The Abbeville press and banner. [volume] (Abbeville, S.C.) 1869-1924, 1908-04-22
AIKEN ON COTTON TAX.

Convincing Arg uIncut OIL IiicS'ii'S
of Cotton Tax-SirOng Pien TO
Have Money Refunded {" the Sew
craI States ns u Common SchoOi
Fund.
NH, AIKEN. Mr.. Chairman, more man i"l;
ty years have elapsed since the remnants =,
two great armies met Tor lhe issI liz
bitterness, whatever Injustice survived tnis
parting found no lasting place In me neares
Of those who had borne the Drunt OF
battle. In the s sas tMs g gaSSeS Of u p ,nUss blue
and gray slept side by side, rs do children ol
the same mother. Honor and Valor NAG eH-
acted the sacrifice, and the true soidler, No[tn
and South, standing over lhese g.aSes
grounded his arms and said, III IL noug1.
If those who saved the Union III laeI ~
Offering their lives for It's existence nau aiso
beeu intrusted with the Governments pollcy
of reconstruction, the legislation tnal au
going to ask for and that l nave proposeuI III
a bill-H. r. l9II-wouiu Gane + is as fol-
necessary. The bill 10 which l refer Is as ioi-
bill III. R. 1974O to provide for %,efnnding 10
lawful claimants Inc proceeds VI Il 'o'''
g. Ps IL Enacted. etc. That the Commissions
of Internal Revenue shall, Immediately uPon
the passage ana appToV 1hs 81 mount no of money
illegally collected by the Cnlteo oIates TO H-
eminent on account OF the tax on cHttOn ioi
the years 1868, 1854, 1863, 1850: 1871 anu iooH, nc.
snectiyely v. in the several States, ana snow
ing, If possible. firms, or Corporations payins
the same. with the amounts SO pslu, walUn
statement. when P pr RRieG @itb Ine S Clerk Of
the Court OF Claims and a duplicate theIeoi
filed with the Treasurer of the United States.
Sec. 2. That the Court of Claims Is nereoy
clothed with full aud complete authority anu
Jurisdiction to hear, try and ad1udlcate au
claims made under this act by persons, nrms'
or corporations, or their lawful heirs or rep
resentatives, claiming TO have paid sucn TAX
for any or for oil the years herein stated. and
when said Court OF Claims shall have aaJuug-
ed a claim just and lawfully made, In the
name of the proper party or parties, II snall
approve the same, and the clerk OF said Court
Of Claims shall certify said approvai ana
transmit the approved claim 10 the treasurer
of the United States, who shall pay the same.
Sec. 8. That a sum sufficient TO- cover the
total amount OF cotton tax collected, as
shown by the statement OF the Corn missioner
of internal Revenue, Is hereby appropriated,
ont ofany funds IN the United States Treas
ury not otherwise appropriated, and the same
. shall be available for the pay ment OF all ap-
proved claims for the refund Oh saia h Jot,1 ~
present and establish their claims, ana the
unexpended balance accredited to each STATE;
after all approved claims pave ssn P ha n. pa' ~ ibe
treasurer OF that State, TO be useo as q puolc
school fund.
mediately upon its passage and apptoVal by
the President.
LEG COTTON TAX.
l refer to the %retundlng OF the cotton taxes
illegally collected, mainly from tne sou'nefn
That this tax was illegal, that 1t Was unjust,
from whatever standpoint viewed, mere lt
not a shadow OF doubt. In the only case
brought before the Supreme Court OF the
United States the eight Judges sitting were
divided, four and four. Leading men VINO
have stood in line OF battle IN tbe Union
Army, notably, Hon. Charles b. GrosVenor,
whose ability we all know, whose zeal as q
Federalist is unquestioned, whose Judgment
is worthy OF the highest respect, freely STATE
that this tax was wrong, illegal, and unc1n-
stitutional. This legislative body admitted
its error by repeating the act AFTER loGs; even
in the midst of most hostile Legislation
against the South.
CONGRESSIONAL REPEAL OF Err
RoR.
II the act of Congress could have heep justi-
fled on any possible ground, the spirit Of the
Federal Government then prevalent would
nave kept that act on the statutes until the
last farthipg ofthe expense incurred In the
more than an Indirect effort to exact war in
demnity. The quarrel with the South could
not be Justified, except on the ground OF far
sighted expedieney: From S Inc NG 6td err
accomplish their Withdrawal from the Union.
and hence they were necessarily COINED Win
the same power, entitled 10 The same Prlvl-
leges, and free from the same exemptions as
were all other States. II the Southern States
were out OF the Union, then they were not
amenaole to the Constltuuon' III tney were
part ofthe Union. then they were entitled TO
that fair ana indiscriminate treatment That
is guaranteed under the Constitution. II was
apparent, even to the South's bitterest ene-
miles in Congress at the time, that the cotton
tax wSs unconstitutional, without the SEM
blance OF legal Justification, and 80 the acts
were repealed.
WILL THE GOVERNMENT SUBJECT RIGHT TO.
MIGHT?
Can a Government so powerful. so wealthy
80 generous in It's dealings with dependent
subjects in far away Islands, refuse 10 restore
TO lis own citizens that which has been taken
in violation of the Con%sti ution? 1t Is esti-
mated that our efforts al sIbJugation, educa-
ton and assimilation In our oriental posses
sions have cost this Government something
like $500, GOO. OG0. To refund this cotton tax
would require something like SIS. 00,ON.
Should we not be a little Just before we are SO
II there was no just ground for continuing
the cotton tax, II there was even doubt OF
collected prior 10 the repeal Of the act too
questionable 10 be appropriated finally by a
Just and powerful nation? May we not hope
that Justice has been retarded not because Of
smolderipg sect!onai;sm, but because OF lack
of knowledge OF the factt?
Such exhaustive and conclusive arguments
have been advanced in recent speeches be:
fore this body; proving the Illegally OF the
cotton tax, that l shall not enter extensively
into this phase of the subject. But ! hope
that In the brief review that l shall make OF
the law and the facts the legislative con-
science will be awakened.
LIMITATION OF TIL RIGHT To FAX.
All that Is contained In the Constitution
giving Congress the right 10 tax Is found In
the followlng provisions:
/. Representatives and direct taxes shall be
apportloned among the several States which
may be included within this Union, accord
ing TO their respective numbers. etc.
2. The Congress shall have power to lay and
collect taxes, duties, inposts and excuses; 10
pay the debts and provide for the common
States: but all duties. imposts and excuses
shall be uniform throughout the United
States, |
s. No capitation or other direct tax shall be
laid. unless in proportion to the census OF
enumeration hereinbefore directed TO be
taken. |
4. No tax or duty shall be laid on articles
exported from any State. |
D1REcr AND INDIRECT TAXATION.
Taxes may be divided into two general
classes-direct and indirect. Indirect taxes
consumer pays in buying the imported artl
Gle. /
The best, and yet q most erroneous ~conteu-
tion, undertaking 10 justify this cotton tax,
may be found In a letter of Hon. Israel KIM.
ball, once Commissioner of1nternal Revenue. |
in which he alleged that 1t was an indirect
tax, and that II was paid by the consumer.
This would be partly true, II the cotton pro.
ducer fixed the price OF his product and could
add the lax TO the selling price.
But who does not know that the price of
cotton is fixed in New York and Liverpool
regardless of the producer? Besides. at that
time there was no duty on any kind OF cot
ton imported into this country, and the do
@OnI1 yNt la nnt1 hirhn Chow L