The motion to exempt maps, charts, and engravings was rejected.
Mr. Sumner then moved to place on the free list “books printed prior to 1840.” It being objected, that “the duty as already laid was very low, only 15 per cent.,”—that “we have to look to revenue,”—and that it was desirable “to have all the interests of the country taxed,”—Mr. Sumner replied:—
Every argument for making the duty low is equally strong against having any duty on the subject. There is no reason that could have influenced the Committee in favor of reducing the duty which is not equally strong in favor of removing the duty. The Senator declares that the object is revenue. But the revenue that will come from this source is very small; it is not large enough to compensate for the mischief it will cause. Sir, I believe all the conclusions of the best experienced in taxation are, that we should seek as much as possible to diminish the objects of taxation. Just in proportion as nations become experienced in imposing taxes do they limit the objects to which the taxes are applied. It seems to me we are strangely insensible to that lesson of history. We seem to be groping about and seizing hold of every little object, every filament, if I may so express myself, which we can grasp, in order to drag it into the sphere of taxation.
I think we should be better employed, if we declined to tax a large number of articles which it is proposed to tax, and brought our taxation to bear on a few important articles, which we should make contribute substantially to the resources of the country. The tax that is now proposed will contribute nothing of any real substance to the resources of the country, while to my view it is not creditable. I say it frankly, it is not creditable to the civilization of our age, and least of all is it creditable to the civilization of a republic.
Such is my conviction. As often as I have thought of this question, I cannot see it in any other light; and I do think that money derived from a tax on books can be vindicated only on the principle of the Roman emperor, “Money from any quarter, no matter what, for money does not smell.”[82] Now it were better, if, instead of hunting up these several articles for taxation, running them down like game, to bag them in the public treasury, we should confine ourselves to the great subjects, and make them productive. There are enough of them, and in this way we can have revenue enough. I would have all the revenue we want; but, having it, be hospitable to literature, to knowledge, to art; and now let me say, be hospitable to books, because through books you will obtain what you desire in literature, in knowledge, and in art.
Mr. Kirkwood, of Iowa, thought Mr. Sumner ought to be content with what was done. “If he gets the rate reduced from 25 to 15 per cent., when the taxes on everything we eat and wear are being raised 20, 30, 40, or 50 per cent., I think that he ought to be content.”
Mr. Sumner. Personally I am content with anything. I am trying to do what I think best for the people. I may be mistaken in my judgment; and when I see so many distinguished Senators so earnestly differing from me, I am led to call in question my conclusions; and yet considerable reflection and some experience in dealing with this question have always brought me more strongly than before to the same unalterable conclusion. I feel, that, in imposing this tax, you make a great mistake; because it is a bad example, and just to the extent of its influence keeps knowledge out of the country.
The motion of Mr. Sumner was rejected,—Yeas 5, Nays 32. Another motion by him, to exempt mathematical instruments and philosophical apparatus imported for societies, shared the same fate.