The sun. [volume] (New York [N.Y.]) 1833-1916, 1870-06-06
The Income Taxa Democratic Statesman
Deuoances it-speech oI ths Hsa. Clark
son N. Potter.

ffou ne Globe, June3.
Mr.. Speaker, my distinguished colleague from
the Oreins district oontended upon Yesterday with
a aud feeling that did nonor alike to his Judg-
ment aud his sense Of right, that Congress was
re5nartins any income tx. In this viev entirely
agree with him. The act then passed declared in
terms that the Ict ahoud not continue beyond 1870
and the amendment propose is in accor,lauuc with
this pledge, Tho House WAS reminded by the emf
nent Chairman OF the Committee OF WAYS aud Means
that es.oppels are odious aud not 10 be favored.
But, sir, this IL true only OF technical estoppels
true only when IL is sought by technical ohjec-
tons TO estop and defeat su5sIstinc rights. Rsiop-
pcls In pals arising from the equity and Justice or
the ease. are not only rot odious, bat are upon
every Principle OF ri ht they ought TO be- alike re
ceyed and favored by every tribunal In which justice
IL regarded
Ii i indeed true, sir. that one Congress has no
legal power to limit the legislation OF a succeeding
Congress. Bu. the qucs ion IL not question OF
naked power. Congress has indeed the power to
commit any wrong within the scope Of its
authority. But it has no such right; And
when one Congress las given pledges to
the PEOPLE that certain legislation should not be
continued, and the people have relied on those
pledges and submitted TO the Government on the
nlth OF these pledges, succeeding Congress Ia as
much bound 10 carry ont uesc pledges ,s II directly
not be redeemed because tho continuance OF this
iucome tax l. for tie benefit Of the couuiry. Sir,
utterly deny tuat ills income I u for the benefit Of
trc country No tax 80 unequal, so unjust, 80 or
Ircssyo, 80 inquitcus 50 hated ana dcmor.liAng as
this taN w. can be Tor TIE good OF TIE peoples not
even II 1t did raise The most OF the revenue,
But, sir, after all TINT has been SAID, upon what
WHY, sir, only upon the grounds that y - direct
tax won the returns Of capital and that II ins upon
the rio" and is escared BY ;he poor bui that II Is
just upon the returns OF capital Is, rs tho gentle
nan from Massachusetts declared, erroneous. II Is
a tag upon energy rather than upon capital And,
fray, by what principle " sound legislation should
skin and ICY and diligence be taxed to the ex.
cluson ofslpth and idlehess and dissipation Which
OF two mechanics is The better ctizor the one Who
labors diligently lives steadily, aud Ly III own en-.
crcy swes pie earrings above the taxable amount OF
Sl,tN0 or he NL0, satisfied with bare subsistence,
spends half MS time in idung aud never swols lis
earnings to Nc taxable miti And yet BY this bill
the man OF diligence and thin Is 10 be taxed Tor
tsse qualities, willie the idler ESCAPES,
Nay, sir 50 far as 1t affects earuiugs this tax Ia
direct Involvement TO eNory man to stop his gains
short Of the taxable limit. II il true toe bill does
INDEED tex COZ i!s and tax IL more heavily In the
hands of the rich than The poor II that We're within
the constitutional power OF Congress, AMI II tue o.
were 50 levied az proPer'y to edeS that result,
should not object; but hi, tax, In addition to being
unequal and unjust, aud discriminating against thri
md energy, IL alONe all d"nogallzng. Estea Of a
single tax upon interest moneys, dividends coupons,
and other gains including te h terest un Goyernme
bonds, which might be collected without inspection,
nqnssiton. or return We haNo this annoying, COM
pcated, odiOus system OF q return ON oath; 70
complicated tuGt a conscientious and careful man
canroI make il without degrcs OF labor and con.
skeFatou and distress that II Ia itSeli burden.
and arranged that II falls hardest upon men lust
a. they are honest aud honorable and careful, and
is escaped just In proportion Ms they are careless and
pTcyar'cltng and perjurod system that operates
as a tax OF tie conseiences OF those that Fave in.
comes rather than as tax on Incomes themselves
law. And yet the gentleman from Michigan or
Balm asks us whether We will excuse the rich from
paying taxes altogether, because they will commit
perjury to escape taxation.
ENoN Mr., Speaker; We should not permit any mat
to escape the Just burdens of taxation. But sarel,
We ought TO 30 frame our laws not to invite Il
| nlsldc1ton and fraud. II Was long aRo declared
that offences must needs come but woe to him b.,
whom they come. Bui offences come, sir, not merriS
| by lin who breaks the laws, but by those who IN
wife, who tempt, and who facilitate him TO break II
surely, cir II becomes Legislators to frame laws I,
encourage truth and honesty ruuer than to put then
~ DISADVANTAGE. We taik aboutth This being the Des
| Government the world ever saw, and vet MI tn,
| land with great corporations without conscience, o.
soul fear Of pnnis hmeIt for wrunT TO corrupt
! hemoralize whom they cannot otherwise control
We give facility for every form OF speculation, extra
| yagance, and stock gambling, III our cities ar
| filled with tho young Who flock there to join Il
| the ventures Of the hour, hoping to gather whct
| they had not toed; end then we tax the cor
| sciences Of men, oheI premiums Tor dishonesty, an
hod out test oaths to he the cover OF fraud, and We
| boast OF wise COVER nment aud sound LEGISLATION
| No Mr., Speaker, let Us tax cauitaas We will let y
tax the rich, We may, but let w. at least take Of
| the tax on lie conscience Of men, aud leave To
| law such that the dishonest, the false, and III
fraudulent shall possess no advantage and escape n
| penalties imposed upon Tive conscientious aud III
lust