“On all printed books, magazines, pamphlets, reviews, and all other similar printed publications, except newspapers, a duty of five per cent _ad valorem_.” I make one remark on this tax. We do not tax wheat or corn, because they are the staff of life. In my judgment, a tax on books is less defensible than a tax on wheat or on corn. I believe books are the staff of life; and I believe that our country would do itself honor, if at this moment, when imposing a heavy tax upon all things, it deliberately exempted books. The tax proposed is applicable to all books,--books for family reading, for the library, and also for the school. All that we can get from the tax will be very small indeed. It will not add sensibly to the Treasury, but it will impose a burden upon knowledge. I hope, therefore, that the Senate will strike the words out. The motion was rejected. At the next stage of the bill Mr. Sumner renewed his motion to strike out the tax on books, and then said:-- MR. PRESIDENT,--I am sorry to occupy the attention of the Senate, even for a moment, especially at this late stage of a protracted debate. But I feel that the question which I have presented is not adequately appreciated. I venture to say, that, in point of principle, few questions of equal importance have arisen on this bill. The tax on books is peculiar, and, so far as I know, without precedent in other countries. In England paper has been taxed, but books not; here paper is to be taxed, and books too. For instance, there is to be a tax of three per cent on paper, and then five per cent additional on books, making a sum-total of eight per cent on books. The tax of three per cent on paper seems contrary to sound policy. But the additional tax of five per cent on books is more indefensible still. I have already likened it to a tax on wheat or flour or bread, which you do not think of imposing. More than either of these is a book “the staff of life.” It may be likened also to a tax on the light of day, like the English window-tax, which you do not think of imposing. Better shut out the light of day than the light of books. The book in some cases may be a luxury, but in most cases it is a necessary, while always the handmaid of civilization. It is for all ages and all conditions,--for young and old, for rich and poor, for the family circle as well as the library,--but it is especially for the school. In all these places you will enter and demand eight per cent on every book. Every book, if it had a voice, would repel the demand. Why not be instructed by the example of England, when taxing everything taxable? Read the extensive list of articles taxed at the period of most searching and wide-spread taxation, and you do not find books. Read that marvellous enumeration made by the genius of Sydney Smith, and you do not find books.