Congress (one tax to be levied previous to April 1, 1865)... ...Aug. 5, 1861 Act passed to provide internal revenue to support the government and to pay interest on the public debt, imposing taxes on spirits, ale, beer, and porter, licenses, manufactured articles and products, auction sales, yachts, billiard-tables, slaughtered cattle, sheep, and hogs, railroads, steamboats, ferry-boats, railroad bonds, banks, insurance companies, etc., salaries of officers in service of the United States, advertisements, incomes, legacies, business papers of all kinds, like bank-checks, conveyances, mortgages, etc......July 1, 1862 Act to increase internal revenue passed March 7, 1864

Act of Aug. 5, 1861, repealed

Congress passes a war-revenue act, imposing taxes on a large number of articles, in consequence of the declaration of war against Spain, which was approved by the President.... ....June 13, 1898

Congress passes an act relieving many articles from the war-revenue tax, to take effect..... .July 1, 1901

Taxes, DIRECT. Only five times in the history of the country has a direct tax been successfully levied by Congress—and never upon all the property of the country. In 1798 a direct tax was levied of 50 cents on every slave within the jurisdiction of the United States. In 1813, 1815, 1816, and 1861 taxes were levied upon all dwelling-houses, lands, and slaves, and apportioned among the States, as required June 30, 1864 by the Constitution, not according to their Act passed to reduce internal taxation wealth, but according to their population. July 13, 1866 The tax of 1861 was made necessary in Internal-revenue taxes reduced by acts order to defray the expenses of the war of July 14, 1870, and June 6........1872 just then beginning, and all the loyal All special taxes imposed by law accru- States, except Delaware, assumed its paying after April 30, 1873, including taxes ment. Thirty years afterwards, in 1891, on stills, to be paid by stamps denoting Congress passed an act providing that the the amount of tax, by act....Dec. 24, 1872 taxes thus contributed for the prosecution Internal-revenue tax on tobacco, snuff, of the war should be returned to the sevand cigars increased, and former tax of eral States which had paid them. Under 70 cents per gallon on distilled spirits this act the total amount refunded to the raised to 90 cents, by act... March 3, 1875 State treasuries reached nearly $15,000,Internal-revenue tax on tobacco reduced 000. Of this New York, of course, reby act..... . March 1, 1879 ceived the largest share, nearly $3,000,000. Henry George's Progress and Poverty, Taxes on incomes above $4,000 were coladvocating the "Single-tax" theory, pub- lected in 1895 under a law passed Dec. 12, lished ..1879 1894. This measure aroused great opposi Act passed reducing internal-revenue tion among merchants, bankers, and taxes, and repealing tax on banks, checks, brokers, and John G. Moore, of New York, etc., matches, and medicinal preparations brought a suit to restrain the internalMarch 3, 1883 revenue collector from collecting the tax. Special tax laid on manufacturers and On Jan. 23, 1895, the constitutionality of dealers in oleomargarine, and a stamp tax the tax was affirmed. Appeal was made to of 2 cents per lb. laid on the manufact- the United States Supreme Court, which, ured article.... .....Aug. 2, 1886 on April 8, 1895, declared the income tax Special internal-revenue tax on dealers unconstitutional. Only about $75,000 had in tobacco repealed, and tax on tobacco and snuff reduced by act.....Oct. 1, 1890 Act passed to refund to the several States and Territories the amount of direct tax paid under act of Aug. 5, 1861

March 2, 1891 Income tax appended to the Wilson tariff bill and passed with it, becoming a law...... ....Aug. 27, 1894 Declared unconstitutional by the United States Supreme Court....May 20, 1895

been collected under the law, and this was returned. The decision aroused much comment, and caused great dissatisfaction among the poorer classes.

Taylor, BAYARD, traveller; born in Kennet Square, Pa., Jan. 11, 1825; became a printer's apprentice at seventeen years of age, and at about the same time wrote verses with much facility. His rhymes were collected and published in a volume in 1844, entitled Ximena. In 1844

46 he made a tour on foot in Europe, of which he published (1846) an account in Views Afoot. In 1847 he went to New York and wrote for the Literary World and for the Tribune, and in 1848 published Rhymes of Travel. In 1849 he be

BAYARD TAYLOR.

came owner of a share in the Tribune, and was one of the shareholders at the time of his death. After serving two months as the secretary of the American legation at Shanghai, he joined the expedition of Commodore Perry to Japan. In the spring of 1878 he went to Berlin as American minister at the German court, and died there, Dec. 19, 1878.

the age of twenty years, but, having a good education, rose from the position of a day laborer in an iron foundry to the station of clerk, and finally married his employer's widow and acquired a handsome fortune. For five consecutive years he was a prominent member of the Pennsylvania Assembly, and in 1770 was made judge of the Northumberland county court. He was elected to Congress July 20, 1776, and signed the Declaration of Independence on Aug. 2. He died in Easton, Pa., Feb. 23, 1781.

Taylor, JAMES WICKES, author; born in Starkey, N. Y., Nov. 6, 1819; graduated at Hamilton College in 1838; admitted to the bar and practised in Ohio in 184256; special United States treasury agent in 1880-70; and United States consul at Winnipeg, Canada, in 1870-93. His publications include History of Ohio; First Period, 1620-1787; Manual of the Ohio School System; Reports to Treasury Department on Commercial Relations with Canada; Alleghania, or the Strength of the Union and the Weakness of Slavery in the Highlands of the South, etc. He died in Winnipeg, Manitoba, Canada, April 28, 1893.

Taylor, JOHN, Mormon; born in Winthrop, England, Nov. 1, 1808; went to Toronto, Canada, in 1832; was there converted to Mormonism by the preaching of Parley D. Pratt in 1836; was made an apostle in 1838 and settled in Missouri. He was with Joseph Smith when the latter was killed, and was himself shot four times. He represented Utah Territory in Congress. In 1877, on the death of Brigham Young, he was elected president of the Church, and in 1880 became head and prophet of the Mormon Church. He was indicted for polygamy in March, 1885, and in order to avoid arrest he exiled himself. He died July 25, 1887.

Taylor, JOHN, "of Caroline"; born in Orange county, Va., in 1750; graduated

Taylor, FRED MANVILLE, educator; born in Northville, Mich., July 11, 1855; graduated at Northwestern University in 1876; was Professor of History in Albion College in 1879-92; assistant Professor of Political Economy and Finance in the University at William and Mary in 1770; United of Michigan in 1892-94; and junior Pro- States Senator, 1792-94, 1803, and 1822fessor of Political Economy and Finance 24. He was the mover of the Virginia in 1895. He wrote The Right of the State Resolutions of 1798 (see KENTUCKY AND to Be; Do We Want an Elastic Currency? The Object and Methods of Currency; Reform in the United States, etc.

Taylor, GEORGE, a signer of the Declaration of Independence; born in Ireland ir 1716; arrived in the United States at

VIRGINIA RESOLUTIONS). He wrote several works on the Constitution and the policy of the United States. He died in Caroline county, Va., Aug. 20, 1824.

Taylor, JOHN W., lawyer; born in Charlton, N. Y., March 26, 1784; grad

uated at Union College in 1803; admitted city. When Banks's forces were released to the bar in 1807; practised in Ballston; by the surrender of Port Huron (July member of Congress in 1813-33; succeed- 9) they proceeded to expel Taylor and his ed Henry Clay as speaker in 1820, and held that place till the close of the second session; was again speaker in 1825-27; was opposed to the extension of slavery during the prolonged agitation of that question in Congress. He died in Cleveland, O., Sept. 8, 1854.

forces from the country eastward of the Atchafalaya. This was the last struggle of Taylor to gain a foothold on the Mississippi. Afterwards he was in command at Mobile, and on May 4, 1865, surrendered to General Canby. He died in New York City, April 12, 1879.

Taylor, RICHARD, military officer; born in New Orleans, La., Jan. 27, 1826; son of President Zachary Taylor; graduated at Yale College in 1845; and entered the Mexican War with his father. In 1861 he became colonel of the 9th Louisiana Volunteers in the Confederate service, and was in the battle of Bull Run. In October he was made a brigadier-general; served under "Stonewall" Jackson in Virginia; was promoted to major-general; and in 1863-64 served under E. Kirby Smith in the trans-Mississippi Department, opposing Banks in his Red Taylor, WILLIAM ROGERS, naval officer; River expedition. When Banks left born in Newport, R. I., Nov. 7, 1811: Alexandria, on the Red River, and march- son of Capt. William Vigeron Taylor; ed to the siege of Port Hudson General Taylor, whom he had driven into the wilds of western Louisiana, returned, occupied that abandoned city and Opelousas, and garrisoned Fort De Russy. Then he swept vigorously over the country in the direction of the Mississippi River and New Orleans. With a part of his command he captured Brashear City (June 24, 1863), with an immense amount of public prop erty and the small-arms of 4,000 National troops. By this movement about 5,000 refugee negroes were remanded into slavery. Another portion of the Confederates, under General Greene, operating in the vicinity of Donaldsonville, on the Mississippi, was driven out of that district. New Orleans was then garrisoned by only about 700 men, when a way was opened for Taylor to Algiers, opposite; but the Confederate leader was unable to cross the Mississippi, for Farragut's vessels were patrolling its waters and guarding the

Taylor, WILLIAM, clergyman; born in Rockbridge county, Va., May 2, 1821; was educated in Lexington, Va.; entered the ministry of the Methodist Episcopal Church in 1842; went to California as a missionary in 1849; spent several months in evangelistic work in the Englishspeaking countries of the world; and was made missionary bishop of Africa in 1884. He was the author of Seven Years' Street Preaching in San Francisco; California Life Illustrated, etc. He died at Palo Alto, Cal., May 18, 1902.

TAYLOR,

entered the navy in 1828; he was engaged on the Mexican coast during the war (1846-48), and in the Atlantic blockading squadron in 1862-63; was flag-captain in operations against Forts Wagner and Sumter in 1863; and was in the North Atlantic blockading squadron in 1864–65, engaging in both attacks on Fort Fisher. In 1871 he was promoted rear-admiral; in 1873 was retired. He died in Washington, D. C., April 14, 1889.

Taylor, WILLIAM VIGERON, naval officer; born in Newport, R. I., in 1781; having been for some time in the merchantmarine service, was appointed sailing. master in the navy in April, 1813, and ably assisted in fitting out Perry's flect at Erie. He navigated Perry's flag-ship (Lawrence) into and during the battle. His last service was on a cruise in the Pacific, in command of the Ohio, seventyfour guns, in 1847. He died in Newport, R. I., Feb. 11, 1858.

ZACHARY

Taylor, ZACHARY, twelfth President of a soldier of the Revolution, removed from the United States; from March 4, 1849, Virginia to Kentucky in 1785, where he to July 9, 1850; Whig; born in Orange had an extensive plantation near Louiscounty, Va., Sept. 24, 1784. His father, ville. On that farm Zachary was engaged

until 1808, when he was appointed to fill then promoted to major-general. He enthe place of his brother, deceased, as lien- tered Mexico May 18, 1846, and soon aftertenant in the army. He was made a captain wards captured the stronghold of Monin 1810; and after the declaration of war, terey. He occupied strong positions, but in 1812, was placed in command of Fort remained quiet for some time, awaiting Harrison, which he bravely defended instructions from his government. Early against an attack by the Indians. Taylor in 1847 a requisition from General Scott was active in the West until the end of deprived him of a large portion of his the war. In 1814 he was commissioned a troops, and he was ordered to act on the major; but on the reduction of the army, defensive only. While so doing, with in 1815, was put back to a captaincy, when about 5,000 men, he was confronted by he resigned, and returned to the farm Santa Ana with 20,000. Taylor defeated near Louisville. Being soon reinstated and dispersed the Mexicans in a severe as major, he was for several years engaged battle at Buena Vista, Feb. 23, 1847. Durin military life on the northwestern ing the remainder of the war the valley of frontier and in the South. In 1819 he the Rio Grande remained in the quiet was promoted to lieutenant-colonel. In possession of the Americans. In his cam1832 he was commissioned a colonel, and paign in Mexico he acquired the nickname was engaged in the BLACK HAWK WAR of "Old Rough and Ready," in allusion to (q. v.). From 1836 to 1840 he served in the plainness of his personal appearance Florida (see SEMINOLE WAR), and in 1840 and deportment. was appointed to the command of the 1st Department of the Army of the Southwest, with the rank of brevet brigadiergeneral. At that time he purchased an estate near Baton Rouge, to which he removed his family.

After the annexation of TEXAS (q. v.), when war between the United States and Mexico seemed imminent, he was sent with

On his return home, in November, 1847, he was greeted everywhere with demonstrations of warmest popular applause. In June, 1848, the Whig National Convention, at Philadelphia, nominated him for Presi dent of the United States, with Millard Fillmore, of New York, for Vice-President. He was elected, and inaugurated March 5, 1849. On July 4, 1850, he was

a considerable force into Texas to watch seized with a violent fever, and died on the the movements of the Mexicans. In 9th. He was attended in his last moments March, 1846, he moved to the banks of the Rio Grande, opposite Matamoras, and in May engaged in two sharp battles with the Mexicans on Texas soil. He was

by his wife; his daughter (Mrs. Colonel Bliss) and her husband; his son, Colonel Taylor, and family; his son-in-law. Jefferson Davis, and family; and by Vice

President Fillmore, other officers of the secretary of state and of the affairs government, members of the diplomatic of war and foreign relations and docorps, etc. His last audible words were: mestic administration of the supreme "I am about to die. I expect the sum- government of the state of Nicaramons soon. I have endeavored to discharge gua, addressed a letter from the governall my official duties faithfully. I regret ment house at Leon to Mr. Buchanan, nothing, but am sorry that I am about to then Secretary of State of the United leave my friends." The funeral occurred States, asking the friendly offices of this on Saturday, July 13, and was attended government to prevent an attack upon the by a vast concourse of citizens and town of San Juan de Nicaragua then constrangers. The pageant exceeded every- templated by the British authorities as thing of the kind, in order and magnifi- the allies of the Mosquito King. That cence, that had ever taken place at the na- letter, a translation of which is herewith tional capital. sent, distinctly charges that

The Central American States.-On March 18, 1850, President Taylor sent the following message to the Congress concerning new treaties with the Central American States, the American political policy towards them, and the pretensions of Great Britain in Nicaragua:

WASHINGTON, March 19, 1850. To the Senate of the United States, I herewith transmit to the Senate, for their advice in regard to its ratification, "a general treaty of amity, navigation, and commerce" between the United States of America and the State of Nicaragua, concluded at Leon by E. George Squier, chargé d'affaires of the United States, on their part, and Señor Zepeda on the part of the republic of Nicaragua.

I also transmit, for the advice of the Senate in regard to its ratification, "a general treaty of amity, navigation, and commerce" negotiated by Mr. Squier with the republic of San Salvador.

I also transmit to the Senate a copy of the instructions to and correspondence with the said chargé d'affaires relating to those treaties.

I also transmit, for the advice of the Senate in regard to its ratification, "a general treaty of peace, amity, commerce, and navigation" negotiated by Elijah Hise, our late chargé d'affaires, with the State of Guatemala.

I also transmit, for the information of the Senate, a copy of a treaty negotiated by Mr. Hise with the government of Nicaragua on June 21 last, accompanied by copies of his instructions from and correspondence with the Department of State.

The object of the British in taking this key of the continent is not to protect the small tribe of the Mosquitos, but to establish their own empire over the Atlantic extremity of the line, by which a canal connecting the two oceans is most practicable, insuring to them the preponderance of the American continent, as well as their direct relations with Asia, the East Indies, and other important countries in the world.

No answer appears to have been returned to this letter.

A communication was received by my predecessor from Don José Guerrero, President and Supreme Director of the state of Nicaragua, dated Dec. 15, 1847, expressing his desire to establish relations of amity and commerce with the United States, a translation of which is herewith enclosed. In this the President of Nicaragua says:

66

'My desire was carried to the utmost on seeing in your message at the opening of the Twenty-ninth Congress of your republic a sincere profession of political faith in all respects conformable with the principles professed by these States, de-. termined, as they are, to sustain with firmness the continental cause, the rights of Americans in general, and the noninterference of European powers in their concerns."

This letter announces the critical situation in which Nicaragua was placed, and charges upon the Court of St. James a "well-known design to establish colonies on the coast of Nicaragua and to render itself master of the interoceanic canal, for which so many facilities are presented by the isthmus in that state." No

On Nov. 12, 1847, Señor Buétrago, reply was made to this letter.