Now, Sir, on whom will he rely, in determining whether the tax will be burdensome? I take it that the manufacturers are competent witnesses, if not the best witnesses; and Senators from manufacturing States, when they express themselves on the question, are to be heard. But it is the clear opinion of the manufacturers that the proposed tax will be burdensome, that it will almost annihilate a certain branch of trade with China and the East Indies, and that it will be most oppressive on the coarser fabrics at home. The tax on the latter will swell to as much as seven per cent, which is a very large tax, larger than is imposed on anything else in the bill, unless it be whiskey and dogs. I put it to the Senator from Wisconsin, who so candidly said that he would not impose a tax that he knew to be burdensome, whose testimony will he accept? On what will he rely? Is it his own knowledge, his own impressions, his own imagination, if you please? In answer to all these I present the positive testimony of those really familiar with the subject. Here, then, is the question in a nutshell. In imposing this tax, you have on one side the certainty of undue burden on a special interest; and what have you on the other side? An uncertainty. Who here can say that the proposed tax will be productive? Sir, we have not the cotton in our hands. Through the machinations of wicked men, it has ceased to be within our possession. I remember in my childhood being much amused with a little poem entitled “Oxen in the Skies,” which pleasantly described a contest between two senseless persons as to who should own certain imagined oxen in the skies,--that is, a contest about something not within reach. The cotton you propose to tax is not within reach. I trust that it may soon be. Should we not act on existing facts, rather than on hopes? There is a larger view of the question. While you begin to tax the agricultural products of the country, you open the door to that great experiment. If the Senate is ready to march in that direction, I will not say whether I am not ready to march also; but the Senate should not commence the experiment without considering where it leads. In this whole bill you do not tax a single agricultural product. Why, therefore, make an exception of cotton? If you begin with cotton, where will you stop? Must you not also tax hemp, flax, and corn? Why not? Not that I am in favor of such taxation; but where in principle are you to stop? Sir, I put these questions as a warning to Senators. The original proposition from the House of Representatives was amended by substituting “one half cent” a pound, instead of “one cent,”--Yeas 30, Nays 10. TAX ON SLAVE-MASTERS. SPEECHES IN THE SENATE, ON AMENDMENT TO THE INTERNAL TAX BILL, MAY 28 AND JUNE 6, 1862. While voting and speaking against a tax on cotton, Mr. Sumner was anxious to tax Slavery, and this he sought to accomplish by a tax on those who pretended to hold slaves.