The Senator from Ohio says that I propose a tax on “slaves,” and then carefully reminds me that “slaves” are persons, and therefore not, according to the Constitution, to be taxed, except by a capitation tax. Now, Sir, I have to say, in the first place, that the tax which I propose is not to be regarded as a tax on slaves. If applicable to persons, it is to the masters, and not to the slaves. It is a tax on slave-masters, as I have already said,--precisely like the tax on auctioneers, which is sustained by the Senator. It is a tax on a claim of property made by slave-masters. The Senator may call such a claim property or not, as he pleases. It is at least a claim of property, and as such I propose to tax it. Why not? The Senator admits that at other times slaves have been expressly taxed,--actually taxed in name. In the tax of 1815 there was a tax on “land _and slaves_.” The Senator does not doubt the constitutionality of such tax. Sir, I am content with this authority, which goes beyond anything that I propose, and I am not troubled by any scruple, lest, in imposing a tax on the claim of the slave-master, I recognize property in man. At most, I recognize a profitable claim, and tax it. The remarks of the Senator were occupied chiefly with two heads,--first, eulogy of slave-masters, and, secondly, vindication of his proposed tax on cotton. I have little to say of the Senator’s eulogy. There are two authorities on that head, which the Senator will pardon me, if I place above him: I mean Mr. Jefferson and Colonel Mason, both of our early Revolutionary days. Mr. Jefferson assures us that the whole commerce between master and slave is one of boisterous passion, tending to barbarism.[68] Colonel Mason exclaimed, in the Convention to frame the Constitution, that every slave-master is born a petty tyrant.[69] And yet, Sir, in the face of this authentic testimony, from persons who knew Slavery and all its influences, the Senator eulogizes slave-masters, and pleads for their exemption from taxation. Eulogy is for the dead. I would not add to the odium justly belonging to a tyrannical class, but I do insist that justice shall be done to their victims; and when the Senator interposes eulogy, I interpose against him the rights which have been violated. So long as men persist in such outrage, so long as they persevere in maintaining an institution which annuls the parental relation, the conjugal relation, the right to instruction, the right to the fruit of one’s own labor, and does all this merely to make men work without wages, so long as men support this unjust and irrational pretence, they must not expect soft words from me. If the Senator from Ohio finds it in his generosity to plead for slave-masters, he must excuse me, if I decline to follow him. He does not know them as well as I do, nor does he know their victims as well as I do.