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　would　learn　more　there　by　contest　with　opposing　members　than　he　can　do　by　any　amount　of　study　in　his　own　chamber。　But　the　House　of　Representatives　itself　has　not　as　yet　learned　its　own　lesson　with　reference　to　taxation。　　When　I　say　that　the　United　States　are　in　want　of　a　financier；　I　do　not　mean　that　the　deficiency　rests　entirely　with　Mr。　Chase。　　This　necessity　for　taxation；　and　for　taxation　at　so　tremendous　a　rate；　has　come　suddenly；　and　has　found　the　representatives　of　the　people　unprepared　for　such　work。　　To　us；　as　I　conceive；　the　science　of　taxation；　in　which　we　certainly　ought　to　be　great；　has　come　gradually。　　We　have　learned　by　slow　lessons　what　taxes　will　be　productive；　under　what　circumstances　they　will　be　most　productive；　and　at　what　point　they　will　be　made　unproductive　by　their　own　weight。　　We　have　learned　what　taxes　may　be　levied　so　as　to　afford　funds　themselves；　without　injuring　the　proceeds　of　other　taxes；　and　we　know　what　taxes　should　be　eschewed　as　being　specially　oppressive　to　the　general　industry　and　injurious　to　the　well…being　of　the　nation。　　This　has　come　of　much　practice；　and　even　we；　with　all　our　experience；　have　even　got　something　to　learn。　　But　the　public　men　in　the　States　who　are　now　devoting　themselves　to　this　matter　of　taxing　the　people　have；　as　yet；　no　such　experience。　　That　they　have　inclination　enough　for　the　work　is；　I　think；　sufficiently　demonstrated　by　the　national　tax　bill；　the　wording　of　which　is　now　before　me；　and　which　will　have　been　passed　into　law　before　this　volume　can　be　published。　　It　contains　a　list　of　every　taxable　article　on　the　earth　or　under　the　earth。　　A　more　sweeping　catalogue　of　taxation　was　probably　never　put　forth。　　The　Americans；　it　has　been　said　by　some　of　us；　have　shown　no　disposition　to　tax　themselves　for　this　war；　but　before　the　war　has　as　yet　been　well　twelve　months　in　operation；　a　bill　has　come　out　with　a　list　of　taxation　so　oppressive　that　it　must；　as　regards　many　of　its　items；　act　against　itself　and　cut　its　own　throat。　　It　will　produce　terrible　fraud　in　its　evasion；　and　create　an　army　of　excise　officers　who　will　be　as　locusts　over　the　face　of　the　country。　　Taxes　are　to　be　laid　on　articles　which　I　should　have　said　that　universal　consent　had　declared　to　be　unfit　for　taxation。　　Salt；　soap；　candles；　oil；　and　other　burning　fluids；　gas；　pins；　paper；　ink；　and　leather；　are　to　be　taxed。　　It　was　at　first　proposed　that　wheat　flour　should　be　taxed；　but　that　item　has；　I　believe；　been　struck　out　of　the　bill　in　its　passage　through　the　House。　　All　articles　manufactured　of　cotton；　wool；　silk；　worsted；　flax；　hemp；　jute；　India…rubber；　gutta…percha；　wood　（？）；　glass；　pottery　wares；　leather；　paper；　iron；　steel；　lead；　tin；　copper；　zinc；　brass；　gold　and　silver；　horn；　ivory；　bone；　bristles；　wholly　or　in　part；　or　of　other　materials；　are　to　be　taxed　provided　always　that　books；　magazines；　pamphlets；　newspapers；　and　reviews　shall　not　be　regarded　as　manufactures。　　It　will　be　said　that　the　amount　of　taxation　to　be　levied　on　the　immense　number　of　manufactured　articles　which　must　be　included　in　this　list　will　be　light；　the　tax　itself　being　only　3　per　cent。　ad　valorem。　　But　with　reference　to　every　article；　there　will　be　the　necessity　of　collecting　this　3　per　cent。　　As　regards　each　article　that　is　manufactured；　some　government　official　must　interfere　to　appraise　its　value　and　to　levy　the　tax。　　Who　shall　declare　the　value　of　a　barrel　of　wooden　nutmegs；　or　how　shall　the　excise　officer　get　his　tax　from　every　cobbler's　stall　in　the　country？　　And　then　tradesmen　are　to　pay　licenses　for　their　tradesa　confectioner　2l。；　a　tallow…　chandler　2l。；　a　horse　dealer　2l。　　Every　man　whose　business　it　is　to　sell　horses　shall　be　a　horse　dealer。　　True。　　But　who　shall　say　whether　or　no　it　be　a　man's　business　to　sell　horses？　　An　apothecary　2l。；　a　photographer　2l。；　a　peddler　4l。；　3l。；　2l。；　or　1l。；　according　to　his　mode　of　traveling。　　But　if　the　gross　receipts　of　any　of　the　confectioners；　tallow…chandlers；　horse　dealers；　apothecaries；　photographers；　peddlers；　or　the　like　do　not　exceed　200l。　a　year；　then　such　tradesmen　shall　not　be　required　to　pay　for　any　license　at　all。　　Surely　such　a　proviso　can　only　have　been　inserted　with　the　express　view　of　creating　fraud　and　ill　blood！　　But　the　greatest　audacity　has；　I　think；　been　shown　in　the　levying　of　personal　taxes；　such　taxes　as　have　been　held　to　be　peculiarly　disagreeable　among　us；　and　have　specially　brought　down　upon　us　the　contempt　of　lightly…　taxed　people；　who；　like　the　Americans；　have　known　nothing　of　domestic　interference。　　Carriages　are　to　be　taxed；　as　they　are　with　us。　　Pianos　also　are　to　be　taxed；　and　plate。　　It　is　not　signified　by　this　clause　that　such　articles　shall　pay　a　tax；　once　for　all；　while　in　the　maker's　hands；　which　tax　would　no　doubt　fall　on　the　future　owner　of　such　piano　or　plate；　in　such　case　the　owner　would　pay；　but　would　pay　without　any　personal　contact　with　the　tax…gatherer。　　But　every　owner　of　a　piano　or　of　plate　is　to　pay　annually　according　to　the　value　of　the　articles　he　owns。　　But　perhaps　the　most　audacious　of　all　the　proposed　taxes　is　that　on　watches。　　Every　owner　of　a　watch　is　to　pay　4s。　a　year　for　a　gold　watch　and　2s。　a　year　for　a　silver　watch！　　The　American　tax…gatherers　will　not　like　to　be　cheated。　　They　will　be　very　keen　in　searching　for　watches。　　But　who　can　say　whether　they　or　the　carriers　of　watches　will　have　the　best　of　it　in　such　a　hunt。　　The　tax…gatherers　will　be　as　hounds　ever　at　work　on　a　cold　scent。　　They　will　now　be　hot　and　angry；　and　then　dull　and　disheartened。　　But　the　carriers　of　watches　who　do　not　choose　to　pay　will　generally；　one　may　predict；　be　able　to　make　their　points　good。　With　such　a　tax　billwhich　I　believe　came　into　action　on　the　1st　of　May；　1862the　Americans　are　not　fairly　open　to　the　charge　of　being　unwilling　to　tax　themselves。　　They　have　avoided　none　of　the　irritating　annoyances　of　taxation；　as　also　they　have　not　avoided；　or　attempted　to　lighten　for　themselves；　the　dead　weight　of　the　burden。　The　dead　weight　they　are　right　to　endure　without　flinching；　but　their　mode　of　laying　it　on　their　own　backs　justifies　me；　I　think；　in　saying　that　they　do　not　yet　know　how　to　obtain　access　to　their　own　means。　　But　this　bill　applies　simply　to　matters　of　excise。　　As　I　have　said　before；　Congress；　which　has　hitherto　supported　the　government　by　custom　duties；　has　also　the　power　of　levying　excise　duties；　and　now；　in　its　first　session　since　the　commencement　of　the　war；　has　begun　to　use　that　power　without　much　hesitation　or　bashfulness。　　As　regards　their　taxes　levied　at　the　custom…house；　the　government　of　the　United　States　has　always　been　inclined　to　high　duties；　with　the　view　of　protecting　the　internal　trade　and　manufactures　of　the　country。　　The　amount　required　for　national　expenses　was　easily　obtained；　and　these　duties　were　not　regulated；　as　I　think；　so　much　with　a　view　to　the　amount　which　might　be　collected　as　to　that　of　the　effect　which　the　tax　might　have　in　fostering　native　industry。　　That；　if　I　understand　it；　was　the　meaning　of　Mr。　Morrill's　bill；　which　was　passed　immediately　on　the　secession　of　the　Southern　members　of　Congress；　and　which　instantly　enhanced　the　price　of　all　foreign　manufactured　goods　in　the　States。　But　now　the　desire　for　protection；　simply　as　protection；　has　been　swallowed　up　in　the　acknowledged　necessity　for　revenue；　and　the　only　object　to　be　recognized　in　the　arrangement　of　the　custom　duties　is　the　collection　of　the　greatest　number　of　dollars。　　This　is　fair　enough。　　If　the　country　can；　at　such　a　crisis；　raise　a　better　revenue　by　claiming　a　shilling　a　pound　on　coffee　than　it　can　by　claiming　sixpence；　the　shilling　may　be　wisely　claimed；　even　though　many　may　thus　be　prohibited　from　the　use　of　coffee。　　But　then　comes　the　great　question；　What　duty　will　really　give　the　greatest　product？　At　what　rate　shall　we　tax　coffee　so　as　to　get　at　the　people's　money？　If　it　be　so　taxed　that　people　won't　use　it；　the　tax　cuts　its　own　throat。　　There　is　some　point　at　which　the　tax　will　be　most　productive；　and　also　there　is　a　point　up　to　which　the　tax　will　not　operate　to　the　serious　injury　of　the　trade。　　Without　the　knowledge　which　should　indicate　these　points；　a　Chancellor　of　the　Exchequer；　with　his　myrmidons；　would　be　groping　in　the　dark。　　As　far　as　we　can　yet　see；　there　is　not　much　of　such　knowledge　either　in　the　Treasury　chambers　or　the　House　of　Representatives　at　Washington。　But　the　greatest　difficulty　which　the　States　will　feel　in　obtaining　access　to　their　own　means　of　taxation　is　that　which　is　created　by　the　Constitution　itself；　and　to　which　I　alluded　when　speaking　of　the　taxing　powers　which　the　Constitution　had　given　to　Congress　and　those　which　it　had　denied　to　Congress。　　As　to　custom　duties　and　excise　duties；　Congress　can　do　what　it　pleases；　as　can　the　House　of　Commons。　　But　Congress　cannot　levy　direct　taxation　according　to　its　own　judgment。　　In　those　matters　of　customs　and　excise　Congress　and　the　Secretary　of　the　Treasury　will　probably　make　many　blunders；　but；　having　the　power；　they　will　blunder　through；　and　the　money　will　be　collected。　　But　direct　taxation　in　an　available　shape　is　beyond　the　power　of　Congress　under　the　existing　rule　of　the　Constitution。　　No　income　tax；　for　instance；　can　be　laid　on　the　general　incomes　of　the　United　States　that　shall