Mr. Henderson, of Missouri, then moved to amend the amendment of Mr. Sumner by adding,—
“And provided, further, That the tax herein prescribed shall not be levied or collected in any State where a system of gradual emancipation may have been adopted at the time of the collection.”
May 29th, this was lost,—Yeas 15, Nays 20.
Then, on motion of Mr. Fessenden, Mr. Sumner’s amendment was further modified by substituting a tax of “two” dollars, instead of “five,” on account of each slave. Before the vote was taken, Mr. Sumner assigned the reason for the higher rate.
The Senator from Maine [Mr. Fessenden] said that he had looked simply at the revenue to be obtained by a tax. But, pray, will not a larger revenue be obtained at the rate of five dollars than at the rate of two? There are the slaves,—count them, and tax them. The process is simple, with no chance of evasion. Besides, Sir, I cannot forget, nor can the Senator, that throughout our history we have heard constantly of “incidental protection.” But, if incidental protection is just and expedient, then is incidental discouragement, and the tax I propose may be sustained on this ground. We do not hesitate to tax whiskey and tobacco as luxuries, indulgences, vices. Why should we hesitate to tax the worst luxury, the worst indulgence, the worst vice of all, which is Slavery? Therefore, for a double reason, first, for the sake of revenue, and, secondly, for the sake of discouragement to Slavery, I am for the larger tax.
After further debate, the question was taken on the amendment of Mr. Sumner as modified, and resulted, Yeas 14, Nays 22. So the amendment was lost.
June 5th, at the next stage of the bill, Mr. Sumner moved his amendment in the following form:—
“And be it further enacted, That every person claiming the service or labor of any other person as a slave shall pay a tax of two dollars on account of every person so claimed: but in no case shall any person so claimed be sold for the purpose of collecting the tax.”
The yeas and nays were ordered, and, being taken, resulted, Yeas 19, Nays 16. So the amendment was agreed to.