF this provision may
not regard tubs proof which cannot be contro-
Nered2
The abes. most astute, most distinguished op-
Ioncnt Of the constitution In that convention was
Luther Martin, delegate from Maryland, az That
tine Atton cy General OF the state and Tor many years
tie great iumnaty OF its bar. one OF the fullest and