New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1895-05-21

hc lnnenagc Of cher Iuscc Marshall. the only
security against he abuse Of thla rowr ionmn os ~
ing tax the Legislature acts upon Us Constituent"
This IL. IN general sufficient secnfy agams, ',rn 1
they retained this security by providing mat drcc,
Congress should he adjusted on the same measure
WHATEVER THE REASONS. THE REsTRIc-
TIoNs REMAIN.
Moreover. whatever the reasons for the constltu-
tonal provisions there they are. and they appear
to us to speak in plain language
1t Is said that tax or the whole income OF prop
ef Il NOT but r d1y J." as e dnty cyabc WITH
out apportionmen, whether direct or indirect, We
In breath and the restriction blown 10 the winds
In another
u GS'sy orn n an Indirect tai imposed
on the importation expectation or consumption OF
goods: having "a broader meaning than custom.
which is duty imposed on Imports or exports
that the term ,mPos; als9 signifies i "ny Xxx AK;
the indirect taxes. An excise duty Is an inland m
post. levied upon articles Of manufactnre or ale,
and also upon licenses TO pursue certain trades o.
In the Constitution The words duties. im1os,s
and excises' put in .lntithos.s 10 direct taxes
Gouverneur Morris recognized this in MS remarks
approving OF the motion modified. % Ell Deb;
S62J And Mr. Justice story; If his ''Commcntarics
on the Constitution tSec. e52) expresses the view
that 1t is no unreasonable to presume that the
word f b psei the az ramrs of the TO cS
tuition since in other clauses 1t was provided tnai
tax S duty nan h sf State 81 ha wh
the consent Of Congress. lay any imposis or duties
tey necessary FOR executing It's Inspection laws
and he refers to letter Of Mr.. Madison 10 NJ.
Cabel of September Is, lSs TO that erect. q Mad''
sons writings. G6)
HAMILTON AND MADISON QUOTED.
In this connection it may be useful though at the
risk of repetition. TO refer to the views of Hamilton
and Madison as thrown into relief in the pages OF
The Federanst" and in respect Of the enactment
of the Carriage Tax act and again to briefly con-
slider the Hylton case g Dali I'D SO much d"clt
The act Of June L. 1884, laying duties upon car
in time Of threatened war Bills were then pend.
ing in Congress to increase the military force OF
the United States and to authorize increased taxa
ton in various directions. II was, therefor. as
m a Rai Sf ne tax xs' of the Of the
The Bin passed the House the 18th Of May, APP
and M Ames are .ne on pMaSon On osnt t.
this tax on carriages an unconstitutional tax;
and. as an unconstitutional measure. he would
vi! Mr "5 Ames said it was not to he wondered at
that h. coming from different part OF Tie
sh9la nave Who lpo as e In o
sets this tax had been long known; ana ,hSGc
whether a tax is direct not. He had satisfied
5 the 'h s fns june wS a. NJ Madison wrote 70 Nj
Jefferson: The carriage tax, which only struck at
the h h ps Ss Vent nT hT to- the S
where on the 81 day OF June. Il was cons cred
and aaopea eng on the fSoTnS day " Received
on the same third day OF June the Senate con,
dsr1 rans5 aS. @yns a maFns hr @
visions for securing and collecting the Guiie. on
and teas IAN act for the more cffectuai protection
OF the Southwestern frontier AN act laying add
IAN act laying duties licenses for selling wines
and foreign distilled spurious liquors By retail
a iinn an act laying o"''eS ." properly '''' ''1
II appears then that Mr. Madison regarded the Car
TIA as
gave his against II. although II was 10 large
extent. II not altogether war measure.
WHERE HAMILTON STOOD.
Where did Mr.. Hamilton stand? Al that time he
was Secretary OF the Treasury. and II may there
fore be assumed without proof that he favored the
legislation. But upon what ground? He must. OF
course. have 10 the conclusion that It was
not direct tax. Did he agree with Fisher Amcs
his personal and political friend that the tax
an excise? The evidence is overwhelming that he
In tho thirtieth number OF, The Federalisi"
after depicting the helpless and hopeless condition
Of the country growing out OF the inability Of The
Confederate ton to obtain from the states the moneys
telgent adversarcs Of the new Constitution ad-
init the force Of this reasoning. 1ul they qualify
| their admission by a distinction between what
| they called internal and external taxations The
former they would reserve 70 ne state govern
mercial imposts; or rather duties on imported ar
'ss the Fas in hs Mnf to nS%s
while still adopting the divisions OF his opponents,
under the general Denomination Of internal taxes
| may be subdivided into those o. the direct ard
| which must be understood duties and excuses on
| articles Of consumption one is at loss 20 con
a af Thus we ina Mr o. smlon Whs
writing to INDUCE the adoption Of he Constitution
and internal. putting into the former the power u
duties on imported articles ana into the
the latter INTO drec and indirect putting no the
ton.
1t appearc 70 US. to inevitably follow that in
ternai faxcs except duties and excses on articles
| OF consumption, fell into the category OF direct
DID he. in supporting the Carriage Tax bill change
his views In this respect? iiis argument in the iyl-
this 19e1iSSn 1t vas not reported by Raas BIT
Hamlltons writings except THE Federas'." After
SAYING that we shall seek in vain for any legal
deca and aer forcS Stating tho @
sbiity OF collecting the tax Il It i to be considered
presumed to be the only direct taxes Capitaton
or poll taxes taxes on lands and buildings. general
dlvduas. or on their whole real or personal estate;
all else must Of necessity be considered as Indirect
contradistnguished from taxes" ''If the meaning
It wiz be found IN 't to nedc the duty On
carriages. which is there considered as an excise"
ton is to be realized IT is fair to seek the meaning
from which our Jurisprudence Is derived" q HaniIi-
| tons Works. 32oJ
| THE CARRIAGE TAX AN EXCISE
| Mr.. Hamilton therefore clearly supported the
| law which Mr.. Madison opposed. for the same rea-
| son that his friend Fisher Amcs did, because II
| excise. and such specifically COM
| pretended by the Constitution Any loose express
sions in definition Of the word ''direct' so far as
conflicting with his well-conceived Views in The
| Federalst. must be regarded as the liberty which
the advocate usually considers himself entitled 10
take with his subject. He gives. however IL seems
| 70 u.s. definition which covers the question be-
| fore
| A tax upon ones whole income Is a tax upon the
| annual receipts from his whole property, and as
| such II Is a tax upon that property. and direct
| tax in the meaning Of The Constitution. And NJ