“If the Senator had made his argument yesterday, when we proposed to tax cotton, a production which goes into manufactures, what he has said would apply with great force. Cotton is a production of slave labor solely.… All his arguments apply to cotton as a subject of taxation; but he convinced a majority of the Senate yesterday that it was not expedient to tax cotton; and now he proposes to tax slaves, and how?… With all our immense resources, we cannot now collect it, except from the loyal people who live in the Border States, who now recognize our flag and are subject to our law. I am not willing to select them as the first to bear a heavy and peculiar taxation. I believe that the true course is to insist upon the tax on cotton.”[65]
The special points of Mr. Sherman’s opposition appear in Mr. Sumner’s reply.
Mr. President,—I will make one remark in reply to the Senator from Ohio. He objects to my proposition as in the nature of a direct tax, or poll tax. How is this? Has not the Senator voted to tax auctioneers, lawyers, jugglers, and slaughterers of cattle, all being classes of persons in the community?
Mr. Sherman. To tax their employments.
Mr. Sumner. And I propose to tax the employment of the slave-master,—that is all. It is the business of the slave-master to make the slave work. This is his high vocation. In other words, his business consists in using the service and labor of another. And to this class of persons he belongs. Is it not plain? Can there be any doubt? Look at it. He is an auctioneer of human rights, a broker of human labor, a juggler of human sufferings and human sympathies,—I might say a slaughterer of human hopes; and, Sir, if the Senator from Ohio can tax auctioneer, broker, juggler, or slaughterer of cattle, I am at a loss to understand why he cannot tax the peculiar form of these vocations all concurring in the slave-master. He is swift to tax the less, but hesitates to tax the greater. He can tax the petty employment, which is not immoral or cruel; but he will not tax the larger multiform employment, in which immorality and cruelty commingle.
But the Senator says it is a capitation or poll tax. Not, Sir, in the sense of the Constitution. On this I stand. It is simply a tax on a productive claim of property, or, to borrow the language of the Senator a moment ago, on an “employment.” It is nothing but that.
The Senator thinks it improper to tax slave-masters, especially when we have cotton for taxation; and he almost chides me, because yesterday I was against the cotton tax, which in his judgment is most proper. Sir, I am at a loss to find the parallel between the two cases implied in supposing that one can be a substitute for the other. They are unlike in every respect. Slaves and cotton belong to the same section of country, precisely as alligators and cotton; and that is all the parallel between them. Cotton is an agricultural product, entering into commerce and manufactures, while the manufactures made from it are important to all classes, but especially the poor. The question of its taxation involves considerations of economy and policy utterly unlike those arising on the motion to tax the claim of the slave-master. It is difficult to see how the two taxes can be confounded. One is a tax on an agricultural product; the other is a tax on an odious claim. The Senator will not say that it is an acceptable claim under the Constitution. Even if there, it is disguised under ambiguous words. Indeed, he knows well that it is offensive and repugnant to the conscience of good people. Shall not such a claim be taxed? Shall such a claim be permitted to go scot-free? Shall we run about the country, seeking class after class to visit with oppressive taxation, and, under the lead of the Senator, excuse this largest and most offensive class of all? I am at a loss to understand on what ground of principle the Senator can proceed, when he proposes this special immunity. If I use strong terms in describing slave-masters, it is because the very language of the bill suggests them, and they are in essential conformity with truth.
I believe I have answered the two objections made by the Senator from Ohio. If he made any other, it has escaped my recollection.
Mr. Sherman followed Mr. Sumner, beginning with these words:—