The western sentinel. [volume] (Winston-Salem, N.C.) 1887-1926, 1888-04-12
NEEDS OF THE NATION.
DISCUSSED BY SENATOR ZEBU-
LON 3. VANCE.
Vance on the Spoils System of the
High Tariff Men.

Vance on the Spoils System of the
High Tariff Men.
From the Baltimore Sun
ARTICLE III.
In the formation of our government
one of the earliest things to receive
consideration was the matter of taxa
tion. In the estimation of freemen it
ras also most important and deserved
nd received the most mature and ear
nest examination. And surely no
people on earth were better fitted to
deal with it than those who established
our government. It was the prime
cause which had led to separation and
independence For centuries our En-
glish ancestors had struggled against
their princes for just principles Of tax
alton, and their statesmen had sounded
all the depths and shadows of the SUBJ
iect. Their wisdom and experience
were the richest inheritage of their
children in the American wilder
ness.
Profting by these lessons which The
history of their ancestors afforded,
our founders established such kinds
and methods of taxation as were best
suited to the situation of our commu-
mites and the upholding of liberty.
The States, for the support of their To-
cal governments, having the power of
direct taxation of wealth, licenses,
polls and the like, were forbidden to
impose either duties or burdens ON
either foreign or inter state commerce.
To the federal government was given
the power to tax foreign commerce as
all the other objects Of taxation on
which the States were permitted to
levy. In short, the taxing power of
the State was limited that of the fed
eral government was unlimited, in the
particular that it was both foreign
and domestic. The only restriction
laid upon it was that direct taxes up
on the property ofthe country must
be imposed in proportion to popula-
ton. This has in many ways proved
unfortunate. 1t is manifestly SO un-
equal and unjust as to deter the law
makers from resorting to it when it
could possibly be avoided. This for
ced the bulk of taxation into methods
less offensive but really more unequal
and unjust still, where it remains eli
trenched.
The debates in the First Congress
on this subject show decided prefer
ence for tariff taxation over the direct
kind. In this the representatives fol-
lowed the recommendation of Hamil-
70 Of =
senting opinion. The primary object
was 4'eUenae, and one of the reasons
most fervently given for adopting this
rather than this direct taxation was
that it would at the same time Incl
dentally encourage or protect, if you
please, our infant manufactures. Such
were the origin and intention of our
first tariff laws, and such continued to
be their object for more than a quar-
ter of century. Those who claim
that Alexander Hamilton and the
members of the early Congresses were
protectionists per Sc, and enacted tar
ifs for protection and not for revenue,
assert that which cannot be proven
by their words or deeds.
Admitting, then, that a tariff for
revenue is constitutional, and is sane
toned by unbroken usage from the
first, I desire to show the great import
ance of regarding such laws with jeal-
ousy and confning them within reas
enable and legal bounds. AT the ve-
ry best tariff operates most unequal
ly. 1t is scarcely possible to frame
one that will bear with equal weight
ON every man. Knowing this, legis
lators are less solicitous in striving
for equality, and the temptation to
give one class or section an advantage
over another is very great The diff
Guilty of evenly adjusting the burdens
and of detecting the inequalities af.
fords ample shelter. for this lniquity
OF conrse, the natural and undisputed
basic element of justice in taxation is
found in the requiring of every man
to pay in proportion to his ability
That is to say, that every citizen of a
State shall contribute to the support
of the government which protects him
in proportion to the interest which he
has protected. Accordingly, as al
men have an equal interest in the pro-
lection of their lives, persons and liber
ties, SO in all countries the persona
tax is the same. So in all State tax
es on property the amount levie6
against each individual is an ad valo
rem percentage on his taxable pos
sessions. There is no other rul,
which shakes hands with strict justice
| No man in America would submit
without struggle to any other in th'
levying of direct taxes. A direct ta1
on persons and property which con
tanned as much of injustice and inc
quality as is covered by our existing
tariff laws would provoke armed re
sistance all over the United States il
ten days. But the tariff methods ar
imperceptible to the ordinary victim
He finds prices high, perhaps, but at
tributes it to natural causes. He doe
not. know that they are artifcially pre-
duced for the benefit of his neighbol
IF he did, that neighbor would, pei
haps, hear Something drap" som
fine morning. Hence the dangerou
nature of tariff taxation. It is sal
there is no sensation more pleasan
and soothing than that of bleeding
| yet there is nothing that more certain
| ~ ends in death. The process of pay
ing taxes without knowing how {
| when is equally soothing, but its ine1
! table ending is equally certain. II