Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1874-11-22

grew out of asperities produced by the
late civil war, is met by this answer,
that the constitution was intended to
prevent the exercise of such asperities,
and such unjust, sectional and oppress-
i've legislation, besides. You have had
ample time TO calm down from the ex-
citement of that occurrence. One
wrong does not justify another. We
now appeal to your sober and candid
Judgment. and respectfully ask that you
VIII restore to Us the seventy million
OF dollars with interest, taken fron us
under oppressive circumstances, and
without any pTetent whatever. If the
constitution is to be violated with Inn
putty, what guarantees have we for
our liberties rights or property? II con-
gress can exempt the products Of sec
tons, and take unduly rporti0Ds-ss
was done in levying this cotton lax
may we not ask whether our boosted
lprotectfOn under the constitution has
not turned out a shameful pretense?
We ask this restoration that you
may vindicate the guarantees of The con-
stitution, our rights under it, and that
you, as the representative of a christian
people, may have It in your power to
undo 4 great wrong by making ample
reparatioD. If this government is 10
last, it must do so by resting on tie love
and affections of the people; by Is strict
observance of the rules, injunctions, re-
stTictioDs of the constitution, the only
bond binding these States together. II
these be violated, IS they have been,
can you refuse 70 repair the wrongs and
injuries inflicted? This is the question
presented to your consideration.
A BILL TO REFUND THE COTTON TAN.
Be it enacted 6y the senate and house
Of representatives of the United States
Of america IN congress assembled, That
restitution shall be made OF all money
collected as taxes under and by virtue
If the several acts Of congress, or by
treasury regulations, imposing q tax on
raw cotton.
SECTION 2. That a commission shall
be appointed by the President, by aud
with the advice and consent Of the
| senate, to consist OF three discreet ana
competent person, who shall have power
TO examine, hear, aud determine al
claims and applications under the pro-
visions of this act, aud, when found Just
| and correct, to direct the payment ofthe
same to the person or persons entitled
thereto, their executors, administrators,
OF assigns, or 20 their attorneys Ofrec0Td.
/ Sec. 5. That said commission shall
| hold Its session in the city of Wishing
/ ton, shall continue in Office for the term
of three years from the date OF their
commission; shall set upon its own adj
jOuTnments, and majority OF its men,
beTs shall constitute 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 prescTib
/ ed by this act. In case OF a vacancy,
| by death. resignation, or otherwise, he
| President shall appoint some discreet
and competent person to fill the same.
Sec. 4. That said commission shall
have power to make and publish rules
of proceedings for its government, and
| the transaction of business, and the adj
| Indication of business before it, which
shall be in conformity with the rules OF
proceedings established 10y the circuit
courts of the United States; and they
shall have power to call upon any de-
partment of the government, or any
subordinate officer Of the same, for iu-
| formation, for copies of books, papers,
and other proofs in their custody OF I'M
der their control or for any books, "a
! peTs, 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 for
, tax moneys and collectors books cannot
be produced, nor copies OF the same cert |
fled under the rules OF the board be had, /
or said books or vouchers 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 witnesses |
under oath, taken under such rules as |
are in force in said courts Of The United /
States; but when originals, or copies of |
the same, certified under their rules are
produced, they shall be deemed cOnclu- /
sive as against the government, but not /
as to the rights of property between citi-
Zens and claimants.
Sec. 5. That said commissioners !
shall designate one OF their number TO /
act as chairman, and his signature shall /
be the attestatiOn Ofall process, proceed
ings, and copies; and said commission /
shall have power to summon witnesses,
through the United States mgrshals OF |
the several district courts of the United |
States, or by bailitfs specially appointed /
by the commission to execute its ErO-
cess, and to issue subpOenas duces tecum |
and writs of attachment to compel the 4
production of any books, vouchers, or
other documentary or written evidence
pertaining to the payment OF collection
of said tax which may be in the possess
sion of any public officer or ex-Officer,
his deputy, depository, or bailee; aud
any officer, or agent or 0silee, who shall |
refuse to obey any legal subpoena at. 4
taohment, or order, or summons Issuing
from said commission, shall be subject I
to such pains and penalties as the circuit /
and district courts OF the United States
msv intiict in cases of similar contempt.
And il is hereby declared that all official
books, papers, vouchers and other docu-
ments pertaining to the collection OF
said cotton tax heretofore, now, or here
after in the hands OF public officers, or
former officers, or their deputies, de-
positOries, or bsiliffs, are the property Of
the government of the United States,
and are hereby made subject to the
order or control OF the commission nam
ed in this act And any person who
shall Wiliully or malieiOusly secrete, /,
deface, erase, mutilate, or destroy any
book, paper, voucher, receipt, or other
official evidence OF the payment OF coli
lection OF said tax, or any part Thereof,
with intent to defraud any person, shall
be deemed guilty Of felony, and, on con-
vicuOn in any court Of competent juris-
dictiOn, shall be i'm risOned for not less
than one year nor more than two years.
Sec. s. That whenever in their dis
erection, it may be deemed expedient,
said commission may require the testi-
mOny by commission Of all OF any per-
SONS competent to testify in the circuit
courts of the United States, and they
may PROFOUND inteTrOgatories when ,
deemed advisable.
Sec. :, That, to prevent frauds on the
government, it shall be the duty Of the
to appoint an attorney,
skilled in the law, who shall represent
the government in all cases pending be-
fore the commission. And when said I
have been appointed and
qualified, they shall procure a suitable ,
room, open books, and enter forthwith
upon the discharge OF the duties assign
ed them. :
Sec. s. That in all cases, tax moneys
shall be refunded to the parties who :
sustained the burden Of the tax, /,
lr to their legal Representatives, attorneys, I
)r agents, duly appointed. And in all
wherein the producers or bona /
tide owners of the cotton at the time the .
sx was paid shall have paid said taxes
either directly in their own names, or :
through factors, agents, or
persons, it shall be lawful for said d,
or owners to proceed, and III i
heir name or names collect the taxes