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

the category Of free persons All
ifee persons are liable to 'canita.
tIon taxes II Congress chooses tn ,ax
mem IN that direct way, but only
thres-hfths of the negro slaves were
ii"oie 10 SUCH taxation before the
dourteehth amendment was adopted
i ms change In the constitution en-
iafesd the power OF Congress as TO
ts xaiion by removing a restriction
thata formerl y existed and cannot
DE construed now so as to de-
crease that general power Aside
from the effect of the fourteenth
amendment on the status Of this
question, which 10 now open as res
'"'"Jr", the facts which led TO the in
ser'Ion OF the words Representation
and direct taxes in article 9. sec
tion :, and the words no capitation
or other direct tax in article |, see
ton ., originated IN the mutual jeal-
0usy that existed, and was almost
beyond the reach of compromise, be
tween the slave-holding and non
slave-holdlng States.
WHY a COMPROMISE WAS NECESSARY.
zone party opposed slave repre-
Sentation IN the basis Of the appor-
tloDment Of political power, and con-
tended that slaves were property and
we're not persons to be Included in
that basis any more than untaxed
Indians were persons The other
party insisted that if slaves were not
to be counted III the basis of repre-
resentation in Congress they shoald
not be taxed directly as persons by
'capltatIon' taxation or under anv
other direct tax The COMPROMISE
or these contentious made the union
OF the States possible, and that agree
ment was EXPIRE ssed ia these two
ella uses and sections of the consti,u
ton in which alone the word direct
taxes AL direct tax appear. Read
Ia con nectlon these two clauses, as
follows:
Representatives and direct taxes shall be
appOrtioned among the several states which
may be included within this Union accord
ing to their respective numbers which shall
be determined by adding to- the whole mum
Der OF Tree persons, including those bound
To- service for a number of wears and ex.
Guiding Indians not taxed, lhree-fiGths of al
other persons tartIsle !. section b, and mo
CapitatIon or other direct tax shall be land
unless N proportion TO the census of enum-
rration hsreInbcfOre directed To be taken -
(Articie /, section 81
Il would ltalicise the words in
these clauses that relate to taxation
and representation in the basis oi
apportlOument, and, in both clauses.
1t Is obvious that the taxation OF
persons, and not of property, is the
subject or proportionate regulation,
and that the word direct as thus
applied to taxation, has no reference
to property, but does expressly relate
10 persons. AS to the representative
| appOrtionment, thus made impera
tive, 1t also applies to persons only
AQUESTION OF NUMBERS.
"Taxation and representation are
so much united IN both these clauses
that 1t is not possible TO separate
them grammatically,so rs to consider
them separately y; and the proportion
of numbers is the same IN the basI:
Of taxation and that Of representa-
ton. 1t is impossible that proper
ton of numbers between the State.
can be even approximately 'dete r
mined by a computation OF .th'
acreage or v.lue of lands in there
spectlve States. The numbers 0
the free people, Indians and slave
In any State that are entitled to rep
resentation, and are also liable t
taxation. are made liable to 'direcl
or personal taxation, because the,
are directly and personally enumer
ated in the decennial census, and ar
counted only by numbers in the basl
of representation, and IN the appor
tionment laws. Land cannot be in
cluded in the census, for either O
these purposes, because the 'enumel
atom in each State must be actual
which is impossible as to real prol
erty, and it must fix the numbers Q
persons tinitely. 50 that 'represer
tatives and direct taxes shall be al
portiOnod among the several State
according to their (the States r.
spective numbers
, st seems TO me to be entlrel
, clear, that. both as to direct taXs
. and appOrtionment Of repr~ sent;
r ton, the basis is identical, and tn;
, it relates, in both cases, to the ce
= tain classes of people whose numb
! control the proportion of taxes, al
y the 1atIO of the apportlonment I
/ representation among the sever
q States. AS to the persons enume
!. ated in the census, some are to !
: counted and others are to be e
cluded, both from the basis of re
g resentation and from liability
I personal taxation.
t THE STATUS OF THE SLAVE.
!, "An Indian, mot taxed by Il
u State. Is not liable to any dire
. personal tax imposed on him by Il
United States; but that does not e
. empt his property from taxation. |
is regarded as an alien. under the
clauses of the constitution, until
is taxed by the State, and is not
e able, therefore, to a 'capltation' t
Is or 'other direct tax A slave or
re untaxed Indian has no polite
{ rights under the constitution, a
l. wherefore no personal ilaoiiity
X taxation. The slave is chattel a
n, is endowed with the political chars
e. ter of person for a special purpt
10 alone, by the express declaration
of the constitution, whatever may
to his personal rights as man.
re ain the compromise that gave
,y istence to these peculiar politi
he provisions of the clauses ! hs
9 quoted, three fifths of the mes
x slaves were counted in the basis
representation and also of direct t
s. alton, and the other two-hfths W
he excluded from both, Three fif hs
ut tn hem were made persons in po
lr- al sense, and were, for that p
of pose, placed in the category OF t
is Dc rsons;' while the remaining t
of if,hs were left in their character