XX.

UNTAXING THE RICH.

TAXES ON LUXURIES AND WEALTH REPEALED AT DIFFERENT TIMES BY THE REPUBLICAN PARTY.

Statement showing the date of repeal of the several classes of articles and occupations that have been taxed under the internal revenue laws of the United States and the amount of revenue derived therefrom during the last entire year before their repeal.

1ST, MANUFACTURES AND PRODUCTS.

This class, exclusive of distilled spirits, manufactured tobacco and fermented liquors, contained the largest number of different articles on which an internal tax has been imposed and yielded during the fiscal year ended June 30, 1866, a revenue amounting to $127,230,608.66, but by reductions in the rates of tax and additions to the free list under act of July 13, 1866, this sum was reduced to $91,531,331.31 in the next fiscal year, which was the last full year before the repeal of the tax on this class of articles (illuminating gas excepted) by acts of February 3, 1868, March 31, 1868, and July 20, 1868.

2ND, GROSS RECEIPTS.

This class included, when taxation under it was at its maximum, the tax on the gross receipts of advertisements, bridges and toll roads, canals, ships, barges, etc., stage coaches, steamboats and railroads for transportation of passengers and freights, of express, insurance and telegraph companies, etc. The argest receipts were during the fiscal year 1866, when they amounted to $11,262,429.82. All taxes under this classs not before reduced or abolished were repealed by act of July 14, 1870. The receipts from this source for the fiscal year 1870, the last year before its repeal, were $6,894,799.99.

3D, SALES.

The principal sales included in this class were auction sales, brokers' sales of merchandise, stocks, bonds, gold and silver bullion and coin, foreign exchange, etc., and manufacturers' sales. The tax on sales, except those of spirits, tobacco and beer, was repealed by act of July 14, 1870. Receipts during the fiscal year ended June 30, 1870, $8,837,394.97.

4TH, SPECIAL TAXES NOT RELATING TO SPIRITS, TOBACCO AND FERMENTED LIQUORS. This class included the annual special or license tax that was levied on nearly every trade, profession or occupation, and the amount of tax varied from five (5) dollars on butchers whose annual sales did not exceed $1,000 to five hundred (500) dollars on assayers when their assays amounted to over $500,000 per annum. The tax on this class was repealed May 1, 1871, by act of July 14, 1870. The receipts from this source during the last full year before its repeal in 1870, were $11,020,787.78.

5TH, INCOME.

The tax on income of individuals, as finally amended by act of July 14, 1870, provided that on all taxable incomes over $2,000 (income less than that amount being exempt from tax) there should be levied and collected a tax of 2 per cent, and a like tax on bank and insurance companies, dividends, and additions to surplus funds, and on canal, turnpike, and railroad companies' dividends and additions to surplus and interest on bonds. This tax expired by limitatiɔn December 31, 1871. The income tax collected from individuals during the fiscal year 1872, assessed on the incomes of the calendar year 1891, was $8,416,688.87, and from banks, railroad companies, and other corporations, and from salaries of United States officers, $6,020,175.91, making a total of $14,436,861.78.

6TH, LEGACIES AND SUCCESSIONS.

The tax on legacies and successions was repealed by act of July 14, 1870. The amout of revenue derived from the same during the fiscal year ended June 3d, 1870, was $3,091,825.50.

7TH, ARTICLES OF LUXURY KEPT FOR USE.

The tax on such articles in this class, as billiard tables, carriages, plates of gold and silver, gold watches, piano-fortes, and yachts, that had not before been repealed, was abolished by act of July 14, 1870. The receipts from this source during the fiscal year 1870 were $907,442.09.

8TH, SLAUGHTERED ANIMALS.

The tax imposed on slaughtered cattle, sheep and swine was repealed by act of July 13, 1866. The receipts from this source for the fiscal year ended June 3, 1866, were $1,291,570.51.

9TH, PASSPORTS.

The tax imposed on passports by the internal revenue laws, was repealed by act of July 14, 1870, and the receipts from the same during the fiscal year 1870 amounted to $22,756.00.

10TH, STAMP TAXES.

Stamp taxes, so-called, did not include stamps used to pay the tax on distilled spirits, fermented liquors,, cigars, cigarettes, snuff, chewing and smoking tobacco. They were taxes imposed on nearly every form of legal instrument, on bank checks, patent medicines, perfumery, cosmetics, friction matches, playing cards, etc., and yielded a revenue during the fiscal year 1870 of $16,544,043.06. This tax was reduced by acts of July 14, 1870, and June 6, 1872, so that during the last year before its repeal on July 1, 1883, by act of March 3, 1883, the receipts from this source were $8,139,217.96

11TH, ILLUMINATING GAS.

The only tax remaining on manufactures not repealed by acts of March 31, 1868, and July 20, 1868, was that on illuminating gas, which was abolished August 1, 1872, by act of June 6, 1872. The receipts from this source during the fiscal year ended June 30, 1872, were $2,831,718.56.

12TH, BANK CAPITAL AND DEPOSITS.

The tax on the capital and deposits of all banks, private, state and national, wa repealed by act of March 3, 1883. The amount of revenue collected on the capita and deposits of banks and bankers other than national banks during the fiscal year ended June 30, 1882, the last full year the tax was in force before its repeal was $5,249,172.70, and of national banks $5,959,702.37, making a total of $11,208,875.07. The above statement includes all classes of internal taxes that have been entirely abolished and shows the amount of revenue derived from them during the last en tire fiscal year that those taxes were in force.

XXI.

RECORD OF FIFTY-FOURTH CONGRESS.

SHORTCOMINGS.

The Republican party obtained control of the House by inveighing against the Democratic party of the last Congress-especially charging it with doing nothing to relieve the country.

After getting the House by a two-thirds majority and organizing the Senate -appointing Republicans as chairmen of committees in the Senate-what has this Congress done to relieve the country? Nothing! Absolutely nothing! It has shown itself utterly inefficient. From lack of courage or other cause, it failed to try to solve many problems waiting solution at its hands. They claim that the revenues were insufficient to meet the expenses of the Government. Did they send any revenue measure to the President to supply this deficiency? None!

In their platform of 1892 they inveighed against trusts and combines. What measures did they send to the President to restrain them? None! And now they abandon the plank in their platform against trusts. The debts due from the Pacific roads subsidized by the Government amount to more than $150,000,000 and are falling due. Some of the roads are in the hands of receivers, and consequently now have to be operated through the Federal court. What measure did they send to the President or pass through either House looking to the settlement of these claims or the collection of these debts? None!

Their platform complains because the Democratic party repealed a socalled reciprocity law which authorized the President to impose taxes without consulting Congress or the people. What measure did they pass through Congress looking to a restoration of these reciprocity provisions? None! Their platform says:

"The Nicaragua Canal should be built, owned, and operated by the United States."

What bill did they pass through the House or through the Senate authorizing this construction? None!

The platform contains a provision favorable to the independence of Cuba. Yet neither the Senate nor the House, with whom rests the power to declare war, sent any bills to the President or tried to send any for a declaration of the independence of Cuba.

They proclaim in the platform in favor of excluding from entrance to the United States those who can neither read nor write. What measure did they send to the President providing for this or even looking in this direction? None!

There was a very important measure pending in Congress providing for the settlement by arbitration of the disputes wherein labor was involved. It was introduced and urged by Hon. Mr. Erdman, of Pennsylvania. Organized labor of the country strove to have some such measure passed, but in vain. The Presidential election was pending, and it was left to smolder. Another bill was pending providing for the appointment of a commission of three men from the different walks of life-abor, commerce, etc.-to consider the grave questions arising there and report and recommend legislation from time to time to Congress. A similar commission exists in many countries, and is considered an advanced step for labor. Those engaged in advancing the best interests of labor throughout the country urge its passage. Was such a measure sent to the President for the approval of the executive branch of the Government in order that it might become a law? No. Not one law was passed to help the laborer.

This Congress considered it more important to break the record of early adjournments than to make a record passing the needed legislation. So the appropriation bills were rushed through Congress that Congress might rush away from the Capitol, leaving its legitimate work undone and the interests of the country neglected.

Under the rules of the House Friday of each week is given to the consideration of private bills. Thousands of them were introduced and hundreds of them were reported by the committees and by the Court of Claims. Yet every Friday except one or two in the entire session-the day sessions-was taken from the Private Calendar, devoted to other uses, and these claims left unpaid and unconsidered.

This Congress pretended to favor a bankrupt law, but adjourned without final action on the bankrupt bill.

The copyright bill pending in Congress was an important one, and there was every reason why it should have been acted upon. Yet, in hot haste to get away, it was laid aside by Congress.

The Territories of Arizona and New Mexico are justly clamoring for admission to the Union as States. Democracy has favored their admission and does now. But they are supposed to be too strongly tinctured with Democracy. They have ample population to entitle them to admission. Every principle of "home rule" and "local self-government" dictated that they should be permitted to enter the sisterhood of States. Notwithstanding the merits of their case, they were refused Statehood, and now stand knocking in vain at the doors of a closed Congress for admission to the Union.

There are other measures clamored for by the Republican party which they made no effort to advance. It will not do to say that they did not have time to consider these things. They adjourned and fled from their duties at an earlier date than any other Congress has for a third of a century. It will not do for the House to say that the Senate would not act because the House passed a resolution urging the Senate to join them in the adjournment on the 18th of May.