The western sentinel. [volume] (Winston-Salem, N.C.) 1887-1926, 1888-03-29
NEEDS OF THE NATION.
DISCUSSED BY SENATOR ZEBU-
LON B. VANCE.

LON B. VANCE.
Fallacy of the Protective Idea. Con.
stitutional Limitation Of the Power
to Lay and Collect Taxes.
From the Baltimore Sun.
ARTICLE I.
Your request that I should write q
series of articles for publication in the
Sun on purely economic questions per
tanning, among other things, to tariff
taxation, has significance that, per-
haps, did not occur to you. 1t did to
me, however, very strongly. It re-
minded me that for the first time in a
quarter of a century the people of the
United ctates were in thezcondition or
the temper to examine such questions
upon their merits and their bearing
upon the welfare of the people. Dur
ing the excitement Of war of course
such questions could not be calmly
discussed, ar j during all the turmoil
and confusion which followed IN the
wake of the war there was Nc room tor
the consideration Of these things in
the public mind, nor. have the bitter
messes and prejudices growing out of
that strife permitted it until very
recent date. That great newspaper,
whose success depends upon the skill
with which it selects and treats those
topics most interesting to the public,
should make such q request as you
have made of me is convincing proof
of the gratifying fact that the day of
excitement and bitterness has passed
away and tho time for calm reasoning
about the things which make for our
common good, las come.
The enormous system of taxation
which was inaugurated under the ne
ccssities of state of war, and which
has been kept alive and increased un-
der the prejudices growing out of the
war, has now to be examined and crit
F.: icised by the impartial Judgment Of
, the present generation. This exami-
nation il to determine whether great
, economic questions shall be dealt with
j in a manner to satisfy the greed of a
class or for the best interest of the
great majority.
As our government ID one Of limited
powers defined by written constitu-
ition, and as our safety and prosperity
.on the whole depend mainly upon the
faithful Observance ofthese limitations,
II maintain that it is the first duty of
n citizen, when he undertakes to in
vestigate for himself the propriety of
.our present tariff laws, to consider
whether OF not they be conformable
to our constitution. There is no doubt
whatever that Congress has power to
impose tariff duties. The constitution
expressly confers it. The words are:
Congress shall have power to lay and
collect taxes, duties, impcsts and ex-
cises, to pay the debts and provide for
the common defense and general well
fare of the United States" But this
grant Of power il limited to certain
purposes, as appears by the language.
OF course it could levy and collect tax
es, &c, for no other purpose than
these mentioned to wit, pay the
debts, provide for the common defense
and general welfare Of the United
States. It will be noticed that these
are all public purposes, and there is
no iatimation whatever of power to
levy and COLLECT taxes for any private
or individual purpsse. "The debt" of
course, is public. The defense 10 COM
mon. The welfare is general. No
one will deny that the object Of this
: power was to raise revenue, money.
Whilst it Is not possible to draft a
|. tariff bill in such terms as would yield
/, the precise amount Of revenue desired,
yet it il . sufficient compliance il the
p, object Of tho Law be in fact and truth
y to raise reyenue-or in other words, is
sdeslgned to effect either of the public
, purposes mentioned in the constitu-
ition. The protsctionists claim that
under the term general welfare" q
tariff may be lawfully framed, not to
raise revenue, but to afford protection
no the manufacturers of this country !;
that 10 TO say, that it is lawful to i'm
pose . tax upon foreign products that
will increase the price Of their own
products. They then 20 on to argue,
In the usual way, that the general
welfare Of the United States is
provided for bv providing for
their citizens individually engaged
in certain pursuits, inasmuch as their
prosperity will in divers ways rebound
to the prosperity Of all, DC, and 20 on.
1t seems to me. that this argument is
to be met at the threshold by an abso-
lutte denial of its truth. Congress ID
authorized to lay and collect taxes in
order that with the money 50 derived
lit may pay the debts, provide for the
common defense and general welfare.
These objects are 70 be effected with
.the money results of taxation, and not
lby any method of levying taxes. They
are to provide for the general welfare
with the cash collected and placed in
the treasury, not by 50 arranging the
law for levying taxes as that no taxes
,shall Be collected or by any other col
lateral results The general power of
.enacting laws to further the purposes
.ofths federation are to be found in
other parts of the constitution, and not
under the head of taxinglpower. They
ARE ailscontained in the remaining
clauses Of section Z, article 1. Clearly,
if you could not devote the money
collected under tariff Law to the OBJ
ject In question you cannot lawfully
make the method Of It's collection
ssrye thc purpose a. q primary object.
For : still stronger reason, you cannot
effect the. object BY prohibiting the
collection Of money under tariff law.
The constitution says: 'siay and COL