But if the constitutional question involved in the consideration of this
bill should be determined in its favor, there are other objections
remaining which prevent my assent to its provisions.
There should be a certainty and stability about the enforcement of
taxation which should teach the citizen that the Government will only
use the power to tax in cases where its necessity and justice are not
doubtful, and which should also discourage the disturbing idea that the
exercise of this power may be revoked by reimbursement of taxes once
collected. Any other theory cheapens and in a measure discredits a
process which more than any other is a manifestation of sovereign
authority.
A government is not only kind, but performs its highest duty when it
restores to the citizen taxes unlawfully collected or which have been
erroneously or oppressively extorted by its agents or officers; but
aside from these incidents, the people should not be familiarized with
the spectacle of their Government repenting the collection of taxes and
restoring them.
The direct tax levied in 1861 is not even suspected of invalidity. There
never was a tax levied which was more needed, and its justice can not be
questioned. Why, then, should it be returned?
The fact that the entire tax was not paid furnishes no reason that would
not apply to nearly every case where taxes are laid. There are always
delinquents, and while the more thorough and complete collection of
taxes is a troublesome problem of government, the failure to solve the
problem has never been held to call for the return of taxes actually
collected.
Pages:
960
961
962
963
964
965
966
967
968
969
970
971
972
973
974
975
976
977
978
979
980
981
982
983
984