The Southwestern Historical Quarterly, Volume 39, July 1935 - April, 1936 Page: 35

Diary of a Confederate Congressman, 1862-1863

I voted for it. Tax bill discussed. Machenl7 introduced a reso-
lution declaring 1st Sec. unconstitutional & passed 36 to 35. 1
voted No. I have studied the question much & in deep anxiety
to do right. Am not perfectly satisfied with my own conclusion.
But it is the best I can reach. I believe a direct tax must be
apportioned according to representation & a tax on real estate
& slaves is surely a direct tax.176 Sat up till 12 & past.
Thursday 12th House had some foolish votes as to hour of
meeting. I voted against night sessions-then in favor of meet-
ing at 6 O'clock in the morning in order to disgust those who
want to meet at 11 in the morning, which I think cuts us off
from an opportunity of transacting business in the departments.
However, I suppose the hour of meeting is now fixed at 11. Tax
bill discussed again. Machens resolution (declaring the 1st sec-
tion unconstitutional) was rejected & on a motion to reconsider
the whole subject was re-opened. Mo. to reconsider prevailed
(I voted No on the resolution & on the mo. to reconsider) &
then Russell'77 offered his amendment providing that the power
to lay a direct tax cannot be exercised longer than three years or
until an enumeration be made, whichever shall first occur. On
this the discussion was resumed & the House adjourned. In the
discussion today Jones of Tennessee said in reply to a question
from Garnet of Va.178 that had he been a member of the con-
vention he would not have voted for the clause requiring Repre-
sentatives & Direct taxes to be apportioned, but would have been
in favor of Representation only on the voting population. This
caused some sensation in the House as it was thought to be an
opinion unfavorable to Negro Slavery as an institution & was
*'Machen (M. C.), Willis B.; Kentucky; 1862-1864.
"'Tax-The Southern idea of States as predominating in a union rather
than Federal government being strong in power over States.
The Federal Constitution, 1789, forbids direct taxation in Article I,
Section 9, Clause 4: "No capitation, or other direct tax, shall be laid,
unless in proportion to the census or enumeration hereinbefore directed
to be taken." Amendment XVI, adopted 1913, states: "The Congress
shall have power to lay and collect taxes on incomes, from whatever
source derived, without apportionment among the several states and
without regard to any census or enumeration." The Income Tax is the
only direct tax the Federal government has ever laid on her citizens
(District of Columbia excluded) except in cases of war emergency.
1C. W. Russell of Virginia, member of Judiciary Committee.
"'Jones of Tennessee; George W.; Congressman, 1862-1864.
Garnet of Virginia-Muscoe R. H. Garnett; February 21, 1862-1864.