Mr. SLOAN. Yes, sir and for that reason we have refused to resort to direct taxation. There has beenbut one direct tax laid since the organization of the Government, and that was by the Thi7th Congress at the commencement of the rebellion. A section was reported last ear from the Committee of and Means Ways y its distin uished chairman, [i Mr. Srsvsxs] continuin this direct tax; but the injustice of the rule o taxing according to population, and not according to wealth and to ability to pay, was so manifest that the proposition met with no favor in this House, an was voted down by a large majority. The injustice and inequality of this rule are admitted and at knowledged by all. It is a principle that has been universally repudiated in this country. It has been adopted in no State, in no count, in no town, in no municipal corporation, o apportioning taxation according to population. [axes are universally assessed, as they ought to be assessed, upon the property, upon the wealth of a district. That shols the ability to pay, property, not persons; but property ought always to pay the taxes. It is so just arule that every man intuitively recognizes it. There is no answer to it. The nepessity of continuing this inequitable and unjust rule of taxation has entirely ceased. We are no longer called upon to make compromises with slavery. That accursed institution has been swept away by the victorious march of our armies, and slave representation has been buried in the ruins of a rebellion and one strong reason why this House should refuse to concur in the report of the committee is that it continues this unequal and unjust system of taxation. It amounts to nothing, for if kept in the constitution it will never be enforced. It is pucrile, it is frivolous to be talking about direct taxes in connection with reiresentation. No Congress can ever be assembled which will impose a direct tax upon the people of the country which is to be apportioned upon the basis of population instead of property. Nay, more, sir; by incorporating this unequal and unjust rule of taxation in the constitution you prevent the imposition of direct taxation, no matter what circumstances, what necessity may demand it. I therefore propose to have these 2principles separated, and in the amendment which I have tried to submit, and which the chairman of the committee has deemed it his duty to try to keep out by moving the previous question, I disconnect these subjects. The 2nd reposition in the amendment which I shall over is that “direct taxes shall be apportioned among the several States according to the appraised value of taxable property therein respectively, ” and that “the rule ofappraisal an taxation shall be uniform.” That is a principle and a proposition which I believe will commend itself to the judgment and sense of justice of this House and ifI am right in that the only question remaining is, what shall be the basis of representation? “ The main objection to the proposition reported by the committee is that it is an attempt to do indirectly what it is infinitely better to accomplish directly. It is always better to do directly what we desire, to have done than to attempt to accomplish it by circumlocution. The committee have sought to get at this principle of basing representation upon those who are eemed wor thyto exercise the right of voting, and exercising political power in this country, but they have attempter to arrive at it by a circuitous way. Many of the objections have been pointed out; there are doubtless many other s.,