Chap. 88.—JOINT RESOLUTION Requesting and Memorializing the
Congress of the United States to Refund the Tax Collected on Raw
Cotton in 1865, 1866, and 1867, to those who paid it.

Agreed to February 9, 1872,

Whereas, the tax on raw cotton, imposed and collected by
the United States during the years eighteen hundred and
sixty five, eighteen hundred and sixty-six, and eighteen hun-
dred and sixty-seven, was in the opinion of many eminent
jurists, without the authority of the constitution; and where-
as, said tax was imposed alone on one product of agricultural
industry, while all other products of farm labor were exempt
from taxation; and whereas, the cultivation of cotton is by
nature limited to less than one third of the States; and where-
as, said tax was levied immediately after the termination of the
late civil war, under circumstances not favorable to a dispas-
sionate consideration of the authority of Congress to impose
the tax, and while the cotton-producing states were unrepre-
sented in the national legislature; and whereas, it is believed
that at this juncture, Congress may be properly appealed to,
to do an act which, in the opinion of all classes in the states
1. Resolved by the general assembly of Virginia, That, in
its opinion, the constitution of the United States does not.
warrant such partial and unequal legislation as that under
which the aforesaid tax was collected, but was designed to pro-
hibit and prevent the same. |

2. Resolved, That the honorable Congress of the United.
States is hereby respectfully requested and memorialized to
refund the tax collected on raw cotton in eighteen hundred.
and sixty-five, eighteen hundred and sixty-six, and eighteen
hundred and sixty-seven, to those who paid it.

3. Resolved, That our senators in congress are hereby in-
structed, and our representatives requested, to use all proper
efforts to induce Congress to refund said tax. ‘

4. Resolved, That the governor of the state of Virginia 1s.
hereby requested to transmit a copy of the foregoing preamble
and resolutions to each of the presiding officers of the two
houses of congress, and to each of the senators and represen-
tatives in Congress from the state of Virginia, with request
that the same be presented to the congress of the United
States.