Historical Newspapers of South Carolina

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MR. AIKEN ON COTTON TAX. f Speech Delivered in House of Ropres- w entatives by Congressman .. n Aikon. 11 * - ], Mr. Aikon said: Mr, Chairman: More than forty a years have elapsed since (lie rem- g wants of I uto great armies met for the w last time at Appomattox. Whatever U I prejudice, whatever bitterness, what- tl ever injustice survived this parting i< found no lasting place in the hearts ji i of those who had borne the brunt of p battle. In the shallow graves of those who did u<tt live to see the dawn xv Sof peace blue and gray slept, side by w side, as do children of the same moth- js or. Honor and valor had exacted the ,,j sacrifice, and the true soldier, North v I' and South, standing over these gravB es, grounded" his arms and said, "It ! 'W 's ('non-'1-?' j !*|j| It those who saved the Union iu]g< W ^'!U'! l,v their lives for its ex- j ()( W isl'enee had also been intrusted with i\ ? the government's policy of roeon- S struct ion. the legislation that 1 am w I going to ask for ami that I have proposed iu a bill?'II. It. 10717?would have been unnecessary. The bill, to w Lvhicli 1 refer is as follows: j., I A bill (11. K. 15)747) to provide for h refunding to lawful claimants the al Brocceds of the cotton tax unlawfully ji Bailee ted. ik F Re it enacted, etc., That the commissioner of Internal Nevenue shall, !,1 immediately upon the passage and ap- le proval of this act, compile a statement showing the amount of money gi illegally collected by the United States government on at.- tint oV the ik* pi on cotton for the years IStil}. IStM, |;i 1 ?(>. lS)i7, and IStiS, respective- ly ly, in the several States, and show- I ing, if possible, the persons, firms, or 1 corporations paying the same, with i tl the amounts so paid, which statement a\ when properly certified a* to its correctness. shall lie filed with the clerk h I of the court of clamrs and a duplv tji ! eate thereof filed with the treasurer of the United Slato.\ Sec. 2. That the court of claims is os . hereby clothed with full and' complete so k authority and'jurisdiction to hear, try ei and judical# all claii^ made under tli I this act by persons, firms, or corpor[ ations, or their lawful heirs or repre- to L sentatives. claiming to have paid such p< ? tax for any or for all the years here- ar in stated, and when said court of at V claims shall have adjudged a claim Si ^ just and lawfully, made, in the name on S of the proper party or parties, it tli ? shall approve the san<c, and the clerk I of said court of claims shall certify ta k 'said approval and transmit the ap- to | proved claim to the treasurer of the be ! United States who shall pay the same. ai i Sec, That a >nni sufficient to cover the total amount of cotton tax or collected, as shown by the statement di of the commissioner of internal rove- in p.lie, is hereby appropriated, out of bi j any funds in the United States treasury not otherwise appropriated and ei k the same shall be available for the tli I payment of all approved claims for le the refund of said cotton tax, claim- e?i ants to have five years in which to w] it: present and establish their claims, re and the unexpired balance accredited en |j|v to each State, after all approved if '%>) claims have been paid and pending of W claims deducted, shall be paid to the to W, treasurer ol that State, to be used as n public school fund. pi $'? Sec, 4. That this act shall take at I r^ft'cct immediately upon its passage di I ;v.^ml approval by the president. w: | I refer to the refunding of the cot- in I ^#|on taxes illegally collected mainly d< I ,^'from tile Soul hern States. hi |. That this tax was illegal, that is of ,^-iyas unjust, from whatever standpoint en .f.yjewoii'. there is not a shadow of in "qipinbt. in the only case brought be- pi _ ,';ti6ro the Supreme Court of the Unit- so >p States the eight judges sitting sa were divided, four and four. Lead- in ing men who have stood in line of el battle in the Union army, notably, *vi 'V' Hon. C. II. firosvenor. whose ability we all know, whose zeal as a federal- sli ll) ist is unquestioned. whose judgment ed I is worthy of the highest respect, free* ly stated thai this tax was wrong, il- en loua!. and' nnconstilulional. This leg- bi islativo bedy admitted its error by re- w j. pealing the act after ISti^. even in the I) iV''' midst of most hostile legislation l<i against tin South. e< If the act of congress could liavJ li been juslilied on any possible ground, hi the spirit of the federal government Si It hen prevalent would have kept thai p< act on the statutes until the last forli- Il ing of I he "expense incurred in the civ- o il war bad boon paid. This was nolh- b; ing more than an indirect efi'ort to il exact war indemnity. The quarrel el with the South could not bo justified, si except on (he ground of farsightod ai * expediency. From I ho Northern point i! [% of view, the Southern States did not | accomplish their withdrawal from fbo oi lk Union, and hence they were nocessar- p H' ily clothed with the same power, en- el ^ titled to the same privileges, and free I'oni the same exemptions as were al ilier States. If the Southern State ere out of the Union, then they wer ot amenable to the constitution. 1 ley were actually, or even technical at all times a part of the Unioi ion they were entitled to that fai ml indiscriminate treatment that i uaranteed under the constitution. I as apparent, even to the South's hit jrest enemies in congress at the time lat the cotton tax was unconstitu >nal, wilioul the semblance <?f lega istiiication, and so the acts were re ealed. Can a government so powerful, s< eallliv, so generous in its dealing it h dependent subjects in far aw a; land's, refuse to restore to its owi ti/.ens that which has been taken ii iolation to the constitution? It i slimated that .our efforts at snbjn ition, education, anil assimilation ' ! ir oriental possessions have cost fv vernnicut something like $St)0,(M)0. M). T'? refund his ?M<>11 tax woiih quire sniiu'lhing like $15S.(H)0.0M] hould we not lie a little just be for. e are so generous? If there was no just ground fo mtinuing the cotton tax. if tlrer as even doubt of the legality of tin i\. was not the money collected prio 1 the repeal of ihe act too question )lc to be appropriated finally by ; 1st and powerful nation? May wi it hope that justice has been retard f not because of smoldering section ism. but because of lack of know dge of the facts? Such exhaustive and conclusive ar linen Is have been advanced in re nt speeches before this body roving the illegality of the cottoi ix, that I shall not enter extensive into lliis phase of the subject. Bui hope that in the brief review tha sb'\ll make of the law and the fact; i? legislative conscience will hi vakencd. All that is contained in the eonsti it inn giving congress the right t< x is found in lhe?L'ollowiug provi mis: 1. IJepresentatives and direct tax ; shall '?e apportioned among tin veral Stales which may be includ 1 within this Union, according tr leir respective numbers, etc. 2. The congress shall have powei . lay and collect tuxes, duties, im >sts, and excise: to pay the debt? id provide for the common delonsi id general welfare of the I nited atcs: but all duties, imposts, and :cises shall be uniform throuv,,'.:v,t e United States. ;t. No capitation or otlier direct x ihall be laid, unless in proportion the census of enumeration hereinfore directed to be taken. 4. N*<? tax <>r duty shall be laid on tides exported 1't'otu any State. Taxes may he divided into two genal classes?d'i'. 'ct and indirect. Inred taxi's are the dutits levied on .ports which the consumer pays in tying the imported article. The behl. Mid yet ? most eotif intentio:,. umlertaking to justi 1 \ lis cotton tax. may be found in ? tier of Tlon. Tsrael Kimball, onei iminissioner of internal revenue, ii liich he alleged that it was an indict tax. and that i* was paid by tin nsumer. This would be partly true the cotton producer lixed the prici ' his product and could add the tax the selling price. I'ml who d ies not know that tlx ice of cotton is lixed in New York id Liverpool regardless ot the proicer? Besides, at that time theiv us.no duly on any kind of cotton jported into this country, and t.iv unestic article could not be sold gher than llie imported article trci duty. Any attempt to jnslily tin Hon tax 011 the ground that it was direct, aim' hence not paid by th. odiicer, is too absurd to admit ol rious argument. But suppose, foi ke of argument, that this was an direct tax, does it conform Io that iinse of the constitution which prodes: That all duties, imposts, and excise? all be uniform throughout the UnitI Slates. I'lider the acts levying taxes 01 itton for the years .nriitroned in ni\ II Smith Carolina paid' .-rl.lT'J.I'JO.lb bile Connecticut paid *I1W.<H am el a wars paid nothing. It a wed lown fad that climatic condition, infine the raising of cotton to 11 <eo mi of the United States. Congres: lew ill at a tax on all crops ot tin initliern States would have been lot llpably unconstitutional to receivi ic sanction of a majority vole, evci I' biased reconstructionists. and so a little legislative circumvention was sought to give validity to < (early unconstitutional act. It wa night to give the acts the appear nee of general application by usinj ie folhrtving language: There shall be paid by the produc r, owner, or holder upon all coflot roduced within the United States to. Suppose a bill were proposed hen II levying a heavy tax on all sugar, | s hemp, wheal or corn?thai is to say, e on any ot these articles exclusively f raised in the Uniteu -Kates. Would i- there not he a howl from the sections i, raisoing this articlc against such un- ? r just discrimination? While these pros ducts are confined to certain sections t ot country, no one of tlieni is so eir cuinscribed as cotton. Cotton is not and can not he raised uniformly f1 - throughout tlu> United States, ami 1 hence as an indirect tax it can not ? - coulorm to the main recpurement? that it shall he "uniform through on I fc c the United States." ^ s I he fact is, the lax on cotton was * v a direct tax. 1/et us see what a direct x. i tax is defined to he. l'errv, on polit- * 1 ical ectiimniy, u-es trie following lan- ( s guage: j v ~j A direct tax is "levied on (lie very ' r 1 persons wIki are themselves expected j s t o pa v i t. ! r ? . ' 1'ie fact is. lje producer did actual-! ' J ly pay the cot ton i j J* j An excise :> kii.* f irm >t' direct j? tax. and under this specifie head the ! 1 cotton lax properly belonged. if it | \ l?:?d heen legally levied. .Indue Story ! C ^ says: Au excise is an inland imposition 1 or duty: a duly or tax laid'on certain t articles produced or consumed al ?( 1 home. I lore was an article produced and largely consumed at home. It was properly subject to an excise, if levied in accordance with the constitution.) 15nl hear again the language of the j ^ - constitution: All duties, imposts, and excise shall ! he uniform Ihroughciitt lie United , ' Slates. I I hat is. they shall fall with Impar- ! I liality on Mn.ine and Texas alike.' Does ;i tax on cotton ci.ine within ' the requirements? ' | Again the constitution .-'avs; No capitation or other direct tax - j shall be laid unless in proportion to the census. I>y thc> census of 1900 the total population '!' the United States was " ami of I he eleven cotton w States O.IO.'l.o.'l.'b The total cotton'ft* tax collected amounted |o t()S.07'2.-I tt" II B8S.0!). Of this amount, eleven cot-|lw ton States paid *(> 1.701 ..'{.VJ.Tti. (}eor-|?n gia paid over $11,000,000 and Maine wi paid nothing. How is this for laying J n? the tax in conformity to the constitn- TV/ ! t ion : I V h In proportion to the census or! 1 j enumeration. ; Again, in the language of the con- I I st it lit ion : j -No lax or dnlv shall be laid on ;ir- 1 ' tides exported from any State. j At the lime <>Mhe collection of (he j j col I on laxes more than half of the ~ I entire crop was exported abroad. A j strict definition of the word "ex- I ' | port includes shipment from one ^ j Stale to another. In this sense more p ' than four-fifths of the entire crop; ' was exported. Nothing could he j clearer than that the cntion tax was. ** ; in this respect, violative of the con-i jt stitution. ') There are some who do nut, pretend j.j( to justify the col (on tax from a legal ! 1 or constitutional standpoint. but 1 1 , 1 cc ' claim that it was a war measure and that the con dry was justified in sus- ! , pending the consi it til ion. While this' is the only honest contention that I .' can be set up. il certainly could not i ' be applicable lo the taxes collected! t > ? > . 1 ] in lS(w and 1 SliS. iiniounlimr l<> tliib<m? fourths of the cnitire collections,''1 when peace reigned throughout the i land. As for the taxes collected! 1 during the war. they may have been I*'1 jnstiliecf by the rule of might, but nol jx< ' by the rule cd' right. An army may be; justified in confiscating or destroying!01 properly, as a legitimate war measure I 1,1 ' but that a rich, proud, and powerful j .! government will defy ils own pre- 1 scribed rule of conduct, to tax. under j the guise of law, a poor and bleeding ? ' people, I refuse to believe. 1 N I f, blinded by prejudice and exas- I ' perated bv the resistance that had < for so long set at naught the Federal I ? forces, the government did in haste j thai which was unwarranted under j s< the Constitution, has not the day ?f ! : 1" 1 rest il ill ion come ! ' S Perhaps few of the original lax- :,l payers are living to enter their claims. J ' The desecncfants. in many instances.) * " could establish ju>t claims, and any' unclaimed amount mighl be lurned A, over lo the various State treasurers, j 4 for use in the common sdiool fund. ' This appeal is io the mind, after :i ' the passions have subsided. It is not J ' made in the name of charity, nor ye! 1 is il a demand, but plainly and un- 11 ? equivocally it is a call to Ihe pcrfor- ! mance cd' a duly, which if longer neg1 leded must reflect upon the honesty g' s of the nation. (Loud applause on Ihe '1 - Democratic side.) j t< JUST RECEIVED?A shipment, of a fresh candy, ."> and 10c. box. ! > l?roaddnu? & fluff. f 1. . _ I A lie must travel with some rapid- jO b ity in order to avoid being nailed. ]ry Gods The best sele< cinds~~Laces, E -iose of all kind >ons, Calicoes \-lade Skirts, Re o-wear Under Clothing for Me occasions for M incl work, Unde M'eckwear for atest, Shoes foi )f the best mate When in need of arr >efore buying for we c 0 see us, they can tell Ou We make a special $ /orld. Come to Pros] N. L I F rj?rcae??OB.w?g.gapea? to?MHwnLBimn Why buy an Oman from a Peddler? hen you can liny a superior organ from voi I'lory representative for less money, and <1 sier terms, ami liave absolute protection i e guarantee given by ihe makers We make low prices ami grant from one 1 o years?without interest?for settlement, an ly hind the organ as secuiity. We save you money ami supply Organs tli: II prove a life long pleasure. Write at once for catalogues and special priet d terms to the old establishe d 1 ALONE'S MUSIC HOUSE COI.UM HI A, S. C. PIANOS AND ORGANS on Hand 25c. f.verywher >Id and guaranteed by Gilder & Weel< OTICE TO DEMOCRATIC CLUBS In accordance with the Oo ti.si.it n mi of I ho Democratic party of Sont irolina. the; Democratic Clubs of tli unity "if Newberry are hereby call 1 t" meet at their respective place iiicetuii!' <>11 Saturday, April 2a11 WS, for the purpose of rcortraiiizii no. At tliis meetiiii?*. in addition t i,' election of olTicers for the clul lero shall be elected one meinbc *>">i)i < adi club tu serve as a meinbc llie County Kxecut ivc Cominittc irtwo years, and also delegates t ic county convention which will eoi Mie at Newberry C. II. on Mionda; ay -I, 1 DOS. Kadi club is entitle.! t ie delegate for every twenty-fiv embers aiuF one delegate for a mfi u'ity fraction thereof. Fred. II. Dominick, County Chairman. OT^-JE?I'rctty line Master Card aim" Dyes at Broaddus & Ruff's. FOR SALE. I have for sale the stock of uood: ore fixtures, etc., b(don??inir to tli ->i'jn.'d c-tate of B. A. Kenipsoi lock may he seen and examin.'i! u|><> plication to i he niidersi'jiied. Fred. II. I)??mi11i?*lc. ->i:'n<'..' and A'jent of th? <'reditor ttcntion Veterans, Camp No. 33( U. C. V. The camp will meet in llie coin inise on Saturday the 2nd May. 100.* >!' the transaction of sudi busine may p'operly come before it. A iciii.-Iters niu-l pay their annul lies, 2.i cents, at once, as our pr ipita assessment to the State an Mieral order is already ]iast due. A lis inoelinv delegates will be el,-de represent our rv.mp at the reunio . Crecnville. S. C', May 1112, als ! reunion in Bi rniinirhnni. Ala line 0-1(1-11. 100S. " order. < J. W. Clary, . L. Schumpert, Com. Adjt. , Shoes and cted stock of Dress mbroideries, Ladies s, Hand Bags, latest , Homespun, B!ea jady-Made Waists, I wear, Silks, the la n, Boys and Childre; en and Children, Sh ;i*wear for Men and Men, Ladies and C r summer for the wl rial and workmanshi /thing to wear it will pay yo ;an save you money. Ask t you r Prices are All Righ study of our line and do not perity and see us for anythir BLACK & 'ROSPERITY, S. C. mini ???? HEAE'S square We have just taken up a new lin lr becoming famous throughout the II their marvelous wearing qualiiies. i<> hosiery and know it has unusual me lt each person who has trouble with \ ,s his"socks, to come and buy just on with^the ? Sinimwm ^OE^HEEg This will cost you just 2bc. Then, after you have given th ough, fair test, if you don't say th best wearing socks you have ever > m again, bring the pair back and we'll . If you think you might not like th _ come and see. You don't have to I' see them first. e WHY DO WE MAKE THI s know this is the greatest wearing h< i. tried them, and all to whom we ha\ the best thing they ever saw. We >. convince the most particular persoi i EWART-PEf r) lO FLORIDA,S During These Cold Win VIA n : III ATLANTIC 3, 1 ! .Would be just th e th i ng t] living. Superb Trains, F iijand Tickets which offer e\ ' isible for a pleasant and at <i i li For full information or niyour nearest Ticket Agent o I "I W.J.CRAIG, ; Pass. Traf, Manager. | WILIV11 NGTOl SEVEN Clothing. Goods of all ' Collars, Belts, ; novelty, Ribching, Readyladies' Readyitest patterns, n, Hats, for all lirts for dress Children, our hildren is the iole family, all ip guaranteed. u to see our stock hose who have been it. try to run the whole lg you want to wear, SON, DEAL EST e of men's hose which are whole country because of We have investigated this irlt, and so we are asking loles coming In the toes of e pair of half-hose made refund >our money. e looks of these new socks, buy them. Just come and S OFFER? Because we Dsierv ever made. We have 'e sold them say they are know a single trial pair will n. Let us show YOU. IRY CO. ?CUBA ter Months A Trip to make life worth Excellent Schedules revy advantage postractive trip. ^ pamphlets call on or write T. C. WHITE, Gen. Pass. Agent. N, N. C. / * I