laws[1] and imposing taxes, not in accordance with any rule of equity, but by reason of some arbitrary and sentimental notions of how a citizen ought to live, dress, eat, and drink. In the case of the several States of the Union, whose power of taxation is practically unlimited, such action is in the nature of oppression; but in the case of the Federal Government, whose powers of taxation are carefully limited by its Constitution, it is clearly an act of usurpation. In further elucidation of this matter, it is interesting to note, that probably no example can be found in history in which an attempt has been made to continue the raising of revenue with the regulation of popular consumption, that has not resulted in failure as respects the attainment of both objects.
One of the most notable perversions of the correct principles of taxation for the purpose of affecting the popular consumption of a commodity, has been the comparatively recent attempt of the Federal Congress (act of August, 1886) to prevent the use of one of the great discoveries of the age—namely, the manufacture of artificial butter, which, when properly prepared, is a most valuable and perfectly healthful addition to the food resources of the people. The practical results of this attempt are exceedingly curious and ought to be in the highest degree instructive. The burden of the tax—two cents per pound and special taxes on manufacturers, wholesale and retail dealers—which was intended to be prohibitory, has not been sufficient to accomplish the object of its levy; for the annual production, sale, and consumption of oleomargarine in the United States have continually increased (from 34,-325,000 pounds in 1888, to 48,304,000 in 1892, and 69,622,000 in 1894). The Federal courts having decided that it is merchantable, the States may to a certain extent also regulate its sale, but can not prevent its importation. The Federal Government furthermore derives a considerable revenue from its domestic manufacture and sale ($1,409,211 in 1895); and also exports an annual large and increasing quantity for the consumption and use of foreign countries (127,193,000 pounds in 1894); and clearly, if such production and sale are fraudulent and wrong, the Government has become a partner in such fraud and wrong and in effect licenses them.
It is also an interesting fact that this idea of resorting to taxation for the primary purpose of enforcing morality and preventing social wrong is a comparatively modern idea, and finds its chief exemplification in the United States.
- ↑ "Sumptuary: Relating to expense. Laws or regulations which restrain or limit the expenses of citizens in apparel, food, furniture, etc. Sumptuary laws are abridgments of liberty and of very difficult execution. They can be justified only on the ground of extreme necessity."—Webster's Dictionary.
