August 5, 1861."

The object of this bill is quite clearly indicated in its title. Its
provisions have been much discussed in both branches of Congress and
have received emphatic legislative sanction. I fully appreciate the
interest which it has excited and have by no means failed to recognize
the persuasive presentation made in its favor. I know, too, that the
interposition of Executive disapproval in this case is likely to arouse
irritation and cause complaint and earnest criticism. Since, however, my
judgment will not permit me to assent to the legislation proposed, I can
find no way of turning aside from what appears to be the plain course of
official duty.

On the 5th day of August, 1861, a Federal statute was passed entitled
"An act to provide increased revenue from imports, to pay interest on
the public debt, and for other purposes."

This law was passed at a time when immense sums of money were needed
by the Government for the prosecution of a war for the Union, and the
purpose of the law was to increase in almost every possible way the
Federal revenues. The first seven sections of the statute were devoted
to advancing very largely the rates of duties on imports, and to
supplement this the eighth section provided that a direct tax of
$20,000,000 should be annually laid and that certain amounts therein
specified should be apportioned to the respective States. The remainder
of the law, consisting of fifty sections, contained the most particular
and detailed provisions for the collection of the tax through Federal
machinery.

It was declared, among other things, that the tax should be assessed
and laid on all lands and lots of ground, with their improvements and
dwelling houses; that the annual amount of said taxes should be a lien
upon all lands and real estate of the individuals assessed for the same,
and that in default of payment the said taxes might be collected by
distraint and sale of the goods, chattels, and effects of the delinquent
persons.

This tax was laid in execution of the power conferred upon the General
Government for that purpose by the Constitution. It was an exercise
of the right of the Government to tax its citizens. It dealt with
individuals, and the strong arm of Federal power was stretched out to
exact from those who owed it support and allegiance their just share
of the sum it had decreed should be raised by direct taxation for the
general good. The lien created by this tax was upon