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terms of the rule do not so confine it, for they declare that "no capitation, or other direct, Tax shall be laid, unless in proportion to the census." Is there, then, any thing in the nature of a tax on a sum of money, that can distinguish it from a tax on land, in respect of this quality of directness? The owner is taxed in respect of his land, upon no theory that he is consuming it, or expending its value, but because it is an object of assessment on which the Government can conveniently act. This is what makes it a direct tax. If he is taxed in respect of his money, the operation is precisely the same, and the tax is not bottomed upon any presumption that he is consuming or expending his money, but it is a simple diminution of what he has accumulated, or what he now holds. If you say that he may make a profit by the use of his money, and so that the tax operates indirectly on his profit, and may be thus discriminated, the same thing is precisely true of his land, and thus the tax on the latter, which is conceded to be direct, becomes an indirect tax. This would realize the notion of Judge Chase, that "some taxes may be both direct and indirect at the same time;" an idea which Hamilton pronounced "absurd,” and which, it may be added, probably did not present itself to either the friends or the opponents of the Constitution at the time it was established. Both sides appear to have understood that this power of direct action on the accumulations of the citizen was to be given to Congress; and this, I think, was what they meant by direct taxation, and what they designed to restrain by the rule of apportionment.

given rule to be introduced, and for which it
must have been introduced. Thus he classes
as direct taxes, under the Constitution:
"Capitation or Poll Taxes.

"Taxes on Lands and Buildings.
"General Assessments, whether on the whole
property of individuals, or on their whole real
or personal estate."

He deduces this classification from the rationale of the rule of apportionment; and this seems to me to have been a method of interpretation in every way worthy of his great intellect. But if a general assessment on the whole personal property of an individual is a direct tax, by reason of the known purpose of the rule of apportionment among the States, it would be very difficult to show why an assessment upon particular portions of the personal property of all individuals who have that kind of personal property does not belong to the same category. In order to reach any distinction, it would seem to be necessary to do what the Supreme Court did with the carriage tax-namely, to follow it into the class of assessments on what is being consumed, and to connect it with the idea of expense. There is no other way of reaching a distinction between a specific tax on a carriage and an ad valorem tax on a slave; a distinction which was reached and acted upon by Congress in 1813-15.

Before dismissing the subject, perhaps I ought to guard against the possibility of being misunderstood. I have no idea that it is necessary for Congress, before laying a particular tax, to find a precedent of the same tax in the practice of the States before the adoption of the Constitution. This is not the position suggested. But what is suggested is, that in the practice of the States, before the Constitution, will be found enough to show what the people of the States regarded as direct taxes, in contradistinction to the taxes which they had always considered as indirect; that they had this line of division in view when they insisted on the rule of apportionment for direct taxes; and that if this distinction is applied and followed out, it will be found that all the taxes that have been subsequently devised will fall on the one or the other side of it.

Among the law briefs published in the works of Hamilton there is a short one on this subject, which appears from its date (1795) to have been hastily sketched for the use of some one who was to act on the carriage tax in Congress, or possibly to be used in the argument of the case of Hylton.* It bears the marks of his profound insight into such subjects, but it is not a full discussion, and it does not develop clearly the point on which the Court actually held the carriage tax to be an indirect tax. But there is one view taken in it which exhibits his great sagacity and soundness as an interpreter of the Constitution. He refers to the doctrine of the It has not been my intention in this paper to French Economists and other speculative writ- bring under discussion the validity of any parers, that all taxes, on whatever things they are ticular tax that is now levied. My sole purpose levied, fall ultimately upon land, and are paid has been to indicate the sources of investigation out of its proceeds; hence that taxes on lands which must be resorted to, and to suggest some are direct, and those on all other articles are in- of the grounds on which it will probably be direct. But this, he says, can not be applied to found that the distinction between direct and our Constitution, which certainly contemplated indirect taxes will be ultimately rested. other taxes as direct than those on lands; and public debt of the United States ought to be an when he comes to suggest what he supposes are object of solicitude, as it is a burden, to every direct taxes under our Constitution, the classifica- citizen in the land. That it will ever be serition which he makes shows how quickly he al-ously menaced by calling in question the objects ways perceived, and how intuitively he followed for which it was incurred, I do not believe. It what may be called the historical canon of construction-that canon which looks to the admitted purpose for which the people understood a * Works of Hamilton, vii. $45.

The

would be impossible for any man, or any party, to discriminate what parts of it are open to the complaint that they were incurred for unconstitutional objects; nor is there the remotest proba

bility that the people would listen to any at- | Federal soldiers. In truth there were but a few tempt to make such a discrimination. hundred in the city, and these were the skirmish line of Logan's advance, who, early in the morning, had crossed the Broad River in boats. The first person who passed over the pontoon bridge when it was completed was General Sherman, who was followed by General Howard and officers of their staffs.

But if it is true that in legislating the modes in which the people are to be assessed, in order to maintain this debt in the position in which every patriot must desire to see it maintained, Congress are bound by definite Constitutional rules, the time is not remote when they must regard those rules, if they have not regarded them heretofore. Whatever may have occurred or been justified in a period of war and confusion, the signs of the times show plainly that the Constitution is finally to resume its supremacy, and that discussions of its meaning and purpose are to have their rightful influence over our affairs.

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THE BURNING OF COLUMBIA.

Mr. Wade Hampton is ambitious to add a deeper shame to a dishonored name, he has attained that end by his renewed attempts to hold General Sherman responsible for the burning of Columbia and its terrible consequences. And it is furthermore one of the striking evidences of the peculiar characteristics of Hampton and those like him, that from the fall of Sumter until the day of the occupation of Columbia by the Union army, they should have boasted daily that they would burn their cities, bridges, and barns before the Yankee invader; that they would immolate themselves upon the ruins of their homes, etc., etc. Yet when the Federal army did appear, these personages were as eager to preserve their homes and household lares as any Jew or Scotchman among them, and when their property was sacrificed by confiscation or the destruction which is an inevitable incident in war, they crouch among the ashes and waste the days in fruitless complaints.

At this time, when the people of other portions of the South are honestly striving to rehabilitate themselves socially and politically, it is not pleasant to say these things; but Hampton and certain others insist upon reopening the discussion by most absurd misrepresentation, and it is not out of place for those of us who took part in the capture of Columbia to relate what we saw.

It had been no easy task that day to build one thousand feet of canvas bridge, for even in this sheltered valley the wind blew with great force, bending the tree-tops, whipping the surface of the water into foaming waves, tossing rudely about the cloth boats, partially filling them with water, and altogether severely trying the patience of Engineer Captain Reese and his brave pontoniers.

When we mounted the hills and passed out upon the ridge which is crowned by the city of Columbia, it seemed to me I had never experienced a more powerful gale of wind, even in view of vivid recollection of storms on the ocean and storms on the plains. It was a dry, southern wind which filled the air this afternoon with dust and twigs and smoking flakes of cotton, and as I saw this incendiary matter flying over our heads, catching in the branches of the trees already white with cotton, or falling upon the shingled roofs of the houses, I thought to myself, and said to a companion, "That cotton is as dangerous as so much powder." There was no evidence of unusual disorder in the city.. The soldiers in the street seemed rather hilarious than otherwise. Some of them had evidently been drinking, and as we passed along I noticed a citizen who came out from his house and gave one of them a pail from which he took a longer draught than was prudent if it was, as I suppose, spirituous liquor. The soldiers, as I have said, were in a jolly mood, but were not more enthusiastic than would be natural for Yankees who had just taken possession of the capital of the State of South Carolina.

Mr. Goodwin, the Mayor of Columbia, met General Sherman near the City Hall. He made no complaint of ill treatment, but asked that the usual protection should be given to the citizens and private property. General Sherman answered:

"Here is General Howard, who commands the troops who will occupy the city. The people and their houses will be respected, but we shall take any supplies which can be used for the army.'

Just at this moment a throng of escaped prisoners surrounded the General, who rode in advance of his officers. They were a strange, un

Columbia was burned because of Hampton's recklessness in firing the thousands of bales of cotton which he had placed in all the public streets of the city. And it may be said here that the labored persistency with which the Confederates destroyed cotton in preference to other property can only be accounted for upon the supposition that they believed that Sherman did not intend marching farther north than Colum-couth crowd of men which gathered about him, bia, or perhaps they had so long vaunted the royalty of cotton that they had come to the belief that, like the fetich of their slaves, it really possessed some marvelous magic power for good or evil.

At noon of February 17, 1865, as our party entered the city of Columbia and rode down the main street, we saw here and there squads of the

ragged, barefooted, and hatless, most of them, with unkempt hair and beards, with glassy eyes and livid lips and sunken cheeks. Their eyes filled with tears, their lips trembled as he halted among them and took their thin hands in his, and said gentle words of welcome.

"Thank God, and you, General Sherman, our misery is over!" cried one, in delirious tones.

Said another, with a wild look in his eyes, "We | Paralyzed with fear they sought the shelter of knew you would come to liberate us from the power of these infernal fiends. Curse them!" "Yes, curse them! curse them!" was muttered by more than one of the group.

General Sherman gave them directions to come to his head-quarters, and passed on to the Charleston railroad station, where there were several large warehouses filled with commissary stores. It was his habit to see for himself the character and quantity of supplies which fell into our hands. After this investigation he went to an unoccupied house in the eastern part of the city, where he established his head-quarters.

Although the wind had increased in violence, and it was extremely uncomfortable out of doors, yet I passed three hours of the afternoon walking through the town. Guards were being stationed at the houses and about the streets. There was order and quiet in every direction so far as I could see. On two occasions women called from their houses, asking me to expel some intruder who was investigating the contents of their out-buildings, but upon no occasion did I see or hear any other rudeness or violence.

"Who broke into this store?" I asked of a citizen standing in front of a clothing shop whose doors and windows had been smashed to pieces. "Wheeler's Cavalry," was the answer.

"I am glad it was not done by our soldiers." "It was not," replied the man. He continued, in a bitter tone, "You haven't in all your army such thieves and cut-throats as this Wheeler's Cavalry. They are the terror of the whole country, and would have sacked every house in the town if your army hadn't driven them away." As I left this man, who seemed to have more fear of Wheeler's Cavalry than of the Federal soldiers, I passed through the main business street of the city, and observed that the smoke still ascended from Wade Hampton's cotton bales.

It must have been somewhere near nine o'clock in the evening of this day that my servant rushed into the room where I was writing, shouting, with great terror:

their houses, barring the doors. Turning the corner of a street where stood a church, which I had noticed during the afternoon as one of the finest in the city, we came in front of a house which had just caught fire. On a sidewalk in front of the church stood a middle-aged lady. Near her were several articles of household furniture.

"Is that your house, Madam ?" I asked. "Yes, Sir; and this," pointing to the table and trunks, "is all I could save from it."

"Have you no male friend to assist you? Where are your friends?"

"My brother, Sir, is in the Confederate army, but my negro servant is doing all he can. But it is too late. The house caught fire in several places from falling brands."

"Can I assist you, Madam ?"

"No, I thank you. I shall go to my sister's house near by. Look, Sir," she continued, forgetting her own misfortune, "the church-yard is on fire!"

We then saw to our dismay that the fire, which had caught in the tall dry grass, was sweeping rapidly toward the church. Mr. Davis and myself jumped over the fence, cut branches from the cedar-trees, and for half an hour we fought fire, and, though scorched and blackened by the flame and smoke, we succeeded in stifling it and saved the church.

Leaving the lady gazing piteously at the ruins of her house, we penetrated yet further into the burning district. A terrible, heart-rending sight it was to see.. Groups of men, women, and children huddled about the few articles of clothing and household wares which were saved from their ruined homes. Officers who had taken comfortable quarters were suddenly turned out of doors with the loss of their camp equipage. Patrols of soldiers were marching about the streets arresting stragglers who without orders had come into the city from their camps. Some, of these men were intoxicated, and may have, pillaged the burning honses, although I saw nothing of the kind. It has been said that soldiers

"De city am on fire, Sah! We'll all burn of Sherman's army, who were Eastern men, enup, Sah! God bress my soul!”

The

Giving him directions in regard to the horses in the event of the fire coming too near, accompanied by Mr. Davis, an artist for Harper's Weekly, I hurried out and down the street in the direction of the conflagration. It was the grandest, most awful sight I had ever seen. northern and western sky was not only all aflame, but the air was filled with myriad sparks and burning brands. They fell upon the wooden house-tops; they dashed against the window panes, lurid with reflected light; they fell in showers into the garden and among the trees; they mingled with the eddying dust which whirled along the street. It was the rain of fire which is so sublimely expressed in music in that grand oratorio, Israel in Egypt.

tered the city and robbed the inhabitants. This is a gratuitous falsehood; for the only Eastern troops in the army were in the Twentieth Corps, in the left wing, which had not yet crossed the Broad River, and were miles away.

About midnight the fire had obtained full possession of the business portion of the city, and swept forward with a fury which defied the ef forts of an entire division of the Fifteenth Corps which had been ordered out to controll it. I saw Sherman, Howard, Logan, Woods, and other general officers with their staffs working with heart and hand to stay the progress of the flames. Now and then tremendous explosions took place from buildings containing powder and shell, driving back the squads of men, and then the flames burst forth with increased fury. The Until we came near the burning district we City Hall, printing-offices, all the public buildsaw very few of the inhabitants of the city.ings used by the Confederate Government for

printing treasury notes, handsome warehouses, elegant mansions filled with costly works of art, and rare libraries; all these were rapidly consumed by the flames.

All the southwestern portion of the city was destroyed. The fire swept into and across the square where the work-shops surrounded the new capitol building, and which contained all the figures which Brown the sculptor had modeled for the capitol. Mr. Brown has since told me that he does not regret that loss. The old capitol building, which was situated a few yards beyond, became so rapidly ignited that the provost guard which was stationed there was unable to remove its equipments. It was a brick and wooden structure, containing the archives of the State and a valuable library. In fifteen minutes it was one column of flame; in half an hour, a bed of coal.

It was after one o'clock in the morning before the wind shifted and died away, and then the efforts of the soldiers were successful in saving the remainder of the city from destruction. During the progress of the fire, and afterward, while the army was in the city, every effort was made for the relief of the sufferers. They were furnished with bedding and food, and were quartered in the houses which had been deserted by their owners who had fled the city the day before.

General Sherman gave up his own quarters to a family of ladies with their children, who were fed from his table; and I know from personal observation, that he and the officers and men of his army could not have made greater exertions to alleviate the sufferings of these homeless ones if they had been their own kith and kin. It is worthy of note that the army has failed to receive any marked expression of gratitude from these people.

There were exceptions, however. The morning after the night of the fire General Sherman, in answer to a request of the Superior of a convent which had fallen in the track of the flames, went over to a church where, with the sisters, she had taken shelter. She was a lady of rather imposing appearance, who accepted the misfortune which had befallen her with calm dignity and resignation. She thanked the General for his kindness, and expressed especial gratitude for the efforts in their behalf of Colonel Ewing, a brother-in-law of General Sherman, and one of his staff. Before the General returned to his quarters he visited the arsenal, which was situated upon a hill in the northern outskirts of the city. As he rode along past a large house near the arsenal he was accosted by a man who ran out into the street to meet him.

"Is this General Sherman ?"

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powder and shell in it, my wife will certainly be killed."

The General hesitated a moment, and then replied, "We can destroy the arsenal without blowing it up, and some other way must be found to destroy the ammunition."

"Thank you, General. God bless you, Sir!" The arsenal afterward was hurled to the ground by battering rams, but the ammunition! It can be imagined what were the feelings of the man who never, even in battle, sacrificed the life of a single soldier that it did not give him pain, when he heard that twenty-seven of his brave men were killed and wounded by the explosion of that same ammunition while they were throwing it into the river.

Among others to whom I was sent to give assistance was Mr. Huger, a well-known citizen of South Carolina. He said to me,

"I hope, Sir, a strong force of your troops is to be left in the city."

"I can not tell whether or not we shall garrison Columbia."

"For God sake, Sir," said the old man, while he placed his hand on my shoulder and looked me earnestly in the face, "do not leave us here without a guard. I am too old a man to dissemble in this matter; but the truth is, if you do not leave a guard, Wheeler's Cavalry will return after you go, and they will rob us of what little is left."

I replied, "We have heard of the outrages which Wheeler's men have committed in the country, and we know that Governor Brown, of Georgia, issued a proclamation calling upon the people to defend themselves against these plunderers by force of arms, but we never imagined they dared pillage a city like this."

"But they did though," replied Mr. Huger, with indignation; "they not only broke into the stores and houses, but they robbed citizens on the public streets."

As I parted from Mr. Huger I seriously regretted that I could not assure him that a guard would be left in the city; but I was not surprised to hear his story, for several of the principal citizens of Savannah had said to me that until our occupation of that city they did not dare go out upon the streets after nightfall with any article of value about their persons for fear of robbery by their own soldiers.

When the citizens of Columbia begin their investigations of the burning of that city, and the pillaging of houses and robbing of citizens, let them not forget to take the evidence of Mr. Huger.

Perhaps it would be too much to expect of the people of the South that they should take pains to publish the atrocities which were committed upon them by their own soldiers, yet it is rather hard to saddle the Union army with their crimes. All of Sherman's sixty thousand men were not angels, and unquestionably there were wrongs perpetrated by wicked men who wandered from the ranks for which their leader and his officers ought not to be held responsible.

with their minds as well as their bodies diseased from their prolonged torture in their mud prisons on the other side of the river, may have sought vengeance by fire upon their tormentors, and often when the memory of those tragic events comes up before me I see, as if it had been a weird prophetic vision, that group of ragged men with their glaring eyes and pallid faces, and I again hear that terrible cry: "Curse them! curse them! curse them!"

The verdict which history will render of this eventful episode of the war will be made up from the statement of General Sherman in his wellconsidered, remarkable report of the Campaign of the Carolinas: "And without hesitation I charge General Wade Hampton with having burned his own city of Columbia, not with malicious intent, nor as a manifestation of 'Roman stoicism,' but from folly, and want of sense."

T

NEWSPAPERIANA.

Recrimination at this day when conciliation It is possible that some of the escaped prisoners, should be the rule of action is useless. Heaven knows there is material enough, should we desire to enter into that discussion. One instance will answer for our purpose here. The history of the conduct of the war by the Union armies does not furnish a parallel to the destruction by order of an entire city as in the case of the city of Chambersburg by the Confederate commander. Sherman pressed with a hand of fire and of iron wherever he marched. He cauterized the States of Georgia and the Carolinas; but in his greatest deeds and lightest words he was governed solely by a profound reverence for the Government of the United States; and so far as he might, with full respect for the laws of war and the dictates of humanity, he sought to impress traitors with the enormity of their crime. This generation may not know how terrible were the conditions of his success; but in the disaster at Columbia he had no thought nor part. There is one striking consideration which suggests itself in view of this subject. If the Union soldiers had been in actual occupation of the cities of Charleston and Richmond at the time of the conflagration which followed the evacuation of those cities by the rebel troops, would not those shocking disasters have been charged upon them? In these and other instances where the enemy applied the torch they seemed to have been actuated by fear or petty spite, but never with the wisdom of military foresight or in a spirit of self-sacrifice. In every instance there was exhibited a strange, incomprehensible recklessness and indifference to the welfare and lives of their own people. The costly railroad bridges on the Charleston, Florence, Wilmington, and Weldon Railroad which spanned the Santee, Little and Great Pedee, and the Roanoke, were destroyed when there was not a Yankee soldier within fifty and one hundred miles of them; while at the cities of Winnsborough, Orangeburg, and Cheraw our troops followed so quickly the retreating rebels-a distance of some one or two hundred yards-that we were able to save those cities from destruction from the fires which had already been ignited. In the latter place, not one hundred yards from the railroad dépôt, which was burning when our troops reached the spot, there was stored in a wooden building several thousand pounds of powder. It seemed to us, who saw this means of horrible death lying there within reach of the sparks from the burning building, that the people of Cheraw were saved as by a direct interposition of Divine Providence.

While the army rested at Columbia I strove most faithfully to ascertain the origin of the fire which had destroyed nearly one half that city. All my inquiries from white people and black, from soldiers and citizens, led to one result, that the first and principal cause was the burning of the cotton. Two persons, citizens, told me that they saw men with lighted brands set fire to the stoops of their houses; and it was reported that others were fired in the same way.

In

THE most interesting departments of a news-
paper to many individuals include the
births, marriages, and deaths, which a humor-
ous editor in the West classifies under the head-
ings of "Hatched," "Matched," and "Dis-
patched;" while yet another places marriages
under the line "Noose of the Weak."
olden times these were more notable as literary
curiosities than in the present. The first head-
ing is but little used in this country, being al-
most confined to Europe, although much might
be said in favor of its adoption every where.
The second, perhaps, is of the most general
use, but its contents have been sadly reduced.
In the childhood of newspapers they gave us
fuller information of the bride and bridegroom
than now commonly published, and therefore
saved many inquiries. For example, take a
batch of marriages from a Scotch newspaper
of 1730:

"Mr. Baskett to Miss Pell, with £5000.

"Mr. Davis to Mrs. Wylde, with £400 per annum.
"The Lord Bishop of St. Asaph to Miss Orell, with
£30,000.

"J. Whitcombe, Esq., to Miss Allen, with £40,000.
"Mr. Will Hurfer to Miss Sally Mitchener, with £3000."

These, at least, showed in part the worth of the women who had changed their state. Of similar import are some contained in the Salisbury Journal, January 29, 1738. As we read them we can not but think that the matrimonial announcements now published must yield the palm of interest to those contained in the early provincial papers. It is something to hear about the person of the bride, her figure, and her fortune:

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