The Senator thinks it improper to tax slave-masters, especially when we have cotton for taxation; and he almost chides me, because yesterday I was against the cotton tax, which in his judgment is most proper. Sir, I am at a loss to find the parallel between the two cases implied in supposing that one can be a substitute for the other. They are unlike in every respect. Slaves and cotton belong to the same section of country, precisely as alligators and cotton; and that is all the parallel between them. Cotton is an agricultural product, entering into commerce and manufactures, while the manufactures made from it are important to all classes, but especially the poor. The question of its taxation involves considerations of economy and policy utterly unlike those arising on the motion to tax the claim of the slave-master. It is difficult to see how the two taxes can be confounded. One is a tax on an agricultural product; the other is a tax on an odious claim. The Senator will not say that it is an acceptable claim under the Constitution. Even if there, it is disguised under ambiguous words. Indeed, he knows well that it is offensive and repugnant to the conscience of good people. Shall not such a claim be taxed? Shall such a claim be permitted to go scot-free? Shall we run about the country, seeking class after class to visit with oppressive taxation, and, under the lead of the Senator, excuse this largest and most offensive class of all? I am at a loss to understand on what ground of principle the Senator can proceed, when he proposes this special immunity. If I use strong terms in describing slave-masters, it is because the very language of the bill suggests them, and they are in essential conformity with truth. I believe I have answered the two objections made by the Senator from Ohio. If he made any other, it has escaped my recollection. Mr. Sherman followed Mr. Sumner, beginning with these words:--