The south-western. [volume] (Shreveport, La.) 1852-1870, 1870-01-05
The Cotton Tag.

The legality of this tax, most of our readers are
aware, has been argued before the Supreme Court by
the ablest counsel in the land, and the South now
awaits its decision with more than interest
So far the South is concerned it is the most impor
tant suit ever submitted to the Supreme Court, and
one upon which its future fate depends The prnci-
pie established that it is lawful to tax without
representation and uniformity then there is more
showing for that section of country which labors
under the ban of being in the minority.
We refer briefly to the case now before the Supreme
Court, we find it calculated in late number of the
New Orleans Bulletin. The case is that of harrington
rs Saunders which involves the constitutionaty of
the cotton tax: "An organisation formed at Mem
pills. Tennessee, represented by Robertson Topp, Sam
uel Tate and VIM. NJ harrington, executive committe
purchased in the State of Tennessee in the name of
VIM. N. harrington, l4S bales of cotton, which had
grown in the State of Mississippi The right to ship
the same to another State towit Louisiana free from
taxation, was claimed by the purchaser This right
being sdened by Rolfe S. Saunders the Collector of
Internal Revenue located Memphis the tax of three
cents per pound, amounting to about $2O64 was paid
by Harrington under protest. and the cotton shipped
by him in the summer OF 1867 to Messrs. S. O. & 7. A.
Nelson Co., of this city. As the object in view was
to make this suit the consgnees declined to sell
here, but procured freight foreign vessel and
consigned the cotton to a Liverpool house for sale
account of owner. Harrington then instituted suit
against Saunders in the District Court of the United
States for the Western District OF Tennessee claiming
the right to recover and get back the money which,
| roiIor Rod boo- 49,
shape of tax or duty. The Government made itself
party to the suit by defending Saunders through its
District Attorney. Judgment was rendered against
Harrington after the attorneys each side had agreed
upon statement of facts containing the points at
issue, to be decided by the Supreme Court Hence it
was appealed to Washington for final hearing.
| {" 1t contended by counsel that the tax
direct one and not laid in conformity to the rules of
apportonment provided in Article the First of the
| Constitution that it was ax without representation ;
that it did not come within the rules of uniformity as
prescribed by the Constitution that if regarded in the
| light of export tax duty, it prohibited by
the Sth Article of the Constitution that if placed on
the footing of special or exclusive tax, without ap-
poronment uniformity, there was no clause found
in the Constitution to warrant it and finally, that the
taxing power of the Legislative branch of the Gov
erument did not confer the right to levy taxes the
raw productions of the earth in one section of the
Union whilst the productions of other sections
found exempt Hence it contended by counsel
for appellant that the act of Congress authorising the
collection of such tax unconstitutional"
Although the sum involved in the case is but little
over $4,000, the total amount to be effected by the
decision is estimated light at twenty millions of
dollars. 1t does not follow, however, even if the IN
constutonality of the tax be affirmed by the court
that this entire will be once refunded Proba-
bly, only the moneys will be promptly refunded where
the parties made regular protest and appeal as re-
qured by law. 1t is conjectured that this has been
done in comparatively few cases; but if the decision
be to the tax it will follow that all this money
has been wrongfully TAKEN and it will be the duty OF
Congress to provide for its repayment. Some mem
bers say this will be done In the debate on the re-
peal of the tax it conceded that the tax was only
defensble measure.
law firm in this place, at the time of the collection
of this tax endeavored get the planters to organise
an opposition to it, but usual there no concert
OF action among the people and the whole matter
went by default.