It is easy to levy.
It is profitable.
And so far as it exerts an influence, it must be a discouragement to an offensive wrong, which is the parent of our present troubles, and the occasion of all this taxation. It would be strange, if Slavery, after causing our national calamity, should escape from all its consequences. It would be strange, if Slavery, which has played the tyrant thus far in our history, should now, like the tyrant, be so far indulged as to escape burdens of all kinds. It shall not be by my vote.
Subsequently Mr. Sumner modified his amendment, by accepting a substitute drawn by Mr. Simmons, of Rhode Island, in behalf of the Finance Committee, who suggested, that “the section, as presented by the Senator from Massachusetts, might leave the slave liable to be sold to pay the tax, and that conflicts about as much with the Senator’s notions as he could well have drawn any provision to do so.” Mr. Sumner had no anxiety on this head, and said at once:—
Perhaps the Senator and myself start from different points. I do not think the United States can own a slave. I cannot doubt, that, if a slave should be seized under process of the United States, he would be taken to Freedom, and not to Slavery, for the simple reason that the nation cannot own a slave. Therefore any special provision for this emergency is superfluous. I rest in the conviction, that, when a slave passes into the hands of the United States, he at once becomes free.
Mr. Sumner added, that the proposition he had presented was “in the plainest form and fewest words,” and on this account had merits of its own.
Mr. Collamer hoped Mr. Sumner would accept the substitute, and thought “ten dollars a head on all ages and conditions an unreasonable tax.”
The substitute accepted by Mr. Sumner was as follows.
“Sec.—And be it further enacted, That an annual tax of five dollars shall be paid by every person or persons, corporation, or society, for and on account of the service or labor of every other person between the ages of ten and sixty-five years, whose service or labor, for a term of years or for life, is claimed to be owned by such first mentioned person or persons, corporation, or society, whether in a fiduciary capacity or otherwise, under and by virtue of the laws or customs of any State; and said annual tax shall be levied and collected of the person or persons, corporation, or society, making such claim, and of their goods, chattels, or lands, as is herein before provided; but in no case shall the person or persons whose service or labor is so claimed, or their service or labor, be sold for the purpose of collecting said tax: Provided, That this tax shall not apply to service due to parents.”[64]
Mr. Sherman, of Ohio, took the lead in answer to Mr. Sumner, and in opposition to his amendment. After insisting that slaves are “persons,” and that, if the amendment be adopted, “they will be the only persons taxed under this bill,” he said:—