The herald and news. [volume] (Newberry S.C.) 1903-1937, 1908-04-28

other States. If the Southern States
We're out Of the Union, then they were
not amenable TO the constitution. If
they were actually, or even technical
~, ut all times Il part Of the Union,
then they were entitled to that fair
and indiscriminate treatment that is
guaranteed under the constitution. 1t
was apparent, even to the South s bit
tercst enemies in congress at the time,
that the cotton tax was unconstitu-
lonal, without the scmblancc Of legal
justification, and so the acts were re-
pealed.
Can Il government so powerful, so
wealthy, SO generous in its dealings
with dependent subjects in far away
islands, refuse to restore to its own
citizens that which has been taken in
violation TO the constitution? 1t is
estimated that our efforts at subiu-
cation, cducati ion, and assimilation ~
omr oriental possessions have cost t. $
government something like $500 OO0.-
, Geo. To refund his cotton tax wuuld
| require something like $GS.O0O.0 .0CO
Shnuld We not be Il little Just before
we are so generous?
II there was no just ground for
continuing the cotton tax. il there
was even doubt Of the legality OF The
tax. was not the money collected prior
TO the repeal OF the act too question:
able to be appropriated finally by Il
just and powerful nation9 May we
not hope that justice has been relard
ed not because of smoldcriny section
alism, but because or lack of know
ledge Of the facts?
Such exhaustive and conclusive az
gumen,s have been advanced in re-
cent speeches before tnis body.
proving the illc2alily Of the cotton
tax, that shall not enter extensive
~ into this phase of The subject. But
| hope that in the brief review that
| shall make Of the law and the facts
tho Legislative conscience will be
awakened.
All that is contained in the consti-
tuition giving congress the right to
tax is found in the srollowin" provi-
sions:
|. Representatives and direct tax
cS shall be apportioned among the
several States which may be includ-
ed within this Union. according TO
their respective numbers. etc.
=. The congress shall have power
to lay and collect taxes. duties, i'm
posts, and excise; to pay the debts
and provide for the common defense
and general welfare of the United
States: but all duties. impoSts. and
eNciSeS shall be uniform throu"ho;,t
the United States.
3. y" capitati"n or other direct
tux Shall be laid. unless in proportion
TO Tie census "f enumeration herein
before directed to he taken.
4. No tax or duty shall be laid on
articles exported, from any State.
Taxes may be divided into two gen
cral cla>>n,--, ,ti:,ct and Indirect In
direct taxes are the duties levied Oh
imports which the consumer pays in
buying the imported article.
The best. aud YET most err; ~couS
contrntio". unhcrtakin" to Justify
this cotton tax. may be found in
letter Of Hon. Israel Kimball, once
commissioners of internal revenue. in
which he alleged that il was an indi-
rect tax. and that is 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 scllin" price.
But who does moi know that the
price of cotton is fixed in New York
and Liverpool regardless Of the pro-
Queer? Besides. at that time there
was no duty on any kind Of cotton
imported into this country, and tie
domestic article could not be sold
higher than the imported article free
Of duty. Any attempt 10 justify the
cotton tax on the ground that ii WAS
indirect. ana hence not paid by the
producer. is too absurd 10 admit Of
serious argument. But suppose, for
sake Of argument. that this was an
indirect tax. does il conform TO that
clause of tie constitution which pro-
sviAcs:
That all duties, imposts, and cXcises
shall be uniform throughout the Unit
ed States.