“That, in addition to the substitute furnished by a drafted person, or, where no substitute is furnished, then in addition to the sum fixed by the Secretary of War for the procuration of a substitute, every such drafted person shall, before his discharge from the draft, be held to contribute a certain proportion, in the nature of a tithe, of his annual gains, profits, or income, whether derived from any kind of property, dividends, salary, or from any profession, trade, or employment whatever, according to the following rates, to wit: on all income over one thousand dollars and not over two thousand dollars, five per centum; over two thousand dollars and not over five thousand dollars, ten per centum; and on all income over five thousand dollars, twenty per centum. And it shall be the duty of every such person, seeking to be discharged, to make return, either by himself or his guardian, to the provost-marshal of his district, of the amount of his income, according to the requirements of the Act to provide internal revenue, of July 1, 1862. And it is further provided, That the contribution thus made shall be employed by the Secretary of War, in his discretion, to promote enlistments, or for the benefit of enlisted men.”
January 8th, Mr. Sumner explained his amendment, remarking as follows.
MR. PRESIDENT,—I presume that I do not exaggerate, if I say, that, of all the questions connected with this bill, that relating to commutation for service is the most difficult and the most sensitive. It is the question which has most occupied the attention of the country. It has been most discussed in the newspapers, and also in conversation. I presume it is the ground of objection most often made against the draft.
Now I think all Senators will unite in any proposition that promises in any way to smooth these difficulties,—in short, to popularize a part of the bill which has been open to so much objection among the people.
January 12th, in the course of debate, Mr. Sumner replied to Mr. Sherman, of Ohio.
The Senator from Ohio, not contenting himself with opposing the amendment, introduced other and extraneous matter, which has been under discussion since, diverting our minds from the original proposition. But if I can have his attention for a few minutes, it seems to me—I do not know—- I may even satisfy him that his argument was not well founded.
If I understand the Senator, he objects to my proposition on the ground, in the first place, that it is an unusual tax. Sir, what is the draft but a tax? The draft compels all persons drafted to contribute strength, muscle, life, to the defence of the Republic. That, if I am not mistaken, is the highest tax the country can impose. But, still further, what is the commutation which the statute positively requires but a tax? If, then, there be anything in the argument of the Senator, both the draft itself and the commutation of three hundred dollars are a tax, and both are therefore objectionable. But neither the one nor the other is a tax in a received sense, because neither the one nor the other is an imposition for revenue; and I ask the attention of the Senator to the distinction, neither the one nor the other is an imposition for revenue. Not on any such ground do I present this amendment, but simply and distinctly on the duty of equalizing this burden, that it shall bear, so far as we can make it, with something like equality upon the rich and the poor. Now I have to say that at present the burden is not equalized, and that it does not bear with anything like equality upon the rich and the poor. You make the poor man pay three hundred dollars; but the rich man pays no more. Is this equality?
But the Senator went further. Not satisfied with objecting to the amendment on the ground that it was a tax, he complained that it was an exorbitant tax, and asked me whether in all history I could point to any instance of a tax of thirty per cent on income. It seems to me that it should be the pride of our country, at this moment and on an occasion like this, that it is not to be deterred by history from an endeavor to equalize a burden upon the rich and the poor. Because other nations have not undertaken to equalize this burden, is that a reason why we should not set the example? But is the tax exorbitant? I will read it.
“On all income over six hundred dollars and not over two thousand dollars, ten per cent; over two thousand dollars and not over five thousand dollars, twenty per cent; and on all income over five thousand dollars, thirty per cent.”[288]
Now the Senator complains of the thirty per cent, that is, thirty per cent on an income over five thousand dollars. Suppose a person drafted with an income over five thousand dollars, I put it to the Senator, what sum would be too great for him to pay for exemption, carrying with it, as the draft does, exposure to death, disease, wounds, with the absolute consumption of time during the period of one, two, or three years, according to the duration of the service? Is thirty per cent on an income above five thousand dollars too much for the exemption? Is it exorbitant? Is that the estimate the Senator puts upon such exposure? He requires three hundred dollars from the poor man who has no income, but he thinks it exorbitant to require thirty per cent on an income over five thousand dollars. Sir, I do not think that even in the requirement of this amendment there is equality. If any objection can be brought forward, it is that it is too lenient, that it does not go far enough.