north america-2-第74章
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ht to that general absence of statecraft which has been the result of the American system of government。 I am not aware that our Chancellors of the Exchequer have in late years always been great masters of finance； but they have at any rate been among money men and money matters； and have had financiers at their elbows if they have not deserved the name themselves。 The very fact that a Chancellor of the Exchequer sits in the house of Commons and is forced in that House to answer all questions on the subject of finance； renders it impossible that he should be ignorant of the rudiments of the science。 If you put a white cap on a man's head and place him in a kitchen； he will soon learn to be a cook。 But he will never be made a cook by standing in the dining…room and seeing the dishes as they are brought up。 The Chancellor of the Exchequer is our cook； and the House of Commons； not the Treasury chambers； is his kitchen。 Let the Secretary of the United States Treasury sit in the House of Representatives！ He 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 protecti
