ADAMS: THE CONTROL OK THE PURSE. 20I 



VI JI. Forty-first Congress, iSji. Debate in Senate and in House 

 over a bill introduced in the Senate to reduce the income tax. 



December 6, 1870, Mr. Scott introduced in the Senate a bill to 

 repeal so much of the act of July 14, 1870, dealing with internal taxes, 

 as continued the income tax after December 31, i86y.* The bill 

 was referred f to the committee on Finance December 8, and was 

 reported adversel} ;{: December 16, but was placed upon the calendar 

 by the advice of Mr. Sherman. By vote of the Senate, the bill was 

 made a special order § for January 25, 187 1, and on that day Mr. 

 Scott made a long speech in its favor, but did not once mention the 

 possibility that the bill might be rejected by the House on constitu- 

 tional grounds. Many Senators spoke, but no one hinted that the 

 Senate had not the right of origination, and on January 26 the bill 

 passed || the Senate by a vote of 26 to 25. 



The House received** the bill January 27. Shortly after the mes- 

 sage from the upper house had been read, Mr. Hooper, of Massa- 

 chusetts, arose to a question of privilege and presented the following 

 resolution, "that the Senate bill No. 1083 be returned to that body 

 with the respectful suggestion on the part of the House that section 

 Vn., article I. of the constitution vests in the House of Representa- 

 tives the sole power to originate such measures. "ft Mr. Randall 

 objected that this was not a question of privilege, but was overruled 

 by the Chair, who referred to the action of the House in the Thirty- 

 fifth Congress, in the case of the postoffice appropriation bill. The 

 previous question was ordered and the resolution adopted, || so that 

 no debate whatever occurred at this stage of the proceedings. The 

 bill and resolution were returned §§ to the Senate January 30, where, 

 under the rules of the Senate, they would come up for consideration 

 the next morning. 



The next day Mr. Scott |||| moved that the Senate ask for a confer- 

 ence committee, and gave for his reason the usual argument that the 

 bill was one to reduce and not to raise revenue. He also noted that 

 the Senate had certainly been in the habit of originating bills which 

 involved the raising or the spending of money, and that if the House 

 was correct in its position, then "the Senate must stop introducing 



♦Cong. Globe. 1870-71, pt. L p. IS. 

 • Ibid., p. 40. 

 tibld., p. 143. 

 § Ibid., p. 720. 

 11 Ibid., p. 75.1. 

 **Ibid.,p. 790. 

 i-tlbid , p. 791. 

 Jtlbid.,p. 791. 

 S§ Ibid., p. 815. 

 I Ibid., pt. II. pp. 843-45. 



