The times. [volume] (Richmond, Va.) 1890-1903, 1892-08-16
TIE DIRECT TAX.

rho ,eturn of the direct tax money 10 the
states by the United States Governments
:. q matter of which we have seen no intel
ucsnt account and We therefore give an ac-
count Of il in full.
In August. 1861. the Congress OF the
limited States passed an act imposing di-
rect tax of 320. 900. 900 per annum upon INC
rhole United States, of which a certain sum
wa apportioned to Virginia, although the
state was at that time in armed revolution
agaiust the United States Government ana
the Government of the United States oceu-
MED only small fragments of her territory.
The tax was laid on all lands according 70
their money value on the first OF April looz'
II provided for the assessment and collection
of the tax, and authorized the sale Oh 80
much of the lands of the DELINQUENT payers
az might be necessary to satisfy the taxes
due thereon: and provided, furthermore
that at any time after the advertisement LOT
sale and before actual sale the delinquent
taxpayer might pay the amount assessed
with ten per cent penalty. and thus relieVe
his lands: and in the event of the sale OF
land for n-payment OF the tax the owner
might redeem 1t within certain period
Il provided further that if. at the time 1t
went into operation, any State should be
in actual rebellion against the Governments
the President should collect the tax from
the people of that State with per cent
added as soon as the authority OF the laws
of the United States was re-estaolished IN
that State. A subsequent statute passed
June 7, 1892, provided as to the States IN
armed revolution that a part OF the tax
should be charged by the act itself upon
each tract of land in such State, the amount
to be a sum which bore the same proportion
TO the whole tax charged to that state as
the value of the tract bore TO the value Of
all the land in the State.
The tax laws we're enforced all over those
States remaining in the Union and IN many
parts of those which seeded.
During Mr.. Cleveland's administration
the Congress of the United States passed an
act providing for the return to the States
of the money collected under these acts. but
Mr.. Cleveland vetoed the act on the ground
that il was unconstitutional. He argued
that the tax had been duly and lawfully
collected. and being once in the Treasury 1t
was there as money Of the people deposited
for certain trusts-that is the expenses OF
government. To take other money from
the Treasury and give it to the States upon
the pretext Of returning tax once properly
collected was in effect a gift Of the public
money which Congress had no authority
under the Constitution to make. He also
condemned the act as one Of vicious ten
denotes in accustoming the people TO look
for reopening the questions of taxation, all
of which when the tax is lawful, should be
considered closed by the fact of collection.
On the I'd of March 1891, the Congress OF
the United States passed again an act Tor
returning this money to the States and Dir.
Harrison approved it. Under the provision
of the act GAP. 702.77 came 10 Virginia, and
the Legislature at its last session passed an
act accepting the same in full discharge OF
all claim by the State on account OF said
collections and providing for distribution
of it to those who had originally paid the
taxes.