Keowee courier. [volume] (Pickens Court House, S.C.) 1849-current, 1908-05-06

then they were not amenable to the
Constitution. If they were actually,
or even technically, at all times
part of the Union, then they were en-
titled to that fair and indiscriminate
treatment that Is guaranteed under
the Constitution. 1t was apparent,
even to the South's bitterest enemies
in Congress at the time, that the cot
ton tax was unconstitutional, without
the semblance Of legal Justification,
and so the acts were repealed.
Can government so powerful, so
wealthy, so generous in it's dealings
with dependent subjects in far away
islands, refuse to restore to its own
citizens that which has been taken
In violation of the Constitution? 1t
Is estimated that our efforts at sub
jugaion, education and assimilation
In our oriental possessions have cost
this government something like
$8O0,000,0OO. To refund this cot
ton tax would require something like
68,000,000. Should we not be a
little just before we are so very gem
erous?
II there was no just ground for
continuing the cotton tax, If there
was even doubt Of the legality of the
tax, was not the money collected
prior to the repeal of the act too
questionable to be appropriated fin
ally by a just and powerful nation?
May We not hope that justice has
been retarded not because Of smoul-
dering sectionalism, but because Of
lack Of knowledge Of the facts?
Such exhaustive and conclusive
arguments have been advanced in re-
cent speeches before this body, prov
ing the illegality of the cotton tax,
that shall not enter extensively into
this phase Of the subject. But 1
hope that in the brief review that
shall make of the law and the facts
the legislative conscience will be
awakened.
All that Is contained in the Con-
stitution giving Congress the right
to tax is found in the following pro-
Visions:
1. Representatives and direct
taxes shall be apportioned among
the several States which may be in
cluded within the Union, according
to their respective numbers, etc.
2. The Congress shall have power
to lay and collect taxes, duties, i'm
posts and excuses; to pay the debts
and provide for the common defense
| and general welfare of the United
States; but all duties, imposts and
excises shall be uniform throughout
the United States.
3. No capitation or other direct
| tax shall be laid, unless in proportion
to the census of enumeration herein
| before directed to be taken.
4. Ne tax or duty shall be laid on
articles exported from any State.
Taxes may be divided into two
| general classes-direct and indirect.
Direct taxes are the duties levied on
imports which the consumer pays in
buying the imported article.
The best, and yet the most erron-
eous contention, undertaking to JUS
tify this cotton tax, may be found in
a letter of Hon. Israel Kimball, once
Commissioner Of Internal Revenue,
in which he alleged that it was an in
| direct tax, and 1t was paid by the
consumer. This would be partly true
| If the cotton. producer fixed the price
Of his product and could add the tax
to the selling price.
But who does not know that the
and Liverpool regardless of the pro-
ducer? Besides, at that time, there
was no duty on any kind of cotton
| imported into this country, and the
| domestic articl, could not be sold
higher than the imported article free
Of duty. Any attempt to justify the
cotton tax on the ground that it was
| indirect, and hence not paid by the
! producer, Is too absurd to admit of
| serious argument. But suppose, for
the sake Of argument, that this was
an indirect tax, does it conform to
that clause Of the Constitution which
| provides:
"That all duties, imposts and ex-
cises shall be uniform throughout
the United States.'
Under the acts levying taxes on
| cotton for the years mentioned In my
bill South Carolina paid $4,172,-
429.16, while Connecticut paid only
$193.64 and Delaware paid nothing.
| 1t Is a well-known fact that climatic
conditions confipe the raising OF cot
! ~, r. q onct3on re kho IInjfad ctntac