The deficiency in the collection of this tax is found almost entirely in
the insurrectionary States, while the quotas apportioned to the other
States were, as a general rule, fully paid; and three-fourths or
four-fifths of the money which it is proposed in this bill to return
would be paid into the treasuries of the loyal states. But no valid
reason for such payment is found in the fact that the Government at
first could not, and afterwards, for reasons probably perfectly valid,
did not, enforce collection in the other States.
There were many Federal taxes which were not paid by the people in the
rebellious States; and if the nonpayment by them of this direct tax
entitles the other States to a donation of the share of said taxes paid
by their citizens, why should not the income tax and many other internal
taxes paid entirely by the citizens of loyal States be also paid into
the treasuries of these States? Considerations which recognize sectional
divisions or the loyalty of the different States at the time this tax
was laid should not enter into the discussion of the merits of this
measure.
The loyal States should not be paid the large sums of money promised
them by this bill because they were loyal and other States were not,
nor should the States which rebelled against the Government be paid
the smaller sum promised them because they were in rebellion and thus
prevented the collection of their entire quotas, nor because this
concession to them is necessary to justify the proposed larger gifts
to the other States.
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