Nashville union and American. [volume] (Nashville, Tenn.) 1868-1875, 1873-02-21

strip the DISCUSSES with an unsparipg hand.
The law Is judged by its effects and not by
its form or words.
| Take for illustration that historic exam
pie. An ancient general promised the sol
diars Of garrison that if they would sur
render their blood would not be shed. They
surrendered, and he buried them aliyel He
kept the letter of his promise, but history
impaled him as monster who added de-
testable hypocrisy to his crime. But see
how the courts head off these subterfuges.
A hcence tax on the merchant to sell i'm
ported goods was held in effect to be tax
on the goods, and unconstitutional. Brown
vs.. Maryland, II Wheat, 449.) A stamp
tax on bill oflading was held to be tax on
the gold to be exported, and void. (Almy
VS.. California, "a How, 1872 Alaw which
gave the port wardens fee of five dollars
on every vessel which entered the port was
held to be an impost on the vessel, and void.
Is. Steamship Co. VS.. Port-wardens N. O.,
o Wall, Bly, But it is unnecessary to null
tiply authorities to overbear this phantom
argument based upon the mere name of
the law.
But shall we be told that the tax was not
laid TO prevent the export of cotton? This:
is sticking in the bark, asophism which will
burst like bubble at touch. Hear the law:
"Section /. And be it further enacted, That
On and after the LIST day of August, 1866, In lieu
of the taxes on manufactured cotton as provi-'
ded IN an act to provide internal revenue to sup
port the Government, to pay interest on the pub
lie debt, and for other purposes, approved June
~, 1854 as amended by the act of March 3, 1865,
there shall be paid by the producer, owner, or
holder, upon all cotton produced within the Uni
ted States, and upon which no tax has been
I0Ufn all, aA.I Al
pound, as hereinafter provided; and the weight
of such cotton shall be ascertained by deductfng
four per cent. for tare from the gross weight Of
each bale or packages and such tax shall be and
remain in lieu thereon, in the possession of any
person whomsoever, from the time when this
law takes effect, or such cotton is produced as
aforesaid, until the same shall have been paid
and no drawback shall; in any case be allowed
on raw or manufactured cotton of any tax
paid thereon when exported in the raw or un-
manufactured condition. But no tax shall be
imposed upon any cotton imported from other
countries, and on which an import duty shall
have been paid"
Section five forbids any public or private
carrier to remove said cotton
''From any point in the district in which it
shall have been produced, unless each bale or
package thereof shall have attached to or accom-
panying it the proper marks or evidence of the
revenue tax and a permit Of the collector for
any person or persons who shall violate the pro-
visions of this act in this respect, or who shall
convey or attempt to convey from any State in
which cotton is produced to any port or place
without the United States any cotton upon which
the tax has not been paid, shall be liable to a
penalty OF 500 for each bale of cotton so convey
ed or transportation attempted to be conveyed or
transported, OF imprisoned for not more than one
year, or both; and all vehicles, employed in such
conveyance or transportation, shall be liable to
seizure and forfeiture, by proceeding in any"
court of the United States having competent jur-
isdiction. And all cotton so shipped, or attempt
ed to be shipped or transported without pay
ment of tax, or the execution of such transpOrta-
ton bonds or other security, provided by this
act, shall be forfeited to the United States and
the proceeds thereof distributed according to the
statute in like cases provided."-14 Usited States
Statutes, 1899.
CONCLUDED TOMORROW