Mr. SHERMAN. I certainly shall not undertake to answer the learned and elaborate argument of my friendfrom Missouriat this stage of the debate, because I look upon this question, so far as the Senate is concerned, as already adjudicated. I have not the time and I have not made reparation to follow his argument through the whole course of it; but there are one or 2 considerations that seem to me to settle this matter. The Constitution of the U.S. in the 1st article, section eig“ht, provides taxcTsh, e Congress shall have powerto lay and collect dutics. imposls and excises to pay debts and provido for the common defense and welfare of the U.S.s: but all duties. nnposts.und excises shall beuniform lhroughouttho U.S." The power that is conferred upon Congress to lay taxes is as broad as the English language. No words could be used in the constitution that would give Congress more fully and completely the power oftaxation than the words here used. The only exception to the power of taxation is contained in a clause of section 9 of the same article in which it is provided that “no tax or duty shall be laid on articles exported from any State.” There are 2 modes of levying taxes. One is provided for by the general section I have already read, declaring that “ all duties, imposts, and excises shall be uniform throughout. the U.S.” The other mode is provided in section 9 of article one, declaring that “no capitation or other direct tax shall be laid unless in proportion to the census or enumeration hereinbefore directed to be taken." The only question, then, in this case is whether this is a direct tax within the meaning of the constitution. There are 4 classes of taxes provided for in the Constitution: one under the general name of taxes, one under the name of utics, one under the name of iinposts, and another called excises. Threcof these classes are exiressly required to be levied uniformly througiout the U.S.s. There is one general word used, “taxes, ” a word so broad that nothing can be levied by a Government upon the people that it does not include; a word of as broad signification army that could possibly be employed. The Constitution recognizes a difference between direct taxes and indirect taxes, because alters eaking of taxes generally it then speaks of irectlaxes, and provides that they shall be apportioned according to population. As to indirect taxes, imposts, excises, and duties must be levied by some uniform rule in the mode provided for in this bill. Then the only estion that is open for us is whether this isa direct tax within the meaning of the Constitution.