The herald and mail. [volume] (Columbia, Tenn.) 1873-188?, 1874-02-27

Taxing Industry Instead of
G,an1hnH

Correspon dence Ofthe Union and American.
WASHINGTON, Feb, 20, ls74.--This
morning the Hon. w. c. Whitthorne, of
your State, went before the Committee on
Ways and Means, and submitted on be-
half of himself and colleague, Hon. J. d.
Z. Atkins, an argument in favor of re-
duction of the tax on tobacco and
whisky. Knowing that your readers
would be interested in this movement, /
have procured a synopsis of Mr.. Whit
thornes argument, which j append, but it
is due to him to state that he greatly elab-
GRATED and illustrated the positions as
sumed before the committee; and it will
be gratifying to your readers to be in
formed that he made a very favorable
impression on the members of the COM
mittee. TENNESSEE.
SYNOPSIS OF Mr., wHITTHORNE's ARGUMENT
IL is said to be sound and wise rule of
taxation, THAT taxation ought to be
levied at the time or in the manner, 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 to bear them.
Taxes should be levied as near as can
DCy upOu NdBlNoAg "a uPOh AuAuAACc3 anu
not upon the productive industries of the
country; or stated, in other terms, taxes,
which are a burden, necessary it may be
admitted, should be levied upon accumu-
lated labor, which is producing wealth"
Admitting that the committee know
better than other members of the House
the necessities as well as the taxable re-
sources of the government, and that they
appreciate the moral influence of such
legislation as tends to develop cunning,
fraud and evasion of the law, and the
statemanship that would avoid it, and
that my duty to the committee and the
people | represent, is simply now to &C
quaint the committee with the objections
of the people to existing laws taxing the
productions of whisky and tobacco
They are briefly:
/. Generally that the tax is special and
partial--in that one industry or one pro-
duet is taxed, others not it falls on some
sections, not all.
2 The rates are too heavy, especially
the partial character of the tax is admit.
ted, coupled with the fact that other class
es and pursuits are favored and protect
ed diminutIOn of the amount, espec.-
ally on spirits, it is believed will increase
the revenue, and extend or rather dis
tribute the weight of the burden, and will
tend to decrease the frauds, etc, attend
ing its present collection.
;. The agencies now used 10 enforce
the law are distasteful oppressive and
cOrruptng. Modes and agencies with
which the people are familiar should be
adopted. Such as general license sys-
TEN, with the tax resting either upon
capital employed, or sales effected.
1. 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 to-
aaccO produced. The great majority OF
the retailers of merchandise or groceries
cannot afford to pay the revenue required
Of them; hence take no license, and ergo
diminution of revenue or an evasion of
the law.
). Under the prohibited, that the pro-
tucer can alone sell to a licensed dealer.
The small producer, under its operation,
IS inhibited from paying even rent in kind;
he cannot pay for supplies furnished in It's
production, nor can he adjust his small
accounts contracted for support Of his
family. This prohibition diminishes the
amount Of production. Why?
Let the committee reflect, that this
class represents a great number of the
producers, poor white and poor negro
!dborers who live remote from licensed
dealers, and the cost and expenses of
carrying it 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 detectives 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 prose
cutions and costs as attested by the re
cords 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 modifca-
tons pointed out by the specific com
plants should receive the favorable con
Iteration of the committee.
These notifications are:
l. Decrease innate of taxation.
,. Reformation in mode of collections.
3. Such notifications as to relieve the
small producers.
The wishes of the masses of laborers
and producers are TO be learned through
their representatives in Congress. They
have no paid attorneys or hired
agents to plead here before you. And
for One,I accept your courtesy as a recog
milton of this fact, and in thanking you,
appeal to the unity Of the members rep
resenting these peculiar interests in their
demand for relief, as atteSting the univer
salty of the complaints of the people af-
lectcd by this particular legislation.
The heavy rain storm of last Saturday