Nashville union and American. [volume] (Nashville, Tenn.) 1868-1875, 1874-06-09
THE TOBACCO TAI.
Oppressive Operation of the Gus
toms and Internal Rev.
enue Laws,
SPEECH OF
HON. w. O. wHfITHORNE,
In the House Of representatives

HON. w. O. WHiTTHORNE,
In the House OF Representatives
"a June 2.
The bill Oh. r. No. 8572, to amend ex-
listing customs and internal revenue laws,
and for other purposes, being under consid-
Grafton, Mr.. Whitthorne said: Mr. chair
man, the honorable Chairman OF the Com
mittee on WaNs ind Means in asking the
attention of the House to he consideration
of the present bill, authoritatively said, in
substance, that the changes made and pro-
posed in the existing tariff laws by his COM
mittee were few, slight, and immaterial,
and so far as the amount of revenue TO be
derived therefrOm was concerned, its sum
was nothing. So, then, the sinking fund
pledge of the Government is 10 remain dis
honofed. the demand of the country for re-
lief is to be ignored, and doubt, uncertain
ty, and distress are to rest upon the indus
tries of the people, at least until another
election shall determine for the guidance
of this committee in what quarter sits the
wind.
Sir, is it possible that the Committee on
WAYS and Means can discover no relief?
Have they no policy to submit to the coun-
try? Shall the government credit be dis
honored and the country bankrupted under
a "Micawbefn policy? Is it not cruel
mockery that they should bid us swat for
something to turn up"
Sin ought not the committee to recog-
nize the fact that the country is wearied
of class legislation, is sick of fayoritism and
sectionalism in your tariff, and at once adj
dress themselves to the task of relieving
the people OF the payment of bountieS and
pensions TO those who have for long years
enjoyed them under the name of protection?
But it is urged that our public debt must
be met. Granted; yet it can only be paid
by taxes derived from the people. This
debt is am admitted charge upon the life of
the nation. l. is not all, submit, upon
the brief span allotted to its present inhabi-
tants. Is is wrong to crush them with its
weight. They only owe their part; our
successors tomorrow mus and should
meet theirs. How should this be done? 1t
is but Just to levy only such an amount of
taxes as will equitably discharge cur part
Of it. What is that equitable part? | an
answer, just thai proportion of our surplus
capital that we can part with without det-
Timent to our present pursuits or Injury to
the inheritance We leave to our successors.
Your taxes are high, because you would
foster, enrich and protect by "bOunties and
pensions" as the gentleman from Illinois
calls il, favored few and a favored section
of the country. fyou would reyersethis and
do equal justice to all. you would remodel
your tariff collect your taxes simply in the
interest OF revenue, and just that amount
of revenue demanded by the interest and
gradual payment Of your debt and an eco
homicel administration of the Government.
Let it bear upon all sections, all sapital and
all industries alike.
This thought brings me directly 10 some
reflections upon proposition l had the
honor to submit at an early day of the pre-
sent session. 1t was bill to repeal the tax
upon distilled spirits and tobacco. This
proposition was submitted before the Sec
rotary of the Treasury had informed this
House and the country OF the unprecedented
deficiency in the revenue, and Nas put for
ward under the influence of the predictions
made by the distinguished chairman of
the Committee on WAYS and Means in the
Forty-second Congress of what the cuhn-
try might expect from tire changes then
being made In the tariff, andthe predictions
made by the distinguished chairman of the
Committee on Appropriations, a revenue
OF about three hundred and fifty millions
was promised by the chairman of Ways and
Means from the tariff of 1872. and reduc.
tion Of expenses for 1876, to two hundred
| and thirty millions by the chairman of APP
| trOpriations.
Taking this general basis and not be-
| lieViBg il as either just or polite to pay So
much OF the public debt as was cente!..I-
plated by a large surplus OF taxation, be-
lieved that the major portion Of the revenue
| derived from the tax upon distilled spirits
and tobacco could be dispensed with ard
whatever deficiency might exist by its re-
peal could be and should be made up from
tho posSeSSoTs Of the capital of the country
namely, banks, railroads, insurance and
other corporations.
| One of the ablest and most profound
students of political economy said long
since that taxation ought to be levied al
the time or in the manner in which il is
most likely to be convenient for the con.
| tributor to paw it, Taking this most wise
rule, which eommends itself at once to the
approval OF all just men, together with the
| iRiunCtiOns of the Constitution, | am pre-
| pared to maintain that the tax upOn distill
ed spirits and tobacco is Unjust and wong
1
1t Is not the meaning of your COnStitu-
ton and form of government to select one
| industry and not all fox taxation. Nor !.
it in the meaning of that instrument thai
the burden of taxation shall fall exclusive
ly upon one section OF one cline and no
upon all Nor is it in the meaning of tha
instrument that the product of one man,
and not all, shall be taken for the supper
-.
preSsly prohibited by the Constitution from
levying tax upon exports, and yet in thi
given tax you do so.
Permit me for moment ia invite YOU
attention to the injustice especially of tn
tobacco tax, Turning to the REPORT Of e;
Commissioner OF Internal revenue fO
1873, l find he reports 116, 44O,93 pound
as the actual product of manufactured q
taxable tobacco for the year 1873, and Their
was but little beyond this, because no on
could sell unless 20 licensed dealer. Nov
this quantity estimated at a fair value pc
pound, without taxation, say 20 cents
would make the sum of S}4 ,932, ESQ. Whei
suppose you, this sum of the labor of fey
of the States of yU,ir Union was taxed? L
the same report l find the COMMISSIONS
saws it yielded ga grand total" Of 1886
303.09. One hundred per cent. Does 10
the very statement show that it
too heavy Its injustice become
more apparent when you reflect tina
other industries are not taxed; other sec
tions escape its weight, its annoyances an
vexatIons; that It goes to the payment {
an Unt8Ned bond, which ''bond is capita
to him who holds it, and a tax to every on
else" To the payer OF this tax must an
does come the reflection that willie other
enjoy the protecting smile of the Cover
ment he is punished with the weight of il
frown. Add, then, the fact that it is er
forced by agencies expensive, unusual an
cOrrupting, and you will concur with II
that its repeal is demanded alike by justiC
and sound policy.
But, sir, if the magnitude OF your del
and the necessary cost of the admin
tration of the Government viii not enab
, YOU to dispense with this 0dioUs tax, the
L have respectfully to insist that you r
lieve it Of its oppressive and veXatious fe
lures. In its collection proceed upon Il
idea of honesty among the people, and 70
low regulations and agencies to which the
have been accustomed. Do away wit
spies, informers and detectives, and IL
support these agencies derive frol
force. Adopt the license system entirel
, and let each person engaged in the traC