nominated, secession would have had nothing to stand upon. There would have been no division in the Democratic party, without which Mr. Lincoln could not have been elected. Without his election the South would have had nothing to complain of or fight about.

It was well understood in all quarters, by good observers, that Lincoln's reëlection depended upon not allowing any Democratic military man to win victories and military success enough to aid in his election. A man of the high character and standing of General Dix, as a civilian, might be a formidable candidate. If to his present qualifications should be added successful military achievements, he would prove a formidable competitor. Hence, instead of giving him the command General Scott had intended, he was not permitted to occupy a military position where he could add to his already high reputation. To make all safe against popularity already acquired, he was placed where he must perform just those services which would tend to diminish it. He was called upon to perform odious and known illegal duties which would tend to injure him and prevent his nomination. He was doomed to be killed by the administration, and was compelled to strike blows which those ordering them intended should have that effect. The loss of two battles at Bull Run, at Fredericksburg, and other places, are among the fruits of this fatal policy of refusing commands to competent men and conferring them on men of known unfitness. If permitted fair play, competent generals would have ended the war the second year, and with it would have ended the sectional administration of the Republican party, as well as the thrift of the shoddyites. The maxim "not to swap horses when crossing a stream" was in point, and to which full effect must be given. Lincoln must be reëlected. This was the supposed necessity. Nothing must stand in its way. There was great thrift, as well as hopes of reëlection, in continuing the war. It was the question of reëlection and Republican supremacy which prevented General Dix receiving a command worthy of him. President Johnson wisely sent him minister to France. A more suitable appointment could not have been made. General Dix is a ripe scholar, and has travelled much. He is now an industrious

student. His Winter in Madeira" and "Summer in Spain and Florence" prove him a close and accurate observer and charming writer. He stands deservedly high in France and with all foreign ministers there. He is now rendering our country good service. We have said thus much of General Dix because we know some of his acts and positions, and the conduct of others toward him have been misapprehended. We state what we know, and draw our own conclusions, for which he is in no respect responsible.

86.-INTERNAL REVENUE TAXES.

The word taxes is broad enough to cover every thing which the Government collects of the people. They are direct and indirect, the latter including duties, imposts, and excises. Direct taxes are imposed directly upon property, upon which they are a lien. The amount to be collected is fixed, and this is apportioned among the States according to their number of members in the House of Representatives. This is expressly required by the Constitution, so that there must be twice as much collected in States having two members as in those having but one. The last act, laying a direct tax, passed in 1861, has never been executed. The mode of assessing and collecting very much resembles that in use in New York and other States.

Duties are a tax paid on imported merchandise for permission to land and consume it, collected at custom-houses.

Imposts, although the meaning has varied in different ages, mean those further demands at the custom-houses made by governments for various purposes, such as harbor charges, money to be expended in lighting the coast, tonnage on vessels, fees of officers, and money paid for the king's private use for permission to carry on trade with different foreign countries. In this country we now collect officers' fees, and formerly collected tonnage dues and light money.

Excise originally meant a tax paid by the manufacturers and venders of beer, cider, perry, and like drinks; but in time extended to nearly all kinds of manufactures, sometimes imposed upon those who made, and at others upon those who consumed them. The internal revenue taxes are, except that on incomes

and some others, which are of doubtful constitutionality, all excises, and rest upon the excise provision in the Constitution. This instrument provides for the collection of taxes, which mean direct taxes, and duties, imposts, and excises, as the other form of taxes. The specification of these three kinds of taxes was intended to exclude all others. Were it not for this limitation, exports might be taxed, and people might be compelled to pay a tax for permission to reside in the United States, or hold State offices, or for rearing children, or sending them to school, or the privilege of belonging to a church. The Constitution also provides, that all duties, imposts, and excises shall be uniform throughout the United States. A law may in terms be uniform, but be far otherwise in its practical effect.

COTTON.-Cotton can only be raised in certain Southern States. A duty on the cotton produced is, in effect, a local duty, and can only be collected there. The Internal Revenue Law levied a duty on all the cotton produced, which is in violation of the spirit of the Constitution. When this cotton is taken to New England and manufactured, and is then exported, this very three-cent duty is refunded, not to the grower of the cotton, but to the manufacturer and exporter. This bounty is unconstitu tional-the Constitution authorizes the collection of taxes to pay debts and to provide for the common defence and general welfare, and this bounty is not paid for either of these purposes.

DISTILLED SPIRITS.-Distilling whiskey can only be successfully carried on in the great grain-growing States. It cannot be advantageously done in New England, which does not produce its breadstuffs. This law imposes a tax of two dollars per gallon on all that is manufactured. This tax, although nominally uniform, is really a sectional one, bearing heavily upon some States and lightly upon others.

DRAWBACKS ON MANUFACTURES.-It is known that manufacturing is the great business of New England, while it forms but a small portion of the industry in some other States. This Internal Revenue Law provides for refunding taxes paid on raw materials when manufactured and exported, notwithstanding they may have been paid by others. This drawback privilege extends to all ar

ticles, with specified exceptions. These drawbacks have no con stitutional ground to stand upon.

The free list includes many things manufactured in few places outside of New England.

ALTERATION OF STATE LAWS AND CONTRACTS.-The States are prohibited from passing laws impairing the obligation of contracts; and Congress has no authority under the Constitution to pass any such law. Still Congress has done this under the taxing power in the form of an excise duty. Under this law they have provided that, where property is delivered under a contract made before the passage of the law, the party may add the amount of the duty imposed by it and collect it of the other party beyond the provisions of the contract. They have also provided that gas companies, which are limited by State laws in the amount of their charges for gas, may add the tax to their bills and collect it in defiance of the State law. The same is true in relation to omnibus fares.

If Congress, under the taxing power, can nullify State laws and other contracts in small matters, they can in large. If the power exists, there can be no limit to its exercise, nor any restriction as to the contracts and laws that shall be nullified or changed. The principle upon which this legislation rests is broad enough to enable Congress to control all State laws and all transactions. of the people. If this be so, then we live under a government where all power rests, in the estimation of Congress, in its sovereign will, which is the definition of a plural tyranny.

The enactments to which we have referred are not only unconstitutional both in form and substance, but they are antiDemocratic in principle. They are not equal in their operation, and only protect the few in the favored quarters and are oppressive in others. They do not permit mankind to seek happiness in their own way, but they exact of some and confer what is thus exacted upon others. One man is compelled to pay the Government three cents per pound on the cotton he produces, and the Government pays it out to another for manufacturing and exporting it. If a man has made a contract that is diminished in value by the act of the Government, instead of the latter indemnifying

him, the other party to the contract is compelled to bear all the loss. If gas and other companies have charters, which the act of the Government has rendered unprofitable, instead of relieving them from the consequences of its acts, Congress throws the whole upon the other party. Such legislation cannot be defended by those who believe in equality of rights and privileges. These instances of unconstitutional legislation were not accidental, but were the result of deliberate reflection, and more than once reviewed, and are the natural results of the principles of the party who enacted this statute. This law will fail to command the general respect of the people until the Democratic principle of equality of rights and uniform security becomes a controlling element in it.

It is under this law that the State banks are taxed ten per cent on their circulation, the consequence of which is that nearly every one has ceased to exist.

But the execution of this statute is as bad as the act itself. Where Congress has failed to provide for cases, and sometimes when they have made ample provision, the Commissioner legislates and makes laws to suit himself, without the least regard to the principles of the Constitution. He makes, what he terms, decisions, many of which are inconsistent, and others are unequalled for their display of ignorance and absurdity. All such things are in violation of the rights of the people, and are indefensible under the statute laws, and the rules concerning equality of rights.

87. THE FORCE OF BAD PRECEDENTS IN LEGISLATION.

We have elsewhere remarked upon the error of giving an effect to precedent over that of logical reason. This error early crept into legislation, and has often bled the Treasury. The authority of precedent is most frequently invoked in aid of private claims and pensions. Those engaged in prosecuting claims hunt up and cite them as authority. If a private claim is a debt, we are bound to pay it, as much as any other debt; but if it is a gratuity we have no constitutional authority to vote money or means on account of it. The distinction is plain and easily understood.