The Anderson intelligencer. [volume] (Anderson Court House, S.C.) 1860-1914, 1872-04-18
The Restitution Of the Cotton Tax.

For the four succeeding years OF the war,
the United States under its Internal Revenue
Laws, laid heavy tax on raw cotton. This
tax was collected throughout the Southern
States. 1t was partial and unjust; cotton was
alone produced in the South to any extent.
And upon this section alone, therefore, the
burden was imposed. 1t is a pregnant fact that
no other raw agricultural product of any OF the
States has ever been taxed, even during the Pc
riod of fierce civil war. The tax was, there,
fore. exceptional in its character, and unequal
in its operation. SO doubtful was the constit9-
tionality of this law, that an appeal was made
to the Supreme Court of the United States.
The court itself was unable to announce judg-
ment. There was an equal division on the va
lidity of the tax, and the constitutionality of
the laws under which it had been collected
from an impoverished and stricken people.
The law would have been utterly without ex-
cusc or foundation if it had imposed an addi-
tionnl burthen upon the consumer. For this
it could not have plead justification. Laws
should be equal and just, and taxes imposed
equally borne by oil classes and avocations of
life. and wherever situated. In this case, the
raw products of the North, the East and West
were protected. The South was made the hew-
er of wood and the drawer of water. Its Cot
ton its principal and chief product, alone was
taxed. 1t was a case of direct and partial dis
elimination, without warrant or authority IN
the Constitution. The burden of this taxation,
as is manifest, fell exclusively on the planter,
as the producer, who, while paying. in common
with other citizens, his due proportion of all
other taxes, was compelled to pay, in addition,
this special exclusive and burdcnsome tax on
raw Cotton.
A Bill has been introduced into the House of
Representatives for the purpose OF etfectlng a
restitution of this tax. This move, we trust,
will be successful. 1t is right in itself, and
should be cheerfully and promptly passed
The provisions, in view of their importance to
the public, may thus be stnted;
/. That for all moneys collected rs taxes by
virtue of the Acts of Congress and the regula-
tions pursuant thereto, imposing tax on raw
cotton, after the proclamation of the President
removing all restrictions from trade through.
out the United States, dated June 18th and
oath, 1865, restitution shall be made.
2. That three discreet and competent persons
shall. with the advice and consent of the Sen
ate, be appointed by the President, "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 entitled thereto, their heirs execu-
tors, administrators or assigns, and as planters,
freedmen end others, are interested i'll the Cot
ton Tax, the said Commission shall adopt such
rules and regulations as will most effectually
secure the payment of the tax to the parties to
whom the same is justly due and properly be-
longs. -,
8. That the original or certified copies OF the
revenue collectors receipts for tax moneys ana
books, shall be conclusive testimony against
the Government of the United States, but when
these cannot be obtained, then the Commission
crs may satisfy themselves OF the validity OF
the claims by the testimony of witnesses under
oath.
T. That for the payment to the parties of the
Cotton Tax. thus to be refunded: cit 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-halt pefcentum
per annum, payable semi-annually in gold,
with coupons attached, to be call Cotton Tax
Bonds, to be signed and authenticated in the
manner directed and provided in Section three
of an Act entitled 'An Act to authorize the Is
sue of United States notes, and for the redemp-
ton or funding thereof, and for funding the
floating debt of the United States approved
February Is, 1862; which bonds so authenti-
Gated, shall be by him delivered to the person
or persons in whose favor the Commission shall
have made an award, or to his, her, or their
administrators, executors, or assigns, IN pay
ment of such claims as said board shall allow,
on the presentation of such claim or claims
certified by the chairman of said board: Pro-
vided, That when any such claims are tor a less
sum than the smallest denomination OF bonds,
or an excess be left of claim allowed, over
and above the exact amount OF bond, certih-
Gates for the odd amount, payable to the order
of the claimant or his assigns, shall be issued
by the Secretary of the Treasury; which GER
tiicatcs. when presented in amounts exceeding
five hundred dollars, shall be redeemed at the
Treasury Department in the above mentioned
bonds so far as practicable, and for the residue
a new certificate shall be issued in like manner
as provided for the original issue. All claims
certified by the chairman of the Commission
shall draw interest from the date OF such GER
tiication until the same are exchanged for
bonds as above provided. The faith of the
United States is hereby pledged for the due
payment of the interest and the redemption OF
the principal of said bonds, and the same shall
be free from taxation, as in the case OF other
bonds of the United States"
This is wise and proper measure, ana one
of deep Importance to the people OF the South.
The Bill should, without hesitation, become
law. We concur with the Atlanta Constitution,
when it afiirms our people are watching its
progress with deep soiicitude. If it should fail
in Consequence Of the opposition or even luke
warmness of any, their constituency will hard
ly forgive them But we apPrehcnd no such
detection. AS unit they will respond to the
universal demand and expectation of the peo2-
pie to vote for this Bill, the passage OF which
of Justice towards the South since the war, but
it will tend to soften sectional asperity.-
Charleston Courier.
The WAY WE PnospEh.-Wc noticed few
days ago a lot of baled hay shipped hundreds
of miles by rail, and hauled forty miles over
dirt road to this place, to feed the horses and
COWS of some of our wide-a-wake sleep
Sb,1oe IF onr md futh Whom