The Bamberg herald. [volume] (Bamberg, S.C.) 1891-1972, 1909-12-16
REFUND OF COTTON TAX.
Representative Clark Demands JUS
-..-- tice for the South.

Washington, Dec. 9.-The cotton
tax matter is to receive some atten-
ton again at this session, though
unless there is more earnestness on
the part of the Southern members
and more unity of action, there is to
be nothing done. Representative
Frank Clark is one Of the champions
of this measure and for several ses-
ions he has been making speeches on
the subject.
The cotton tax was a tax levied on
cotton during the war between the
States in that territory where the tax
could be collected. About six millions
of dollars we're collected from South
Carolinians, about sixty millions from
all the States. Twelve millions were
collected from Georgians. The tax
was unconstitutional for the reason
that it was a direct tax not apportion-
ed among the various States as the
constitution of the United States pre-
scribes for direct taxes. Mr.. Clarke
has explained in his speeches on
former occasion that the supreme
court of the United States has held
that this tax upon cotton was "di-
rect tax" For instance, he cites the
decision of the supreme court in the
income tax case wherein it is held
that a tax upon lands is direct tax
and that, therefore, a tax upon the
products of the land is a direct tax.
A good precedent for the return Of
this money is in the return Of the tax
on land levied during the same war.
This tax was not unconstitutional be-
cause it was apportioned among the
States according to population but as
the Southern States were at that time
not in the Union and the tax collec-
tors of Uncle Sam could not conven-
iently get into some of them for the
purpose of collecting this tax, only
the Northern States paid the tax, In
1891 congress passed an act return
ing this money to the States, $780,
100000, for, it was said, it was not
fair to take it from some of the
States and not from all.
Now the cotton tax, Mr.. Clark con-
tends, will be returned some day.
The justice of returning it is appar-
ent to all, and all that is needed is
for the Southern members to pull
together until they have brought it
to the irresistible attention of con-
gress.
All of the South Carolina members
are, of course, in favor of returning
this cotton tax, and it is scarcely
considered likely that single South
ern member would vote against it.
Several plans of disposing of this
money after it is returned to the
States have been proposed. Some
bills have provided that after those
who have just claims against the
fund shall have been paid, the resi-
due shall be used for educa tional
purposes. Some mills have also pro-
vided that the United States court of
claims shall adjudge all claims. But
Mr.. Clark's present bill just intro
duced, provides that the money shall
be paid over to the various States,
and held in trust for six years during
which all claims shall be adjudicat-
ed by the States; and that the resi-
due not paid out to claimants shall
be turned into the State treasures to
be used as the States may themselves
decide.
Mr.. Clarke will make speech on
his bill, and it is probable that there
will be within the next few weeks, a
a conference of those who have been
particularly interested in the cotton
tax matter.