The Caucasian. (Clinton, N.C.) 188?-1913, 1895-05-16


in the basis of direct taxation and
and apt words. care |
fully selected, were necessary to be
found to describe their status and 10 |
limit the political powers they repre-
sented, and, also, the extent of their
to taxation. In this connec
ton it was subject of sedulous care
that only three-tifths of the negro
slaves should be taxed. and that none
of them should be taxed as property,
according to value, but should only
be taxed as persons, according to
their respective numbers The word
'capitation' standing alone did not
protect the STAKEHOLDER against such
a liability, because in fact and In
law the negro slave was not q free
person. he was not a citizen or a
denizen or a voluntary resident in
the country. All these characters
ties belong to a status or condition
that is the result of free and volun-
tary choice, and only that status can
sui ject person to capitatiOn
tax.
'As the words direct taxes were
employed in fixing the basis of APP
portiOnment of taxes and representa-
ton among the States, according t"
the number Of specified classes of
people in each State, the words or
other direct tax were necessary to
describe the negro slaves that were
otherwise liable to taxation, and to
restrict the power to lay such direct
taxation to the three ifths of such
slaves who were to be counted as If
they were free persons.
WHY THE WORDS ARE OBSOLETE
"For these reasons, which l can
not state fully or discuss in the limits
of an interview, l am convinced that
we cannot look for a true definition
of din ect taxation outside of that
special and conclusive meaning
given to them by the context of the
constitution.
"Those words relate to negro slav-
! cry, and the thirteenth and ur-
! teenth amendments of the constitl-
: ton have rendered them obsolete.
They remain in the text of the con-
stitution, but they are to be read
only in parentheses, as the fugitive
slave and African slave trade pro-
visions are read
I'm the view l take of this matter,
the thirteenth and fourteenth amend
ments, and especially the second sec
ton of the fourteenth amendment,
present the question of the power of
Congress to lay and collect taxes in a
new light, and prevent the word di-
rect with its multiform meanings
in common parlance, yet to be in
creased by many others, from sap
ping the foundations of the govern
ment. 1t reqaires an immutable
principle of personal right or liberty
to empower any person to Withstand
taxation at the expense of destruction
to the essential powers of govern.
ment. Such a principle cannot be
found in the distinction between q
tax that is direct and one that is in
direct, the burden bel lg tie same il
either case.
THE POSITION OF THE COURT.
81 do not understand that our Sd
preme Court has ever defined thu
/, words direct taxes in section 3, o.
direct tax in section 9, of article
SO as to give those words an authen
tic Specification in their general ap
plication to a body Of enactmenrs TO
laying and collecting taxes. Tha
court has uniformly held that a CAPT
tation or poll tax is direct tax; tina
tax on personal property is not /:
direct tax, and that tax on real es
state may be direct tax, if it is ap
pOrtiOned between the States. Onl,
In the case of capitatiOu tax hav,
they held that the power of taxation
was limited by the nature or char
acter of the subject or object OF
which the tax is laid. Except IN tn,
case Of a 'capitation or other direc
tax, OF the same nature, laid upol
persons and not upon property, Their
is no definition in the constitution Q
any direct tax. There is such a def
milton as to taxes on the poll or per
son, but none as to property of an,
description. They are direct taxes
laid upon the persons whe compris'
State communities and must be ap
portioned according To numbers. Ii
the case of Yea zie Bank vs.. Fenno
eighth Wallace reports, the court de
cided that a tax on the circulation o
State banks, though it was laid o,
the banks, and not On the bills emit
ted, was-not a direct fax.
The court in that case did no
: undertake to make a general dc fiui
ton of the terms direct taxes bu
they held, in effect, that the metho,
of taxation was an element in tn,
constitutional definition of thes,
words. They declined to accept til,
definition of political economists
and said: Much diversity of opin
ion has always prevailed upon tn,
question. What are direct taxesf At
t-mpfs to answer it by rrference t,
the definitions of political economist
have been FIR. quently made, but with
out satisfactory results. The emu
m ration of the different kinds @
taxes which Congress was au -horize,
t. impose was probably made witt
very little reference to their specula
TiOns, The great work of Adam
Smith, the first comprehensive trea
tise on political economy in lne Eng
.ish language, had then been recent
~ published, but in this worn
though there are passages which re
Ter to the Characteristic difference
between direct and Indirect taxation
there is nothing which affords IN,