Richmond dispatch. [volume] (Richmond, Va.) 1884-1903, 1899-05-31

tory. and had the C-ceat star'ps. .~.,
thereon, which would be subsequent Z
| Anril lith. but NOS before the passaE'
OK ibis act" which toVscfo We VIII o'''
Ana then suppose that . hold. whcr
| the act passed, and also held the mex
| day. when ID went into effect slmllar 70
baccos. which were removed rom ~. ~.
I factory and stamped that day, when 'o'
| bacco we will call Lot !.
Now. then, It will be seen that py =
! law passed June u. 1928. and goinS in le.
! eject June IL. 1883. a, who had paiv III
| stamp tax OF cents per pound prior ~
| April 14th." would have no more taN W
| pay before selling his tobaccos, caico
! Lot 1. ~, 49,,
b. however who had paid all his tax
| Auril 18th, on precisely the like tobacco:
| would have TO pay before seii,hS ~ !
| cents per pound. on Lot OF inc sai'e
C, afterwards handling the same article
on 18th June. 1888. after the passage Oh
the act, but before 1t went into cncct
the next day, would get on with cents
per pound tax. though he, IKE =, per
fected manufacture and stamp payment
subsequent 10 April IL. 1893, and Lot 3
pays cents less per pound ihan Lot =.
-. on the day after, has 10 pay u cents
per pound on tobacc0S in every way IN
similar situation.
UNCONSTITUTIONAL.
In my opinion. these provisions OF the
revenuc-tax law arc unconstitutionai, IN
that they violate the declaration OF the
Constitution. that "all excuses shall be
uniform throughout the United states.
II not n direct tax this IS clearly an
excise tax TO be valid II must be uni
form throughout the United States. THIS
tax is not uniform. on the contrary. 1t
is retrospcctivoly and cotemporaneousiy
ununiforn multiform. and variant.
AS to d. who completes this transae-
tion after the law went into erect, thls
~
after law goes into effect or after IL is
passed must act with knowledge thereof
and knowledge Is imputed 10 all alhe,
whether they actually know the law or
not. ID. II may be, ana an aGuhg al,e d
the law went into effect-that is, on ana
after June H. 1S9S-must pay the u cents
per pound stamp tax. but this is needless
here to discuss
But how is il as to 4. b, and c?
complied with the law in existence
and paid his tax of cents per pound
April 18th. and has no more to pay. how
ever long he may keep his tobacco Tor
sale. and whether he actually sells or not,
the tax is done with. for it is not on the
sale. but on the preparation OF the to-
bacco for sale.
b complied with the law Just as fully as
A, and paid his tax April 10Th, and has
lot 2 Of the same tobaccoes. and holds
1t for sale, 1t may be, on the same ware
house and on the same market as "A. put
he. by purely arbitrary ex post tacto
legislation, must pay 3 cents per pound
more than A, whether he actually sells
or not. The tax is on the preparation OF
the tobacco for sale and on the intent
TO sell existing when the act passed
whether that intent be exercised or not.
Then comes G after B by sixty days,
and on the day Of the passage OF the act
June Is. 1899 he pays his tax, Whlcn Is
cents less than Il per pound.
II il be said that the tax is not on the
tobaccoes as property, and, therefore, not
a direct tax. but that 1t is an excise lax
on the manufacture and sale OF CON-
mercial article, the lack OF uniformity is
equally fatal. And such lack OF UNIFORM
ity is as plain as a pikestaf. If the eX-
else be laid on the manufacture. then II
may be said that tobaccoes manufactures
before April 18th pay cents per pound,
those manufactured subsequent 10 April
18th and prior TO June 49, 1S9S) the day
of the passage of the act. pay cents per
pound. and those manufactured on the
day of the passage of the act pay cents
per pound; and all this is done retro
spectively. a different ununiform, and
variable scale of taxation being applied
by back action to the same thing by an
arbitrary reference 10 dates, and with
no rule of uniformity as to thing, per-
son. or act.
If il be said that the excise is laid on
"the sale" Of the tobaccoes. uniformity
Is still more violated. for supposing lots
l. 2, 8, and of the tobaccoes held by A,
Is. T.. ana ID. respectively 10 ne all Ol lIIc
market for sale after the act went into
effect, lot l stamped prior to April Ii,
1899 would pay cents per pound: lot
stamped after April 18th, but before
June 10. 1899 would pay cents; lot 3;
stamped the day the act passed. would
pay 6 cents. and lot 4, removed from the
factory after the act passed. would pay
u cents.
A GROSS ABUSE.
The power of taxation is grossly abused
when it Is exercised in such arbitrary
fashion, with no rule but the whim OF
the legislator II eXcites suspicion that
particular interests have been regarded
when an act is passed which, by retro
spective action. undertakes TO classify ar
ticles by arbitrary dates which have no
relation to their character. or the things
done respecting them; and If records are
examined ! fancy they may disclose that
some large dealers got their stamps az
fixed to large quantities of tobaccoes on
or before April IA. 1898, and thus escaped
a burden afterwards saddled on others.
Be this as 1t may, the excise is not uni
form. whether 1T be on the tobaccocs
themselves, on the manufacture OF the
tobaccoes. or on the sale thereon Ana
for this reason. If for no other. the
cents per pound additional tax on tax
paid tobacco should be held unconstitu-
tiOnal and void.
Even if the Scent tax were uniform, it
would be still open to the further oolec-
a
lively upon a thing already done no more
than it can be laid retrospectively upon
a man on account OF property ne had
held. Nor can 1t be laid upon an in
tention." A tax can only be lald on IT'S
very nature, upon a thing owned by
person, when the tax is laid or after
wards. or upon some vocation exercised
by the person.
If a man held property after April 18th,
but sold il before the tax law passed. he
ha "a anterior
session thereof.
If he manufactured tobacco or anything
else before the act passed he could not
be taxed upon the fact thaa ne had manu-,
featured IT, or had sold IT. Neither could
he be taxed upon IAN intention TO manu-
facture or TO SELL as that is a mere men
tai operation, subject to momentary
change. and might never be exercised.
lates back TO things consummated and
done with it Is a mere fine Dr penalty,
and open TO the constitutional impugn-
ment of being an ex post facto law pun
done, and attempting. under the form OF
taxation. to levy upon property not pos
sessed by the person taxed or upon the
exercise by him of a calling or trade
which IL was his free right 10 exercise
when he complied with existing law,
without liability for his act to be called
in question or to be burdened. fined. tax
cd, or otherwise imposed upon by any re-
sponsibility save that which existed when
1t was done.
FREEDOM OF THE CITIZEN.
The whole genius and object of free
government is TO create freedom on the
citizen; freedom to own and sell and TO
do as he pleases with his property and
with himself. provided only that he
obeys the laws in existence when he ex-
erclses his right Of free thinking and free
acting This done his transactions settle
themselves as they go, and every day he
passes in such law-abding life is a
closed book as between him and any free
government over him. If now we sup