The Daily state journal. [volume] (Alexandria, Va.) 1868-1874, 1871-12-27

lions afa this nature, ono. naturally seeks
reason for an unequal tax, other than an
exercise OF arbitrary power. Unequal and
arbitrary TO a great extent, as all internal
taxation must be under the provisions of
the constitution, the mind sllrinks at the
idea OF selecting for perpetuation those few
special taxes, the most despotic, exccp-
tional, and extraordinary of all.
The tax on whiskey has ranged from one
thousand per cent. to three hundred per
cent. In addition to this other taxes and
charges are imposed on the business. The
taxes on tobacco and beer arc less cnor-
nous, but on the same exceptional plan.
Ii these taxes were intended for penalty
on production or usefof' the articles, to OPP
crate as sumptuary or police regulations,
the idea would be at least Ineligible. s.But
for sumptuary or police purposes the
subject would be exclusively within the iu-
risdiction Of the States, and Congress could
not reach it. The Ku-Klux bill has been
supposed to go far in lneddling with State
affairs; but it only NEEDLES to prevent or
redress violations of laws of Congress. or
the Federal constitution. It's friends claim
ed no right to 70 further, and its
enemies, with all their representations,
did not iinpute 70 it an aggression upon State
rights greater than those taxes would be,
considered in the light of sumptuary or
police regulations. In any other light they
are taxes for revenue, levied upon selected
branches of business, parts Of the lcgiti-
mate producing power Of the country. & OF
the whole aggregate receipts from internal
revenue, during the first eight months of
the fiscal year, ending June Both, 1871,
amounting to a little less than one hundred
millions, over eighty millions had been de.
rived from spirits, 'ferrnented liquors and
tobacco. That is to say, these three
articles pay more than four dollars Of every
five which are paid into the Federal Trea-
sury for internal revenue. The late Com
missioner of. Internal Revenue estimated
that, exclusive of stamps, the estates of
New York, Ohio, Illinois, Pennsylvania
and Kentucky, being the largest producers
and manufacturers of tobacco and whisky, ]
contribute sixty-thrce per cent. Of the entire
seceipts.o .,i,rsA < 4.... ss. ae a. si,s.
The constitutional provision requiring
taxes of this general character 70 be uni
form throughout the United States" has
been referred to. What would be thought
of a law proposing TO raise a large share
of the entire internal revenue from cotton.
and sugar, the products of the Gulf States,
or from certain classes of manufacture car
ricd on chiefly in New England, or even
from flour and pork ? 4,t
1t is not the purpose. in.speaking of con-
stitutional provisions, to argue that these
taxes are Illegal, but to call attention to
their extreme and unequal operation as to
different branches oflb,lsiness and different
parts of the country. .t.....,,...
There are other effects from these excep-
tional taxes, such as iii one form or another
are apt to spring from gross violations of
equity in the exercise of the taxing power.
The cost of production of the article is so
small In relation to. the tax imposed, that a
more violent temptation to fraud could
scarcely be invented 30 act upon producers,
revenue, officers, and others. There has,
consequently, during the entire period OF
the existence of these exceptional taxes,
prevailed legends and rumors injurious to
public morals, disadyantageous to govern
ment, and uniavorable to the adniinistra-
ton of Justice. Federal courts have been
crowded with whiskey and tobacco cases
to an extent which prevented attention to
otiler business. Throughout this part of
the country, these branches Of production
were prominent. In. character 4. they
| ranked with other manufacturing and mer-
camille business. They were represented
by men Aof capacity, standing wealth.
Where are they now? Some saw the dangers
clearly enough to abandon their business
and save themselves. Others struggled
with the chances as they occurred. A few
have, thus far, passed the ordeal unhurt-
only a few! OF the men of my acquaint-
ance who keptup the business ofimanufac-
turing and selling these articles, or who
have acted as revenue Officers i'll high or
low stations, having connection with these,
| or who have acted as district attorneys or
assistants, marshals or assistants, or as ait
torneys of persons defending against those
taxes, | can count upon the fingers OF one
hand, and have fingers to spare, all who
have escaped dishonoring rmnors and sus-
picions. / am far from intimating or be-
heying that these rumors or suspicious
were always well founded. | speak OF
i them as suspicious and rumors only
1 Where legends Of a successful fraud and
| rumors Of Official infidelty prevail and are
currently believed, the effect upon public
morals is nearly as bad as if they were true.
Blight having fallen upon the sources from
| which these taxes were paid IAN extensive Or
ganizatidn Of tistilers, under Il sort OF COR
porate head, has, at length, been formed to
| secure the regular payment OF taxes and
guard against the more serious disasters
occasioned by them. Consider the cnor-
nifty of tax which becomes the leading
| feature Of Che business on which is LEVIED
| and compes men to form associations to
| protect themselyes-not from the tax, but
from the frauds and calamitiaS incident &c