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 O t [HiXJSE Bill No. 8.] 
 
 HOTJSirOrTrEPRESENTATlVES.— February 7, 1863.— Read 
 
 flrat and second timi's, laid on the table, and ordered to be printed. 
 
 [Presented by Mr. Geo. W. Joxts, of Tennes 
 
 PREAMBLE AND RESOLUTIONS 
 
 On tbc subject of Taxes. 
 
 I. Whereas, the Constitution of the Confederate States provides 
 
 3 that " representatives and direct taxes shall be apportioned among 
 S the several States which may be included within this Confederacy, 
 
 4 according to their respective numbers, which shall be determined 
 
 5 by adding to the whole number of free persons, including those 
 
 6 held to service for a term of years, and excluding Indians not 
 
 7 taxed, three-fifths of all slaves. The adual enumeration shall be 
 
 8 m \hin iJirec years after the first meeting cf Congress of the 
 ) Confederate States," and within every subsequent term of ten 
 
 10 years, in such manner as they shall by law direct." Cons., Art. 
 
 11 1, Sec. 2, Par. 3. 
 
 1 And, whereas, the Constitution also provides that]'' no capita- 
 
 2 tion or other direct tax shall be laid, unless in proportion to the census, 
 
 3 or enumeration hereinbefore directed to be taken." Cons., Art. l r 
 
 4 Sec. 9, Par. 5 
 
2 
 
 1 Therefore, resolved, That Congress has no power to lay a direct 
 
 2 tax, until the census shall have been first taken as directed by the 
 
 3 Constitution. 
 
 1 Resolved, That until the census shall have been taken, Congress 
 
 2 has ample powers of taxing property, privileges, licenses, corpo 
 
 3 rations, vocations, incomes, and all other subjects of taxation, 
 
 4 under that provision of the Constitution which declares that 
 
 5 " Congress shall have power to lay and collect taxes, duties, imposts 
 
 G and excises, for revenue necessary to pay the debts, provide for the 
 
 1 common defence, and carrying on the Government of the Confd-.rate 
 i 
 
 8 States. Cons., Art. 1, Sec. 8, Tar. 1.