National Republican. (Washington City (D.C.)) 1872-1888, 1875-04-02
THE SCHEDULE ASPREPAREDALAW.
Speeches on the Subject by Hon. Wal
ter s. Cox, william A. Cook, j.
G. Judd, W. G. MetzerOtt
and John H. Semmes-
Reply of Hon. Will
liam DennisOn.

Ballantyne. The following gentlemen were also
present: ]. 7. Judd, Owen Sheckell, John T.
Mitchell, VIM. q. McKelden, Columbus Alexan-
der, NJ W. Gait, W. b. Moses, NJ. G. Emery and
Samuel Fowler.
Commissioners Dennison, Ketchan and Phelps
were in attendance, the former presiding and act
ing as spokesman. Mr.. W. H. Clagett, president
of the board of assessors, was also present.
When the committee had been introduced Mr.
Given, the chairman, made. brief Introductory
Epeecb, and was followed by Mr.. Cox, who, in
very briet and plain terms, gave his opinion of
the law in the premises and was followed by Mr.
W A. Cook, who made several telling points
from his standpoint against the schedule as pre-
conceded view that all laws were TO be construed
according TO the intent of the law makers, and
then asking the Commissioners to acknowledge
that they had drawn both the bills on the subject,
which they did. MIR. Judd, Mr.. MITCHELL Mr..
MetZerOtt and Mr.. Semmes followed In snort re-
marks, and then Mr.. DennisCn replied on behalf
of the Commissioners, al the close Of which a run
ming debate in the shape Of conversation was
kept up for a few moments, and participated in
by several gentlemen, including Messrs. Gait
The Interview was a lengthy one, AMI was con-
Quoted so that all who desired TO could be heard,
but il is safe to say that the com mittee retired
satisfied that the only good which can result
from il will be record Of the tact that the bust
ness men presented their opinions on and Obiec-
tions TO the matter and will secure in return an
ofcial copy of the amended schedule, which IL was
agreed should be considered as a final answer of
the Commissioners. From the tone Of Mr.. Den
nisOn's reply it was very apparent that the Com
missiOners did not intend TO make any material
alteration in the schedule, and from the tone of
the several members Of the committee It was
equally evident that there was a growing deter
mination on the part OF citizens not to comply
with the law as construed unless forced to do so
by the mandate OF court.
After introducing the committee,
Mr.. JOHN T. GIVEN
said that the object of the interview to confer
with the Commissioners concerning memorial
emanating from men Of all business professions,
and looking TO a redress Of Whattthey consider az
infringement upon their rights and privileges.
He said il was needless to assure gentlemen Of
their intelligence that the gentlemen represented
by the committee were a ltberty-loying and law
abiding people; that they sought no evasion CT
their Just responsibility 10 the Government with
regara to bearing their due proportion of taxa
ton necessary to a well-Ordered community. But
in the opinion of the cOmmitteeiand Of their con-
stituency the construction Of the Commissioners
OF the act OF Congress relating to the taxation OF
personal property required him to state in candor,
In kindness and with all due respect, that it
seemed harsh, 1nquisitorial and very oppressive.
He regretted the facts as he had expressed
them, for the recent Congress had shown its will
ingness for the Government to assume its last
proportion Of the expenses necessary to improve
the Government property and reservations in the
District.
From the discussions upon the bill when before
Congress, the inference was drawn that
THE AMOUNT OF REVENUE
expected to be raised by this tax would amount to
priatiOn Of 81 100000, was all that was necessary
TO place the financial affairs Of the District in
healthy condition for the year ending June 30,
1s76.
II that be so he would respectfully suggest
that if the Commissioners deemed it eXpedient
they would waive the execution Of the obnoxious
feature Of the law until the people Of the Dis
ITict could appeal to Congress for redress. And
he would assure them that IL that were dOae the
people would cheerfully and willingly raise the
100000 and place it in the hands Of the Commits
ces provided for by the law. He trusted that if
on due consideration Of these suggestions and OF
those Of Mr.. Cox who would make full and
le"aI exposition Qi those obnoxious features Of
The law, II they could not suspend the operation
Of the law they would at least modify the printed
Ecbedule already prepared for distribution to the
peOple. He here presented an otlcial COPY of the
proceedings OF the peoples meeting authorizing
this committee and this interview, as follows:
THEIR AUTHORITY.
WASuINgToN, DC, March 30, Is7j.
SIR: The undersigned have the honor to inform
you that the tOllUwing-named gentlemen, with
yourself, were appointed committee to carry
out the views embodied in the accompanying
resolutions, passed at a mRss-meeting Of citizens
held at Lincoln hall last evening.
You are requested to convene the said commit
tee as speedily as possible and proceed to lay the
preamble and resolutions before the Commits
SiOL ers, with such other and further action as
your committee may in its wisdom devise.
ne COMPUTES Is composed as follows: John
!. II. Semmes, =. NOrmeut, q. s. NOyes j. W
q. Lansburgh, W. Il. Ne,zerott, W,
Ial!aDtyue- t
We baTe'Gte honor tOiremain your OOee.se"".-
ietTants,
I I0RE T T, T YIDg Secretaries,
HON WALTER S. COX,
then addressed the Commissioners. He began by
calling attention TO the fact that they, in their ca
nacity were permitted to exercise sound dlscre-
lion in their Interpretation OF the la% ana
fDg tSkt ID view Qi the facts It was their duty to
Giye II the most liberal construction, passed upon
its intent rather than its letter, Tor lhe reason,
m CILfr. Of the haste in which 1t was passed ana
TIE MANY detects in it. Among the first Of these
vas Inc clause which required the assessments 10
he m ade Oh the property on hand April l. salu az
sessment 10 be completed before May l. AS tnls
would require Of every merchant tle hecesslty Vi
t.taEinp stock IN order TO Nil out the scheluie
and as the assessors we're not authorlZed 70 ueie-
gate their authority, but compelled 10 make tag
ValuatiCn themselves, il was a physical hLp0ssi-
biIiTv 10 DO the work in the required time. He
filed attention to the fact that money on hand,
money in bank. mortgages, &c, were all included
mnder the laws Of the United States money could
In referring to this subject he said one of the
greatest evils Of the proposed tax was that IN
order to eyade its payment capitalists would in
vest in United States bonds, which could not be
taxed. and the result would be one oil the N JSt
disastrous Iuns on the banks ever known, and
the certainty Of another financial crisis and par
alyzing of industries in this District. To snow
how the bill, as construed, would operate against
proIert holders, he stated that by its terms the
owner Of the house was taxed in Cco;dance with
law to its full assessed value. II he had a mort.
gage upon it-and many had-the holder Of the
mortgage was taxed also, making il a double
tax: and If he in turn was compelled 70 hypOthe.
cate the notes Of the owner TO raise money on
them, the third party was required 10 pay tax on
them thus making the same property pay tax al
the rate Of - 20 on the 500 instead Ol $780, al
ii was intended il should.
He drew the distinction betwesn personal prop
erty in the general RcceDtatiOn Of the word, and
rs II had been construed, and claimed that house
hold furniture, horses, carriages and articles 0
luxury enjoyed by residents OF the District coult
prODeTly be taxed under the head OF permanent
personal property. While on the other hand,
stock Of Q Oods or merchantable paper which be
lopEed TO A to-day and tomorrow were OF s.
transient a nature and so liable to Oe transferre,
At any moment in the huctuation OF trade tina
it could not have been intended that the holde
Of them on the first day OF April should be com
PEELED TO pay the tax upon them. In regard q
The general features Of the bill, he said that dur
ing The debate it had been stated BY both Mr.
Randall and Mr.. Tremain that the sum 10 D.
realized would lot exceed 100000, while as
matter Of fact il would be, according TO their In
depreciation, more than 9, 10000. II they dl
NOT need more than 100000 be felt sure in saying
aIthouR he had no data to guide him, that tina
sum cOuId be realized on mortgages alone, Whic
were expressly stated in the bllI as being sq0Jec
interfere with the Commissioners In their duty, Q
10 resist the execution OF a Law, but they did OF
leCt TO the manner IN winch IL was pEOPOseu III
der its terms to expose their private business.
Alter giving in detail bis views oil the sewers
sections relating TO the deductions to be made,
closed by urging upon the Commissioners IN
prOpriety Of 60 modifying the schedule as TO rea
lie the tull amount expected and at the sam
time give isir and liberal Interpretation oil th
intent Of the law.
COL. W. A. COOK
next took the floor for the purpose OF calling a
teution 10 one or two points After taking u
high ground that under the laws Of .he Unite
States money could not be taxed, he claimed tha
IL that were not the case Il would be eXemI
under the terms Of the law being debated, frOI
the fact that the assessors were compelled
make an assessment OF it, In support of hts prol
OsitiOn he argued that their being required
assess presuppOsed that all articles enUmerate
had huctuatiDg value. And as money had II
fixed face value they could neither Increase nc
diminish # and could not, therefore, assess it.
general terms he called attention to the prevail
ing opinion of all the courts that law was to b
interpreted according to its spirit, instead OF th
letter, and remarked that the best mode OF asce
tanning its spirit was TO consult with and ooJat
the opinions Of those who had prepared II. II
then asked whether the two bills, the one hei
by Mr.. Randall and the other by Mr.. Wi1sO
had not been prepared by the Commissioners
Mf. DennisOn announced that the hrst one hs
been prepared by them. but said he would pref
not to answer any questions until they had gOtte
through, when be would make a few Wo-ds Of e.
plantation on behalf Of the Commission.
Mr.. Cook, in reply, urged that It was perfect
competent for the Commissioners to cOnstruc Il
law according to It's intent as they had drawn it.
Mr.. JOHN T. MITCHELL
said that after q consultation with several OF tt
business men he wished to make one or two sII,