north america-2- 第59部分

fts　with　which　the　fairy　has　endowed　him。　　When　she　shall　have　added　honesty　as　a　third；　the　tax…gatherer　can　desire　no　better　country　in　which　to　exercise　his　calling。　I　cannot　myself　think　that　all　the　millions　that　are　being　spent　would　weigh　upon　the　country　with　much　oppression；　if　the　weight　were　once　properly　placed　upon　the　muscles　that　will　have　to　bear　it。　　The　difficulty　will　be　in　the　placing　of　the　weight。　　It　has；　I　know；　been　argued　that　the　circumstances　under　which　our　national　debt　has　extended　itself　to　its　present　magnificent　dimensions　cannot　be　quoted　as　parallel　to　those　of　the　present　American　debt；　because　we；　while　we　were　creating　the　debt；　were　taxing　ourselves　very　heavily；　whereas　the　Americans　have　gone　ahead　with　the　creation　of　their　debt　before　they　have　levied　a　shilling　on　themselves　toward　the　payment　of　those　expenses　for　which　the　debt　has　been　encountered。　　But　this　argument；　even　if　it　were　true　in　its　gist；　goes　no　way　toward　proving　that　the　Americans　will　be　unable　to　pay。　　The　population　of　the　present　free…soil　States　is　above　eighteen　millions；　that　of　the　States　which　will　probably　belong　to　the　Union　if　secession　be　accomplished　is　about　twenty…two　millions。　　At　a　time　when　our　debt　had　amounted　to　six　hundred　millions　sterling　we　had　no　population　such　as　that　to　bear　the　burden。　　It　may　be　said　that　we　had　more　amassed　wealth　than　they　have。　　But　I　take　it　that　the　amassed　wealth　of　any　country　can　go　but　a　very　little　way　in　defraying　the　wants　or　in　paying　the　debts　of　a　people。　　We　again　come　back　to　the　old　maxim；　that　the　labor　of　a　country　is　its　wealth；　and　that　a　country　will　be　rich　or　poor　in　accordance　with　the　intellectual　industry　of　its　people。　But　the　argument　drawn　from　that　comparison　between　our　own　conduct　when　we　were　creating　our　debt；　and　the　conduct　of　the　Americans　while　they　have　been　creating　their　debtduring　the　twelve　months　from　April　1；　1861；　to　March　31；　1862；　let　us　sayis　hardly　a　fair　argument。　　We；　at　any　rate；　knew　how　to　tax　ourselvesif　only　the　taxes　might　be　forthcoming。　　We　were　already　well　used　to　the　work；　and　a　minister　with　a　willing　House　of　Commons　had　all　his　material　ready　to　his　hand。　　It　has　not　been　so　in　the　United　States。　　The　difficulty　has　not　been　with　the　people　who　should　pay　the　taxes；　but　with　the　minister　and　the　Congress　which　did　not　know　how　to　levy　them。　　Certainly　not　as　yet　have　those　who　are　now　criticising　the　doings　on　the　other　side　of　the　water　a　right　to　say　that　the　American　people　are　unwilling　to　make　personal　sacrifices　for　the　carrying　out　of　this　war。　　No　sign　has　as　yet　been　shown　of　an　unwillingness　on　the　part　of　the　people　to　be　taxed。　　But　wherever　a　sign　could　be　given；　it　has　been　given　on　the　other　side。　　The　separate　States　have　taxed　themselves　very　heavily　for　the　support　of　the　families　of　the　absent　soldiers。　　The　extra　allowances　made　to　maimed　men；　amounting　generally　to　twenty…four　shillings　a　month；　have　been　paid　by　the　States　themselves；　and　have　been　paid　almost　with　too　much　alacrity。　I　am　of　opinion　that　the　Americans　will　show　no　unwillingness　to　pay　the　amount　of　taxation　which　must　be　exacted　from　them；　and　I　also　think　that　as　regards　their　actual　means　they　will　have　the　power　to　pay　it。　　But　as　regards　their　power　of　obtaining　access　to　those　means；　I　must　confess　that　I　see　many　difficulties　in　their　way。　　In　the　first　place　they　have　no　financier；　no　man　who　by　natural　aptitude　and　by　long…continued　contact　with　great　questions　of　finance；　has　enabled　himself　to　handle　the　money　affairs　of　a　nation　with　a　master's　hand。　　In　saying　this　I　do　not　intend　to　impute　any　blame　to　Mr。　Chase；　the　present　Secretary　of　the　Treasury。　　Of　his　ability　to　do　the　work　properly　had　he　received　the　proper　training；　I　am　not　able　to　judge。　　It　is　not　that　Mr。　Chase　is　incapable。　　He　may　be　capable　or　incapable。　　But　it　is　that　he　has　not　had　the　education　of　a　national　financier；　and　that　he　has　no　one　at　his　elbow　to　help　him　who　has　had　that　advantage。　And　here　we　are　again　brought　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！　　Th