Clarksville weekly chronicle. (Clarksville, Tenn.) 1873-1890, 1874-03-07
WASHINGTON.
Taxing Industry Instead Of Capital.
Efforts Of Whitthorne and Atkins to
Secure q Reduction Of the Taxes ON
Tobacco and Whisky-SynOpsis Of
their Arguments.

Tobacco and Whisky-Synopsis o
their Arguments.
, Correspondence ofthe Union and American
WASHINGTON, Feb. 20, 1S74.-This
morning the Hon. w. c.. Whitthorne
, of your State, went before the Com.
mittee on Ways and Means, and sub
mitted on behalf of himself and his
colleague. Hon. J. ID. G. Atkins, an ar
gument in favor of reduction of the
tax on tobacco and whisky. Knowing
that your readers would be interested
in this movement, | have procured a
synopsis of Mr.. Whitthorne's argu-
ment, which / append, but it is due to
him to state that he greatly elaborated
and illustrated the positions assumed
before the committee and it will be
gratifying to your readers to be inform
ed that he made very favorable i'm
preston on the members of the CON-
mittee. TENNESSEE.
SYNOPSIS OF MR.. wHITTHoRNE's AR
1t is said to be sound and wise
rule of taxation, That taxation ought
to be levied at the time or in the man.
ner, in which it is most likely to be
convenient, for the contributor to pay
it."
1t is submitted, that the tobacco and
whisky tax, violates this rule. These
taxes bear heavily upon sections and
classes, who are lily able to bear them
Taxes should be levied as near as
can be, upon capital, or upon luxuries,
and not upon the productive industries
of the country; or, stated, in other
terms, taxes, which are burden, ne
cessary it may be admitted, should be
levied upon accumulated labor, which
is wealth, and not upon active labor,
which is producing wealth"
Admitting that the committee know
better than other members of the
House the necessities as well as the
taxable resources of the government
and that they appreciate the moral in
fuence of such legislation as tends to
develop cunning, fraud and evasion of
! he law, and the craftsmanship that
would avoid it, and that my duty to the
committee and the people | represent,
is simply now to aequaint the commit
tee with the objections of the people
to existing laws taxing the production
of whisky and tobacco
They are briefly:
1. Generally that the tax is special
and partial-in that one industry OF
one product is taxed, others not; it
falls on some sections, not ALL
2. The rates are too heavy, especial
ly when the partial character of the
tax is admitted, coupled with the fact
that other classes and pursuits are
favored and protected. A diminution
of the amount, especially on spirits, it
is believed will increaee the revenue,
and extend or rather distribute the
weight of the burden, and will tend to
decrease the frauds, etc., attending its
present collection.
3. The agencies now used to enforce
the law are distasteful, oppressive and
corrupting. Modes and agencies with
which the people are familiar should
be adopted. Such as a general license
system, with the tax resting either
upon capital employed, or sales effect
ed.
4. The tax or license required of the
small or retail dealer in tobacco is so
onerous as to drive these men from
among the sources of revenue, and the
tendency is to decrease the amount of
tobacco produced. The great majority
of the retailers of merchandise or
groceries cannot afford to pay the rev.
enue required of them; hence take no
license, and ergo diminution of rev.
enue or an evasion of the law.
5. Under the prohibition, that the
producer can alone sell to 4 licensed
dealer. The small producer, under
its operation, is inhibited from paying
even rent in kind he cannot pay for
supplies furnished in its production,
nor can he adjust his small accounts
contracted for support of his family.
This prohibition diminishest the amount
of production. Why?
Let the committee reflect, that this
class represents great number of the
producers, poor white and poor negro
laborers who live remote from licensed
dealers, and the cost and expenses of
carrying it to one, "eats up" the value
of his crop. The committee will accept
the fact, that for the most part, these
parties are not read in the law, nor are
they familiar with the decisions of the
commissioner of the revenue And in
accepting this fact the committee will
not fail to appreciate the zeal of de-
tectives and informers, and hence,
whilst Representatives might point you
to the cruelties attending the suits
brought for the violation of the law,
yet you can read it in the increase of
prosecutions and costs as attested by
the records of your court
If then, the committee cannot, in |
view of the condition of the country,
adjust these taxes upon other sources !
of revenue, it is respectfully urged that, |
the notifications pointed out by the |
specific complaints of the people should |
receive the favorable consideration of |
the committee.
These notifications are:
/. Decrease in rate of taxation.
2 Reformation in mode of collec-
tons.
3. Such modification as to relieve
the small producers.
The wishes of the masses of labor
ers and producers are to be learned |
through their representatives in Con-
gress. They have no paid attorneys
or agents" to plead here before you.
And for one, accept your courtesy as /
a recognition of this fact, and in |
thanking you. appeal to the unity of
the members representing these pecu-
liar interests in their demand for relief, |
as attesting the universally of the |
complaints of the people affected by
this particular legislation.