The morning news. [volume] (Savannah, Ga.) 1887-1900, 1888-12-07
WAR TAXES ON COTTON.
THE REPAYMENT DISCUSSED IN
THE HOUSE.

Barnes Takes Contrary View.
WASHINGTON, Dec. 6.-In the House
today the order relative to the considera-
tion of the direct tax bill was so modified as
TO make the measure a special order for
today, Tuesday and Wednesday. it being
the desire of many members that an ad-
iournment be taken over Saturday.
An effort was made to reach some agree
ment touching the offering and tendency of
the amendments, but it proved futile, and
without any understanding on this point
the House, on motion of Mr.. Caswell of
Wisconsin, went into committee of the
whole, with Mr.. Springer of Illinois in the
chair, on the direct tax bill.
CALLS FOR SIS, ,227,632.
Mr.. Caswell explained that the simple
nurpose of the bill was to refund to the
States and individuals who paid the tax that
portion Of the direct tax which was col
iected. After careful computation, he was
able to state that the bill carried ST.. 227.-
632.E This did not include 10 per cent. COM
mission allowed the states or parties who
maid the tax. The amount to be cancelled.
now unsettled, was S256, 6,240.
Mr. Oates of Alabama said that the first
ground of his opposition to the measure
upon congress by the constitution to pass
the bill, or to make the appropriation pro-
vided for.
WHAT HE CONTENDED FOR.
He conteDded, not for strict cor struction
of the constitution, but for an observance
of it. The only way that the constitution
could be preserved in its original integrity
was for congress to keep carefully
and squarely within its grant of power.
When tho limitation was disregarded.
aud the uDhridled will of congress substi-
tuted for it, the people no longer had any
guarantee of the rights reserved TO the
states and people. The money collected
under the act OF 1861 bad been legally col
lected and expended for the legal purpose
of the common defense, and the bill was,
therefore, donation unjustified by the con-
sitution.
COULDN'T BE GIVEN TO THOSE WHO PAID.
His second objection was that it was un-
just in its provi.ion. The money collected
from the people could never be returned to
those who paid it, and at this late day 1t
was impossible to restore it TO those from
whom it was taken. 1t was urged as rea-
son for reimbursing the states, that some of
the states had never paid tax. If it was the
intention to pass this bill, in order to equal
re taxation, then he insisted that congress
should go further and refund the cotton tax
and correct other abuses more glaring than
had ever arisen under the &c of 1861.
A SERIES OF AMENDMENTS.
He sent to the clerks desk and had read
for information series of amendments
which he proposed to offer at the prop
time The first refunds the cotton tax; the
second permits persons who pa that tax to
bring suit in the court of claims for the
amount paid; the third revives the right of
int n ai ~,
visions of tn captured and abandoned prop
erty act; and the fourth directs the Secre-
tary OF the Treasury, in making payment
and settlement of the direct tax to take into
account and set-off any amount due by any
state to the United States under the act of
june 23, 1886, 'to regulate deposits of pub
lie money"
MR.. BARNES OF GEORGIA.
Mr.. Barnes, of Georgia, said that the pur-
pose of the bill was TO execute release as
to the tax uncolledted, and to refund the
tax collected to those who had paid it. Con-
Sldered in this mere statement of the ques-
ton, without regard to constitutional prin-
clples, there was an appearance of equity
IN the scheme. He wished to call atten-
ton to the cotton tax. In 1862, tax of a
Z cent per pound was placed upon cotton.
In 1854, it was increased to 2 cents, and in
1856, it was further increased to cents,
and the great bulk of the cotton tax was
paid under this last act.
THE TAX OF 1861.
The direct tax Of 1861 was a land tax,
leg9l tax, general tax, constitutional tax,
Iaid in accordance with the forms and rules
prescribed by the constitution. The tax on
colt n was special tax, an illegal tax, an
unconstitutional tax. 1t was special land
TAX upon the cotton lands of the south. He
proceeded to make an elaborate
legal and constitutional argument to
SLOW that the tax on the product
OF land was a tax upon the land
Itself; and he quotedEfrom declarations by
the Trainers of the Constitution to prove |
that, IN their opinion, an indirect tax was a |
YAK upon land and a per capita tax on
slaves If the labor which gave fruit to
the land was to be taxed as part of the !
realty, the conclusion was irresistible that
tne product which was the joint fruit of
I'd 1ne land and labor was part OF the realty. |
Inc land was of no value without its prod
uct, and the tax ON the product was a tax
Oh the land.
TOBACCO IN THE SAME BOAT.
4, Mr.: Caswell inquired what was the dis |
JUNCTION between the tax on cotton and the |
TAX on tobaccos
a, Mr.: Barnes replied that there was no dis
NHctlon whatever. So far as raw, un-
manufactured tobacco was taxed, the tax
va, vas ,lIiegal and unconstitutional. He did |
n1l beheve that it had ever been contem- |
pated by the trainers of the constitution |
,V .naV Ihe products of the land should ever be |
tta1ed' tn,d 1t was proposed by the pending |
M oil 70 refund the direct tax on account of |
uofIaln inequalities, and yet the gentlemen !
~ ~ H5u uSeu 10 refund a tax which was clearly |
'u llegai, unconstitutional and special tax
"a "a TAX imposed on the cotton lands of the |
'ou'n' over and above the land tax of 1861. |
NOT A UNIFORM LEVY.
M Mr. Barnes also argued that it was not |
~, a,,oIln tax as required by the constitu-
T'o' ou' ana oeSides it was tax on exports. 1t
vas vas therefore liable to several constitu-
tno1al objections While the supreme court
as nsu ~ never passed on the constitutionality
ar,.,. .ue question, yet when the case was
eos,uT MSueu before eight judges they were
tSfiually divided. This, at least showed that
'"IS ~, TAX was OF doubtful constitutionality
Ills Ills entire cotton tax from the south
0HulTuhted 0Hn to SOS 100000, of which $ll ,000,-
oyOo NV uau been paid by Georgia, and which
NJ oqht I'M should now be returned to her.
~ tl. barnes speech commanded the atten-
r1ou uou ol the entire house, and at its close he
bers. ~ nu"ipoi Vi ileiii-
=, MR. ENLoE's AMENDMENT.
c..l; r Enloe, of Tennessee, sent to the
nro,l. n uesk and had read for information a
tUposed tsV amendmen refunding the cotton
can,a anq providing that such amount as