Nashville union and American. [volume] (Nashville, Tenn.) 1868-1875, 1872-06-04

trade, gives expansion 20 consumption, stimulates
demand, elicits additional capital, demands larg-
CT quantities OF raw materials employs more OPP
eratives, inTigorates commerce, swels the vol
uIne Of importatinns, and multples the comforts
Of all the people.
Our manniactnress with their exemption from
revenue duties, with the Incidental protection Of
a purely revenue tariff, and the natural pTotec-
/ ton Of the three thousand miles OF waves which
| roll US and Europe and the four thousand miles
between rs and China, VIII stlll occupy tne mgh-
est vantage ground Of any other American in
But it seems that some of our manufacturers
have been SO long protected with Government
bounty that they claim 1t by prescriptive right,
and would exact their tribute from the other in
dustEies, with the insane and undertaking Gu
pidity of one "who would burn his neighbours
house to roast his OWL eggs"
But We turn from a protected 70 an oppressed
branch of American industry. The great staple
production, tobacco, the second revenue-pro-
ducng article on the internal list, has been sub
| ject to the most grinding oppression. This is
wrong, for in my opinion, however humble, IL is
discrimination against it at the expense of the
constitution, justice, and equality. The taxing
powers OF the government are limited TO two
modes: first, direct taxes, which shall be APP
pOrtiODed among the several States according to
their respective numbers, and Is known as the
apportionment mode; second, all duties, i'm
pOrts and excuses shall be uniform throughout
the Unite States, and is known as the uniform
ity mode.
1t will not be pretended by any one that the
tobacco tax falls within the apportionment rule,
for it is impossible to apportion it among the
States according to numbers, Then it must be
comprehended within the uniformity rule if
at all.
The Constitution must be construed according
70 its spirit well its letteras it ''may be as
grossly violated In its spirit as in its letter. Il
Story, Constitution, section 96l.) The Supreme
Court of the United States g Dallas, r., III,
HyitOn vs.. the United States) in adjudicatng
the question whether the tax of ten dollars on
each carriage was direct tax or not, held that
was a n
tuition as 8 controlling reason, because IL could
net be apportioned according to the rule laid
judicial rule would apply to the uniformity pro-
vision of the Constitution. Hence, if the tax ON
tobacco is incapable OF being rendered s'uniform
throughout the United States, actually, not
nominally, then the tax according to judicial
construction would be unconstitutional. The
Constitution demands asrigid construction under
ing against determinations in the apportOnment
tax, it should be equally jealous in guarding the
uniformity rule against discrimination in the
levy OF 3duties, imports, and excuses"
The Constitution manifested a similar ieal-
ousy in taking away the power Of Congress to
intermeddle with exports, or to give preferences
by any regulation Of commerce or revenue to the
ports OF one State over those of another. (St0ry,
Constitution sections 1,0l4-1, 0l6) The Constitu-
ton labors to set forth and guard two prominent
ideas-uniformity and equality of the burden OF
taxation throughout the United States. The cor
Ollary would follow, the burden of taxation
equally distributed would be unconstitutional.
Justice Story clearly and forcibly sets forth the
reason and propriety Of the provision;
f'It was to cut Off all undue preferences of one
State over another in the regulation of subjects
affecting their common interests. Unless duties,
imposts, and exercises were uniform, the gross
est and most oppressive inequalities, vitality at
fecting the pursuits and employments OF the peO-
pie of different States, might exist. The agricul-
ture, commerce, or manufactures of one State
might be built upon the ruins Of those Of an-
other; and the combination Of few States in
Congress might secure a monopoly Of certain
branches of trade and business to themselves, to
the injury, If not to the destruction Of their less
favored neighbOrs. The Constitution through
out all its provisions is an instrument of checks
and restraints as well as of powers. 1t does not
rely on confidence in the general Government
to preserve the interests Of all the States 1t is
founded in a wholesome and strenuous jealousy,
which, foreseeing the possibility Of mischief,
guards with solcitude against any exercise Of
power which may endanger the States as far as
it is practicable. If this provision as to uniform
ity Of duties had been omitted, although the
power might not have been abused to the injury
of the feebler States of the Union, (a presump-
ton which history,dOes not justify us in deeming
quite safe or certain) yet it would of itself have
been sufficient TO demOlish in practical sense
the value Of the most of the other restrictive
clauses in the Constitution. New York and Penn
sylvania might by an easy combination with the
Southern States have destroyed the whole navi-
cation OF New England. combination Of a diff
ferent character between New England and the
Western States might have borne down the agri-
culture Of the South; and combination of yet
different character might have struck at the
vital interests of manufactures. So That the
general prOprety OF this clause is established by
its intrinsic political wisdom as well by its ten
dency to quiet alarms and suppress discOntents."
Story, Constitution, sec. 957
This exposition has been well supported by the
judicial sanction of the Supreme Court of the
United States q Black, 5lO) and by different
State courts, e Wisconsin, AZ; Ohio S. R., ~
and is also in harmony with the views Of the
trainers Of the Constitution. (Nladison's Debates,
4S2, 1867
The variety of climate, soil, and productions
in their staple qualities are regulated by the laws
OF nature, which are universal, and affect the
knowledge, the conduct, and the conscience Of
individuals and States. Il Black. Com, Al
Seed time and harvest are known % all, and the
adaptability Of climate and soil for peculiar pro-
auctions enter into the calculations of all. The
United States may be classified into three zones
or belts: first the cotton and sugar zone in the
Gulf States; second, the grain, grazing, and to-
bacco zone in the Middle and Western States;
third, the manufacturing, commercial and lum-
Der zone in the Northern States. This classified
ton is only general and used partly for illustra-
ton. ...
fro MP