Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1871-01-27
CONGRESSIONAL
SENATE.

! SENATE.
! Most Of the Senate business was uD-
! interesting. The bill for pensions OF
! soldiers and sailors passed third read
| ing, and goes, to the President, an
amendment to add on five millions TO
it having been rejected.
INCOME TAX.
At half-past one O'Clock the Senate
| resumed the consideration of the bill
repeating the income tax of December
81, 1870, when Mr.. Buckingham spoke
OF the practical defects of the law
and the failure to enfOTe it. The con-
| sequence is the neglect of the asses
! sOr5 to impose and collect penalties
for neglect and refusal of the party to
make returns. For these and other
reasons enumerated, he would vote
| for its repeal.
Mr.. johnson regarded the internal
revenue system, in the main, as the
/ cause of the present business prOstra-
ton. To show the mOnstrOus inc
quality Of the tax, he compared the
poverty Of Virginia, for years the
theater of war, with the wealth Of
Massachusetts, which, during the war,
enjoyed the benefits Of war contracts.
He commented on the fact that, aC-
cOrdiBg to the estimates of receipts of
the Commissioner of Internal Reve.
nue. for the current fiscal year, Vir-
ginia would pay into the United
States Treasury So, go, 600 more than
Massachusetts. If the necessity for
additional revenue should actually
arise, the required sum could be ap-
pOrtiOned equitably among the States
and raised by the ordinary tax collect
ing machinery Of the Treasury.
Mr.. Morrill,, of Vermont, in refer
ring to a statement of the Secretary
of the Treasury, that the revenue
from the income tax was indiSpen-
sable as a means of meeting the cur
rent expenditures, said he would re-
gard the repeal as an expression by
the Senate and a want of confidence
in the Secretary. The effect Of such
legislation, under like circumstances,
in England would cause the ministry
to retire at once.
At quarter past three Mr.. Harlan
moved Joint executive session.
Mr.. Scott appealed to the Senate to
dispose Of the income tax quick, and
make the vote on Mr.. Harlan's motion
a test of the Senate in the pending
bill.
Mr.. Harlan's motion was then re-
jected, yeas, 26; nays, %.
The pending bill was then resumed
and Mr.. COrbett suggested that if the
tax was decided unconstitutional by
the Supreme Court, it could not be re-
imposed by Congress IN any subse-
quent public emergency. An imme-
diate repeal should be polite, super
ceding Mr.. JOhnston's substitute for
abOlishing the internal revenue sys-
tenn, except as to the issue for the sale /
of stamps on writings, and cOnstitut-
ing the pOstmasters agents for the
sale of stamps.
Mr.. Howell said that the mass of |
the people of the country asked for its
repeal, and urged that the Outcry in |
its behalf was dictated by selfish con- |
Mr.. Thurman favored a reduction |
of taxes and would vote for a repeal, |
but did not favor the entire abolition |
Of the revenue system, as that would /
likely be the means Of perpetuating |
more onerous system In the present |
tariff laws.
Mr.. JOhnson's substitute was re-
jected.
Mr.. Warner thought Congress could |
not safely proceed further in reducing
taxes. He could not vote to repeal a 4
special tax bearing on the rich, while /
the taxes on the necessaries Of life, !
that were out Of the pockets Of the /
poor, remained.
After further discussion, the Senate
bill passed; yeas 26, nays %,
THE VOTE
was as follows:
Yeas-Anthony, Bayard, Bucking-
ham, Cameron, Carpenter, Casserly,
Cole, COnkling, Corbett, FentOn, Flan-
agan, Fowler. Hamilton of Missouri,
Hamilton Of Texas, Mcdonald, Os-
borne, POmerOy, Rice, Scott, Stewart,
Sumner, Thurman, Trum-
bull, Nickers and Yates-tWenty-six.
Nays-Abbott, Blair, Boreman,
BrOwnlOW, Cragin, Haniin, Harlan,
Howe, Howell, Johnston,
Morrill, Of Vermont, Patterson, Pratt,
Sawyer, Sherman, Spinner,
SpTague, Stearns, Upton, Warner,
Wiley, Williams and WilsOn-twen-
ty-hve.
McCreery, Nye and Robertson, who
favor repeal, paired OF with Morton,
Edmunds and Poole, who are absent
and opposed to repeal.
The following is the text Of the bill