New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1872-03-01

the government of the United States on
raw cotton, during the years 1865, 1866.
1867 and 1868.
WHEREAS, Large sums OF money have
been collected by the United States as a tax
on raw cotton since the close OF the late
civil war, under the provisions of the in
ternal revenue laws OF the United States;
and
Whereas, After two solemn arguments,
the Judges of the Supreme Court of the
United States were equally divided in
opinion as to the validity OF said taxes and
the constitutionality OF the laws under
which they were collected: and
Whereas, The same were unequal and un-
lust In their operation, and have been re-
pealed so far as regards said cotton tax;
and
Whereas, Said tax laws, in their practical
operation, have not had the effect contem-
plated when they were enacted, OF lmpOs-
ing a burden upon the consumers, but said
taxes have fallen exclusively on producers
who, while paying this especial tax on cot
ton, and which. at that time, were espe
cially burdensOme, have, in common with
citizens of the several States, paid their
due proportion of all other taxes; and
Whereas, No other raw agricultural pro-
duct of any of the States has ever been 80
taxed, even during war; therefore,
y
Representatives of the United States of
America in Congress assembled, That res
titutiOn shall be made of all moneys col
lected as taxes under and by virtue of the
several acts of Congress, and regulations
pursuant thereto. imposing tax OF raw
cotton, after the proclamatioDs of the Presi-
dent of the United States removing all re-
strictions from trade throughout the sew
eral States of the United States, dated June
thirteenth and twenty fourth, ammo Domini
eighteen hundred and sixty-tive; and the
the said restitution shall be made as herein
after provided.
Sec. 2. That a commission shall be ap-
pointed by the President, by and with the
advice and consent of the Senate, to consist
of three discreet and competent persons,
who shall have power to examine. hear and
determine all claims and applications, under
the provisions of this act, and, when found
just and correct, to direct the payment of
the same to the person or persons legally
entitled thereto, their executors, admins
traitors or assigns.
SEC. g. That said commission shall hold
its sessions in the city of Washing gton;
shall continue in Office for the term of
two years from the date of their commits
sion; shall sit upon its own adjournments;
and majority of the members shall con-
stitute quorum for the transaction of
business. Before entering on their duties
SAID commissioners shall take and subscribe
an oath to support the constitution of the
United States and faithfully to perform the
duties prescribed by this act. In case Of
vacancy by death, resignation, or other
wise, the President shall appoint some dis
Greet and competent person to fill the
same.
Sec. 4. That said commission shall have
power to make and publish rules of evi-
AZ Of lin fnr
ernment and transaction of business and
the adjudication of cases before it, and
shall have power to call on any department
Of the government or any subordinate
officer of the same for information, for copies
of books, papers, and other proofs in their
custody or under their control, or for any
books, papers, or proofs remaining In or
under the control of former or present
officers of the government containing entries
concerning said taxes with the names of
parties paying said taxes, and the amount
or amounts paid. When original revenue
collectors receipts tor tax moneys and col
lecrors' books cannot be produced, nor
copies of the same certified under the rules
of the board be had, or said books or vouch-
ers fail to show the payment of the tax
claimed, the commissioners may satisfy
themselves of the validity of the claim or
claims submitted by the testimony OF wit
and regulations as they may adOpr: but
when the originals or copies of the same,
certified under their rules are produced they
shall be deemed conclusive.
SEC. ). That said commissioners shall
designate one of their number to act as
chairman, and his signature shall be the at
testation OF all process, proceedings and
copies; and said comm isSion shall have
power to summon witnesses, and to enforce
hnIp on ovt of t1,a Tpifn fnH
States, through the United States marshals
or bailitfs specially appointed by the com
mission to discharge such duties, and to is
sue subpenas duces tecum, and Wrlts OF at
tachment, to compel the production of any
books, papers, vouchers, or other dOcu-
mentary or written evidence pertaining to
the payment or collection OF said tax which
may be in the possession of any public
officer or other person: and any person who
shall refuse to obey any legal subpoena. at
tachment. order or summons issuing
from said commission shall be subject
to such pains and penalties as
the circuit and district courts of
the United States may intlict in cases Of
similar contempt. And it is hereby declared
that all books, papers, vouchers (private
receipts excepted), and other documents
pertaining to the collection of said cotton
tax heretofore, now or hereafter in the
hands of public officers or ether persons
are the property of the government of the
United States, and are hereby made sub
ject to the order or control of the commits
sion named in this act; and any person
who shall wantonly or malIciously secrete.
detace, erase, mutllate or destroy any book,
paper voucher, receipt or other official eyi-
dence of the payment or collection of said
tax or anv part thereof shall be deemed
guilty of felony, and, ON conviction in any
court of competent jurisdiction, shall be
imprisoned for not less than one year nor
more than three years.
SEC. g. That whenever i'll their discretion
it may be deemed expedient. said commits
sion may require the testimony by commits
sion of all or any persons competent to
testify in the circuit courts of the United
States; and when in the judgment of said
commission it is necessary they are hereby
clothed with power to send for persons and
papers.
SEC 7. That il shall be the duty of the
Secretary of the Treasury to cause bonds
of the United States to be prepared, IN
sums of five hundred dollars each and one
thousand dollars each payable at the
Treasury OF the United States, to bearer,
at the end of forty years from date, IN
gold, bearing interest at the rate Of four
and One-half per centnm per annum, paya-
bic semi-annually. in gold, witt coupons at
tached, to be called cOtton-tax bonds, to be
signed and authenticated in the manner
directed and provided in section three
of an act entitled 'An act to author
ize the issue of United States notes, and
fol- the redemption or funding thereof, and
for funding the floating debt Of the United
States," approved February twenty fifth,
eighteen hundred and sixty-tHo; winch
bonds, SO authenticated, shall be by h.in
delivered to the person or persons in whose
favor the commission shall have made an