Evening star. [volume] (Washington, D.C.) 1854-1972, 1875-03-30


struetions issued for the execution thereof
would render its operation harSher and more
oppressive than is, in our Judgment. war
ranted by the letter and spirit of the act i'm
the following, among other, particulars, 10
wit:
First That ell money ON hand shall b.
subject 10 taxa ion: whereas the Congress of
the United STATES could not have intended IN
levy a tax upon the circulating meiium of
the country. ami certainly not upon the legal
tender notes of abe government, which. being
its own promise TO pay. would thereby be
impaired in their value by its legislation.
Scond That incumbrances upon real es-
tate shall be subject 10 taxation. and also the
real estate upon which such membranes
are imposed; whereas the Congress of the
United States could not have intended %
burden The same property with double tax.
the direct consequence of this construction
in 9il cases in which a mortgage has been
given. and most palpably so where such
mortgage has been given upon real property
TO secure the payment OF the purchase
money.
Third That tie amount of merchandise ON
hand al particular day shall constitute the
basis or value for assessment. whereas the
Congress OF the United States could not have
intended in levying tax for the entire year
To adopt so insufficient, uncertain and vara-
BILE standard OK basis Of assessment as the
stock on hand at any particular period of
time.
Fourth. That debts can only be of set against
credits in estimating the amount to be taxed.
and not against property; whereas the Con-
gress of the United States. in levying a tax
upon individuals personally, and not upon
property GS thing. intended that the tax
upon each citizen should bear a Just propor-
ton TO his actual. and not apparent, wealth.
and that his debts should be estimated and
their amount deducted from any personal
property he might possess in determining
the value upon which the assessment should
be made, especially where the debts are due
for the purchase of the particular property
on account of which the assessment is levied;
and whereas said act Of Congress il obscure
vague, and ambiguous in its terms, aud in
other particulars, as well as those hereinbe-
lore speclncally set tQTth, unequal in its Op,
rations. embarrassing To trade, obnoxious
misohievous, and unlustiy oppressive: There
fore be il
Resoiref Thai while we fully recognize the
exclusive authority and jurisdiction of Con
gress over the subject OF taxation i'm this Dis
trict, and justly appreciate the generous AMI
patriotic diSpos: ton il has manifested i'm leg
islating upon subjects affecting tie interest
of the national capital, and will, aS citizens
of this District. bear as best we can Sucn pOr-
ton of its financial burden as the national
government may, under all the circum-
stances, deem II Just and equitable 10 impose
upon us. nevertheless believing that The pres
ent tax law was iInprovidently passed when
in the last hours Of the session IL could not
receive that attention which It's importance
required, we will at the opening OF the next
Congress invoke its repeal, or the adoption
of such measure as VIII secure proper relief
from its oppressive and mischievOus provis-
ions.
Resoyred hgfker. That we deprecate the
honorable the Commissioners OF the District
of Columbia. and that a committee of eleven
be appointed by the chair TO confer with them
in regard thereto and induce revision o!
their action in the premises.
Reso{red further, That until the action OF
Congress can he had upon the subject We
earnestly protest against any enforcement OF
the provisions Of the law affecting personal
property.
Remarks by Hon. II. +. Merrick.
Mr.. Merrick said that the committee had
directed him, in presenting the resolutions.
TO make a few remarks in explanation OF
what they contained, and in explanation OF
the law which was the occasion Of this a.
semblage; that he understood from the com
mittee that such remarks should be In the
nature of a report accompanying the reSOlu-
tions, since they had no time TO commit their
views to writing.
presence of a law which, as an existing stat
ute coming from competent authority. - en-
TITLED TO the formal respect OF tne
iectioEable provisions, the committee
believe, will produce most mischiev-
Gus aud disastrous consequences with
out any corresponding good, and which,
therefore, in their opinion, ought 10 be sus-
pended in their operation until the legisia-
tive authority by which they were lmproN l.
GENTLY adopted can be invoked TO give them
such consideration as their importance re
quires. and which IL is manifest they could
not have received in the turmoil and cOnfu
gress, at which time they were adopted.
Before proceeding TO discuss the PROV tons
OF this law, and explain the views of Ihs
committee IN reference thereto. il is proper
that should say that they have specially
charged me to declare in their own behalf
that neither they nor in their opinion the cit
liens OF the District of Columbia propose or
desire by any means to avoid the full paw
ment of the entire amount OF the financial
burden of the District. which the Congress
OF the United States may think il just aud
equitable TO impose upon its people; Pro
lOnged applause.l As citizens of the Dis
trlct. We fully appreciate the generous dis
position manifested by the Federal LegiSia-
ture in behalf of our interests. and rejoice at
tine prospect OF increased welfare promised
as the necessary result of a correct apprecia-
ton on the part of the Federal authorities OF
the relations OF the national government TO
The national capital and we do not wish TO
be understood as making any complaint as
TO what Congress may have done in this re-
gard in the exercise OF a deliberate intent.
But firmly impressed with the belief that the
act of Congress we are now considering does
rot in its language express
THE DELIBERATE INTENT OF CONG RESS.
that il was adopted under misapprehensions
and improvidently. that il contains provi-
sions obnoxious 10 legislative duty, offensive
TO every individuals sense OF private right
and personal integrity, Cumbersome upon
the people TO an extent infinitely beyond what
Congress signed il should be. aud eXacting
a sum nearly twice as great as that estimated
for the needs Of the government, we feel il TO
toe our duty To ourselves if possible to arrest
its operation until "A deliberate judgment can
be passed upon IL by the National Legisla-
ture, and then we will accept and obey that
judgment, promptly and cheeuully, what
ever il may be- Applause
The first and
ONE or THE MOST SERIOUS DIRECTIONS
the committee find 10 this law is its inquisi-
torial character. Ii requires "a prellml-
nary Sep in the assessments 10 be made upon
personal property that every individual
should make a return under affidavit to a
schedule 10 be prepared by the Commission
ers OF the District of Columbia, of all his
personal estate, even 10 the minutest article
needed for household use or consumption.
and embracing all his credits of every kind
and description, large and small, without
regard TO character or value, and without
respect to any obligation of secrecy with
which they may be surrounded. In other
words the schedule prepared by the Com
missioners in accordance with their con-
struction OF the law is trying aud searching
BILL OF DISCOVERY
against every individual in the District OF
Columbia, I'm response to which he A. eN-
pected under the solemnities of an oath 20
lay open to the inspection of the assessors
and the citizens OF the world, all his entire
business affairs, however minute, and how
ever sacred. Your committee regard such a
law as transcending the proper limits of leg
islative authority. They do not mean TO in
dictate that il is contrary to any provision of
the federal constitution. and thew do moi