in earnest in respect to this matter of taxation than were their
rulers; and before long the popular discontent at the existing state
of things was openly manifest. Every where the opinion was expressed
that taxation in all possible forms should immediately, and to the
largest extent, be made effective and imperative; and Congress
spurred up, and right fully relying on public sentiment to sustain
their action, at last took up the matter resolutely and in earnest,
and devised and inaugurated a system of internal and direct
taxation, which for its universality and peculiarities has probably
no parallel in anything which has heretofore been recorded in civil
history, or is likely to be experienced hereafter. The one necessity
of the situation was revenue, and to obtain it speedily and in large
amounts through taxation the only principle recognised--if it can be
called a principle--was akin to that recommended to the traditionary
Irishman on his visit to Donnybrook Fair, 'Wherever you see a head
hit it'. Wherever you find an article, a product, a trade, a
profession, or a source of income, tax it! And so an edict went
forth to this effect, and the people cheerfully submitted. Incomes
under $5,000 were taxed 5 per cent., with an exemption of $600 and
house rent actually paid; these exemptions being allowed on this
ground, that they represented an amount sufficient at the time to
enable a small family to procure the bare necessaries of life, and
thus take out from the operation of the law all those who were
dependent upon each day's earnings to supply each day's needs.
Incomes in excess of $5,000 and not in excess of $10,000 were taxed
2 1/2 per cent. in addition; and incomes over $10,000 5 per cent.
additional, without any abeyance or exemptions whatever."

Now this is all contrary to and worse than what would have happened
under a Parliamentary government. The delay to tax would not have