The Dallas daily herald. [volume] (Dallas, Tex.) 1873-1887, 1875-03-09
WASHINGTON.
Report 0fthe Senate Judiciary
Committee on ihe Cotton
Tax Question.
Can for Thirty Million Dollars
by iIle Secretary Of lhe
Treasury.

WAsIlINoToN, March s, -fhenOmIna'
lions foraddlti0nal paymastors on the
presidents list, which went 10 tho SEN
ale to-day, consisted OF a. Il, Bates, j,
l.. Willard aud Il, NJ, Cox, from the
regular army, aud VIM, NJ Mayran-
dler, i, T., Roach, w. III, ELLIS, John
IL. Eooles, j. Il, lilhlnc, q, j. Wilson,
q. X. Brennan, a, \, Tower and H. A.
Fowler from volunteers aud civil life.
The senate, on motion Of Mr. Nor
ton, took up the resolution for the nd
mission OF Pinchback. Mr.. Morton
spoke IN favor OF seating him.
The committee on the judiciary OF
the senate, 10 whom was referred the
petition OF citizens Of DeSoto county,
Mississippi, praying the return of the
taxes assessed aud collected on cotton
for the years 1868, 1860, 1867, 1865 aud
1869, today mace the following rep0rli
The petition of citizens Of DtSOtO
county, Mississippi, asked the return
OF the tax on cotton for tbs 1863 to
1863, inclusive, on the grounds that the
tax was unjust and oppressive, aud be-
cause II was unconstitutional. The
government of the United States has
boon obliged to raise large amount by
taxation 10 defray the expense Of the
recent war. The property aud Indus
tries at the north have been heavily
taxed, aud ~ cotton constitutes the
principal wealth OF the south, the
committee see no reason why u tax
upon ii should be considered unjust or
oppressive. The cotton tax has been
claimed unconstitutional for the fol-
lowing reasons:
First-Because II Is equivalent 10 u
direct tax and Is not laid according TO
population. When the constitution
was framed, the larger states were
careful to provide that the direct tax
should be according to population, for
fear that n tax upon land by the acre
might impose large and unequal bur-
den upon them, hence the constltu-
ti0n-artlcle one section Incorporates
that direct tax shall he apporlloned
among the several states according to
an enumeration made every ten years;
but the cotton tax Is not u direct or
land tax; IL Is tax on the productions
OF the land IL is an excise on cotton
severed from the land, in bale and by
the pound.
Second-The tax is claimed to be
unconstitutional because 1t is not uni
form. The eighth section of article
one provides that all excuses shall be
uniform throughout the United States,
This tax is uniform. 1t is the same
whether the cotton is In Maine or
Louisiana. The fact that cotton is
grown at the south and not at the
north creates no want of uniformity
any more than the fact that manuiic-
tories are found at the north more than
at the south, renders II tax on the pro-
duets of the northern mechanic partial
and local. Any one can raise cotton,
and, as a matter of fact, northern capi-
talists having invested in its produc-
ton, the excise is uniform.
rhird--lt is said the tax is unconstl-.I
tutional because it is n tax on exports. |
The ninth section of article one pro-
vides that no tax may be laid on arti-
cles exported from any state. The fact
that any article may be or Is largely |
exported does not make the article an
exported article. This is simply n tax
Oh cotton. The object OF the constitu-
ton was to prohibit n tax on exporta-
tions and this tax is not that. The |
committee therefore recommend that
the petition be not allowed.
Congressman Darlington of Massa-
chusetts, is dead.
The secretary fthe treasury will this
week issue call for $4,000, 600 in |
bonds on account of the sinking fund. |
The bonds will cease to draw interest |
ninety days after call, but it is under
stood that bonds with accrued Interest
will be paid upon presentation after
call.
The committee of the republican
senatorial caucus has not completed
the list of standing committees, but |
the democrats have been informed |
that they will be allowed three mem
beers on committees nine and two on
committees Of seven where senators
hold over. The chairmanships remain !
unchanged. I
The craftsmanship of the commit
tees of finance, postotfice and post
roads, public lands, Indian affairs, pen
sion and revolutionary claims, district
of Columbia claims, territories, rail-
roads, education and labor, and contin-
gent expenses are vacant. For these
chairmen will be named from the next
highest OF committees. These changes |
may place Mr.. Boutwell, as chairman
of the civil service and retrenchment
committee, and may give the chair
manship Of the committee on com
merce TO Mr.. Spencer of Alabama,
though he may be assigned to the
Craftsmanship of the committee on
district Columbia, which will give that
important place on commerce to Mr..
Conkling. Should the plan indicated
be carried out, MIR. West of Louisiana,
will be chairman of the committee on
railroads.
Henry s. Glover will be nominated
for postmaster at Macon, Georgia.
In the senate Senator Clayton moved
tn appoint a committee of seven to WIS.,
IL the Indian territory during the re-
cess TO inquire into the wants aud ca
pacities of the inhabitants Of the coun-
try. ,..,
Mr.. Morton called up his resolution
seating Pihchback, and Tor the benefit of
new senators, proceeded to make
his usual speech. He had not conclud'
ed when the senate went into executive
session. There were no contirma-
tons.
The republican senators caicussed
this afternoon over the committees
without concluding them.
Nominations--Orth, minister to Aus.
tria; Maynard, minister to CONSTANT
NOBLE: Sheat, sixth auditor; Martin,
postmaster at Montgomery Nj. ID.
Wade, chief justice of the supreme,
curt of Montana; Evans, marshal OF