The same question is now presented to us. Clearly there can be no such thing as property in man. The whole idea is offensive and odious. There is no revenue, whatever be its amount, to compensate for this recognition. Better be poor, better be pinched in means, better forego much needed supplies, than obtain help through any such sacrifice. But the same considerations which induced our fathers, with all their avowed scruples, to sustain such a tax or duty, may properly influence us. It is the boast of the Constitution that it knows nobody as a slave. All are “persons.” But at the same time it does not assume to interfere with a well-known State institution by which “persons” are degraded to be property. The condition of the slave is anomalous. He is property by local law; he is a “person” by the Constitution. But nobody questions the existence of Slavery. It is a monstrous _fact_, beyond reach in the States, except through the War Power, and yet none the less a _fact_, which taxation will only recognize, and not sanction. It is an intolerable nuisance intrenched in State lines; but we shall not treat it otherwise than as nuisance, when we tax it. In taxing it we do not assume its rightfulness; we only assume its undeniable existence as a _fact_, and nothing else. If our tax were an encouragement, it would be clearly immoral. But it is a discouragement. Exemption from taxation is encouragement. Taxation is discouragement just in proportion to its extent, until, in the progress of events, it becomes destructive. Regarding the present question in this light, our course is plain. It is not permissible to encourage Slavery, while every principle of economy and every sentiment of justice and humanity urge its discouragement. But it is said that the Constitution prohibits a capitation tax, “unless in proportion to the census.” The tax I propose is not a capitation tax, any more than the tax on auctioneers, or lawyers, or jugglers, or peddlers, or slaughterers of cattle is a capitation tax. According to lexicographers, a capitation tax is a poll tax, a tax on each individual. Now this tax makes no pretension to be a poll tax, or a tax on each individual. It is a tax on a person who claims the service or labor of another for life, proportioned to the extent of his claim. In other words, _it is a tax on a claim of property_; and when I tax this claim, surely I do not recognize its morality, nor do I accord to it any sanction.