Sir, long ago I began the cry that we of the Free States must be as earnest and positive for Freedom as our opponents had always been for Slavery. Why not imitate their example? Business did not draw them away, heat did not drive them away, when Slavery was in question. But Freedom in every form is now in question. There is your army: it must be sustained. There are your finances: must they not be sustained also? There, too, are the great ideas of Freedom involved in this war. Much as has been done to uphold these, more remains to be done. The question of finances assumes a practical form, and, as I am informed, it is now under discussion in the other House. While they debate an increased taxation, we are here, close upon midnight, considering how to end the session. That subject which of all others is the most difficult and delicate, which touches all the great interests of the country, which cannot be treated in any hasty or perfunctory style, which should be handled always with supremest caution, and which at the present moment is almost a question of life and death, is still to be considered by the Senate; and yet Senators are willing, by fixing the hour of adjournment, to see this most important debate “cabined, cribbed, confined” to the limits of a few hours, I might almost say minutes. Why, Sir, it has not yet been finally acted on in the other House, and we know not when it can reach us. But we know well, that, whenever it does reach the Senate, the whole vast subject of taxation will be open again. It is understood that the pending proposition is for an increased income tax. In other times, when Senators had not such uncontrollable longings for home, such a measure would have been approached with becoming care. But this is not the only question involved. It is proposed to tax tobacco in the leaf, and thus add millions to the revenue. And then we have again the perpetually recurring question of taxing whiskey on hand, destined to bring into our exchequer yet other millions. MR. TRUMBULL. Have we not considered that? MR. SUMNER. I understand that at this moment it is under consideration in the other House. MR. TRUMBULL. Has it not been under consideration for months? MR. SUMNER. Of course it has; but it is under consideration still. The two Houses, as the Senator knows well, have differed. The other House favors taxing whiskey on hand. The Senate has steadfastly resisted the tax. But it is not too late for the Senate to yield, especially when the necessity for more money is apparent, and the late distinguished head of the Treasury has in a formal communication recommended this very tax. There is no way in which so much money can be had so easily and so justly. Let Congress stay together until the tax is laid. At all events, do not leave without considering it again in the new light. This is my answer to the Senator from Illinois.