Richmond dispatch. [volume] (Richmond, Va.) 1884-1903, 1888-12-07

iUHNfFlNE tNt EtaAFH AbNt rUAiN VI tf' NNfNN-
had never paid tAe TAX. II II was the intfn'
ton 20 pass this bill In order 10 equalizs tax
stion iheu he insisted that Congress should
20 further and refund the cotton tax and cor
rect other sbuses more glaring than had ever
arisen under the act OF 1861. He sent 10 the
Clerks desk and had read for Information
series OF amendments which he proposed 70
offer at the proper time. The first REFUNDS
the Gotten tax; the second permits persons
who paid that tax 10 bring suits In the
Court Of Claims 70 recover the amount paid;
the third REEVES the right OF action In the
Court OF Claims under the provisions OF the
captured and abandoned property act, ana
the fourth directs the Secretary OF The Urea
sury 10 making payment and settlement OF
the direct tax TO take into account and set on
aRy amount due by aBv State 10 the United
States under the act oi June %, 1895, "to
regulate the deposits Of public money!"
ut Barnes, Of Georgia. said that the pur-
pose II The bin was 20 execute release asto
the tax uncollected and % refund the tax
collected b those who had paid IL. Consid-
cred IN this mere statement OF the question,
without regard 20 toe constitutional princi-
pies, there wa an appearance OF equity IN
the scheme. lie wished 10 call attention to
The cotton tax. In 1862 a tax Of bali cent
uer uound Has placed upon cotton IN 1864 II
was increased 10 two cents. and in 1866 II
Uas further increased 10 three cents, and
ihe great bulk Of the cotton tax
was paid under this last act.
The direct tax Of 1861 was land tax, legal
tax. general tax, and constitutional tax,
laid m accordance With the forms and rules
prescribed by the Constitution. The tax On
cotton was a special tax, an Illegal tax, an
uscensttuiiopsl tax. II was special land
So L.. L. L. 81 The Gnnfh lie
proceeded % make an elaborate, legal, and
constitutional argument 10 show that the tax
on the products Of the land was tax upon
the land itsei and be quoted from the decla'
rations by tho trainers Of the Constitution 10
prove that in their opinion the direct tax
was ajax upon the land aud per capita tax
On slaves. n labor, which gave the fruit TO
the land, was 10 be taxed a. psrt OF the
realty The conclusion was irresistible that
the product, which was joint fruit Of land
and labor, was a part Of the realty. The
lauJ was OF no value without rs product and
TIE tax on the product vas tax on the land.
Mr.. CasWell inquired what was the dis
tinctiOn between the tax on cotton and tie
tax on tobaccOY
Mr. Barnes replied that there was no dis
tncti0u whatever. So far as raw, unmauu-
featured tobacco was taxed, the tax was He
iicve that 10 had ever been contemplated by
tue trainers OF the Constitution that the pro-
duets Of The land should ever be taxed. IL
vas proposed by the pending bin 10 refund
the direct tax on Accountof certain inequ1li-
ties. and yet gentlemen refused 10 refund
tax which was clearly an Illegal, uncOnstltu-
tionsi, and special taxa tax imposed on the
cotton lands Of the South over and above the
land tax ~ 1861.
Mr.. EnlOe. ~ Tennessee, sent TO the
Clerks desk and bad read Tor information
proposed amendment reiuuding the cotton
tax, and providing that such amount as can
not be paid 10 persons who paid the tax
shall be- turned over 10 the school fund OF
the states interested.
Mr.. Kerr. OF Iowa. said that one Of bic OBJ
jectens 10 The refund o. the cotton tax was
hat during The wears when the tax was col.
lected the producers received 10 large price
for their cotton that the tax was really to
their advantage.
Mr. Milisen, OF Maine, could see no
analogy between the cotton tax and the fax
which il was now proposed 10 refund. The
cotton tax had been paid. There was no
default shout II. II 1t fell upon one sectlon
moro than upon another n WAS because cot
ton was produced In that section. A. far IS
the direct tax was concerned, either those
States who failed TO obey the law should now
come up aud pay the tax or the States that
did nav IL should be reimbursed.
Mr. Stewart, Of Georgia, regarded the
pending bill As unwlse legislation. lie sug-
gested that il there We're no surplus Ia the
Treasury the measure would never have been
brought forward. II was one Of the great
schemes 10 take money from the Treasury
and 10 tx the charge Of prOdigality on the
Democratic Administration. There was no
public ezlgencY now exiting which could
Justify Congress IN resoriing 10 such uncon-
fiiution legislation. Nowhere In the letter
Of the Constituti0n-uONhe In its spirit was
there 4 word or sentence 10 Justify this
vicious LEGISLATION. which was markedly a
donation by the General Government. It
was frsugbt with danger and as precedent
would prove perniciou'.
An Informal recess Tor about five minutes
was taken 10 enable Mcssrs. Caswell and
/ oates ~ canvass their respective sides aud
ind some gentleman VINO desired 10 speak
up0n the measure. Blr. Cuwell was unsuc-
cs.sful In his search. but finally Mr.. Hooker.
Of Mississippi, took the floor In opposition to
/ the bin. lie was not surprised, he said,
that no gentleman on the other side was pre-
pared 10 give any reason for advocating the
extraordinary proposition 10 take from tne
Treasury the bsck-tayes paid by THE citl-
zens sud distribute them among the several
States. The income tax had been repealed
years ago. There we're men IN bis section
which mad not paid the direct tax, and who
hsd not paid the inocome tax; and he raised
the note Of warning tbat II Congress passed
this I'm Il would not he long before Il would
De said that ~ order TO equalize taxation the
income tax would have TO be refunded 10
those persons who bad paid It. II Congress
was going 10 enter upon the work Of equal
izIHrtaXttion Il ought not 20 begin With tax
which was ccnsliuiiouaily levied and con-
sututioraiy collected; 1t ought 10 begin
With that tax which the common consent OF
mankind and the Judgment Of every fair
minded man conceded 10 have been illegally
and unronstitutioual'y aid.
Pending further debate the committee
ro,e.
Mr. Clements. Of Georgia, from the Cons
mutec on Appropriations. reported the Dis
trict VI Columbia appropriation bin, which
was referred 10 the Committee OF the " hole.
The House then, ~ $3.50 O'Clock, adjourned.