wakened much interest among the people of the
country, and earnest argument has been addressed to the Executive for
the purpose of influencing his action thereupon. Many in opposition have
urged its dangerous character as tending to break down the boundaries
between the proper exercise of legislative power by Federal and State
authority; many in favor of the enactment have represented that it
promised great advantages to a large portion of our population who sadly
need relief; and those on both sides of the question whose advocacy or
opposition is based upon no broader foundation than local or personal
interest have outnumbered all the others.

This upon its face and in its main features is a revenue bill, and
was first introduced in the House of Representatives, wherein the
Constitution declares that all bills for raising revenue shall
originate.

The Constitution has invested Congress with a very wide legislative
discretion both as to the necessity of taxation and the selection of the
objects of its burdens; and though if the question was presented to me
as an original proposition I might doubt the present need of increased
taxation, I deem it my duty in this instance to defer to the judgment of
the legislative branch of the Government, which has been so emphatically
announced in both Houses of Congress upon the passage of this bill.

Moreover, those who desire to see removed the weight of taxation now
pressing upon the people from other directions may well be justified in
the hope and expectation that the selection of an additional subject
of internal taxation so well able to bear it will in consistency be
followed by legislation relieving our citizens from other revenue
burdens, rendered by the passage of this bill even more than heretofore
unnecessary and needlessly oppressive.

It has been urged as an objection to this measure that while purporting
to be legislation for revenue its real purpose is to destroy, by the use
of the taxing power, one industry of our people for the protection and
benefit of another.

If entitled to indulge in such a suspicion as a basis of official action
in this case, and if entirely satisfied that the consequences indicated
would ensue, I should doubtless feel constrained to interpose Executive
dissent.

But I do not feel called upon to interpret the motives of Congress
otherwise than by the apparent character of the bill which has been
presented to me, and I am convinced that t