The Columbia herald. [volume] (Columbia, Tenn.) 1850-1873, 1871-06-23
The Cotton Tax.

At time when the South was over
run by hostile armies-wheu the
Southern States were denied represen-
tation in COngress-the Congress Of
the United States, legislating "Outside
Of the Constitution" levied a special
tax on cotton, leaving untaxed the
products Of Northern and Western
States, worth ten fold more. The
people of the South were made to bear
this unequal, oppressive and unjust
burden, and at the same time share
equally with the other taxes levied.
No unprejudiced mind can read the
mastery and convincing arguments
before the partizian Supreme Court
chosen by Mr.. GRANT, at least suf-
ticient number Of partizans were chos-
en- by him to control the action Of the
COurt-the highest tribunal Of the
land and doubt the unconstitutional
ity Of this act CURTIS, and EvARTs,
and PIKE, and HUGHES, and TOPP,
discussed this question ably, exhaust
ing argument and monstrating its
gross injustice and grosser uncoDstitu-
tiOnality so powerfully and so clearly
rs TO even divide equally a tribunal
that had been packed to decide this
and similar questions arising from the
results of the war. In this case it was
shown that the Constitution makes
all taxation direct or indirect;
and prescribes that direct taxa
ton shall he in proportion to the
population or representation Of the
several States; that indirect taxation
shall ''be uniform throughout the
United States" If this cotton tax be
a direct tax, an inspection of the acts
Of Congress levying the same will
show that no attention whatever WAS
paid to population, and that they are
utilities on their face. II it be an indi-
rect tax it must "be uniform through
out the United States" Can tax lie
uniform throughout the United States
when the plant or staple upon which
it was levied, only grew in eleven of
the thirty-five States? Again, the Con-
stitution prescribes that "no tax or
duty shall be levied on articles ex-
ported from any State" By inspect
ing the reports emanating from the
Treasurer and other officials of the
Government, it will he seen that cot
ton from the beginning of this centu-
ry was classed as an article OF export;
and that from 1870 to 1870, period of
half century, it constituted over one
half of all the domestic exports from
the United States. How could
honest difference 90 opinion exist
among Ld"ycrs, in 50 clear case.
But a returning sense Of right and
justice Of the people, promises to cor
rect this great wrong, and the time can
not he distant when it will he done.
Already we see the able and distin-
guished Governor of Mississippi, a
man who has the moral courage and
Independent manliness under all cir
Cumstances to do what he believes his
duty, fearless of consequences, send
ing message to the Legislature OF
his State, in which he pronOunccs the
tax unequal and unjust and says bold
~ that it originated in the bad feelings
and resentments growing out 81 the
war; that now, as such aspcrities
have had time to subside, sen,e of
justice should prompt those who pass
ed these acts to refund the money
wrOngfully extOrted and for the ac-
complishment of that object he re-
commends that an appeal be made to
Congress, which the Legislature
promptly followed up by strong reso-
Iutions to the same effect. Governor
ALCoRN is the first Of Southern Gov
ernors who has exhibited the courage