Mr. WILSON. The Senfrom Indiana tells us that the people of the West have a direct and immediate interest in the culture of cotton and in the revival of prosperit in the southern States. Have the people of ndiana any more'interest in that than the people of Massachusetts? Have the people of the West any more interest in the growth of cotton than the peopleof NewEngland? Is thereastronger desrre 1n the West that cotton shall grow and that the southern States shall prosper than there is ‘in NewEngland or bew York or Pennsylvania? This tax on cotton is not a NewEngland inspiration. It does not come from Massachusetts. I think that if it were submitted to Massachusetts today she would not vote for it. I have received innumerable letters during this session against a tax on cot ton from men ofintelligence and character and large business men in my State. A Massachusetts man cannot turn his hand to anything that is not taxed in this bill; and I say here today that our internalrevenue system, which has been at upon the country topay the expenses of the war bears heavily, an more heavily, upon New lt'ork and NewEngland than upon any other portion of the country. There is hardly an industry in Massachusetts that is not hunte out and taxed by your internalrevenue system. But how is it with the wreat agricultural sections of the country? They are hardly touched at all, and men of wealth, living on large farms, having good incomes, under the system of letting off persons under $600, pay no income tax. Then there is a provision in this bill, which was well enough in time ofwar, when we had to submit to anything and everything, but which is utterly unjust now, making a discrimination against persons having incomes over $5,000, and making them pay 10%. It is unjust, and it bears with a heavy hand on some portions of the country. The Senator tells us thata protective tariff is to come here, and he gives the Senate and the country to understand that that tariff originated in NewEngland. I deny it. I say that this new tariff is a western measure. It had its origin in the West; it is to take care of western interests; and the NewEngland mannfacturers will be taxed from 40 to 50 million dollars a year on one article annually for the next 5 years, if it asses.