Capítulo IV.- Modelos de recaudación del impuesto sobre la renta en otros países con alta
4.1 Modelo de recaudación de impuestos en argentina
On the contrary, the Democratic Party, favored predominantly in the South, repeatedly pledged to maintain the social, cultural, economic status quo, and particularly the perpetuation of slavery. Democrats supported the Fugitive Slave Law passed by the United States Congress in 1850 (9 Stat. 462). This law gave Southern slave owners the right to recapture escaped slaves,
even if they had relocated to Northern states. So, European supporters of William Wells Brown paid for his freedom before allowing him to return to the United States fearing that his former slave owner would reclaim him (Wesley 1944: 39). Accordingly, after
25. According to Charles H. Wesley "The Participation of Negroes in Anti- Slavery Parties" Journal of Negro History 29, no. 1, (January 1944): 39, William Wells Brown was a member of the Liberty Party that advocated the abolition of slavery and equal rights to black citizens.
26. Mark Roth, “Martin Delany, ‘Father of Black Nationalism,’” Pittsburgh Post-
publication of his autobiography The Narrative of the Life of Frederick Douglass: An
American Slave (1845) Frederick Douglass found sanctuary in London, England, and
returned to the United States after friends raised the purchase price for his manumission from Thomas Auld.27
Often tracing their roots back to the Democratic-Republican Party of Thomas Jefferson and James Madison, the Democratic Party emerged from various factions united by Andrew Jackson and Martin Van Buren during the campaign period of the 1828 presidential election (Silbey 2002). Like Jefferson, Jackson viewed government interference with citizens’ rights as an encroachment on liberty itself. This is the basis for the Democrats’ formal statement on chattel slavery.
The liberal principles embodied by Jefferson in the Declaration of Independence, and sanctioned in the constitution, which makes ours the land of liberty, and the asylum of the oppressed of every nation, have ever been cardinal principles in the democratic faith; and every attempt to abridge the present privilege of becoming citizens, and the owners of soil among us, ought to be resisted with the same spirit…28
The Party’s most cherished values of liberty and property form their basis for citizenship (Locke1689). Yet, because enslaved African Americans were classified as human chattel their official status as a species of property meant they had no legal claim to the liberal values of “life, liberty, and the pursuit of happiness” (or property). Democrats repeated
27. Frances E. Ruffin, Frederick Douglass: Rising Up from Slavery (New York: Sterling Publishing Co., Inc., 2008), 59.
28. Excerpt taken from the “1840 Democratic Party Platform,” (6 May 1840) in Gerhard Woolley and John T. Peters, The American Presidency Project [online], (Santa Barbara, California, 1999 – 2011. Accessed May 3, 2012.
their position on slavery [and states’ rights] in each platform from 1840 to 1856 (Woolley and Peters 1999-2011).
Resolved, That we reiterate with renewed energy of purpose the well considered declarations of former Conventions upon the sectional issue of Domestic slavery, and concerning the reserved rights of the States…That Congress has no power under the Constitution, to interfere with or control the domestic institutions of the several States, and that such States are the sole and proper judges of everything appertaining to their own affairs, not prohibited by the Constitution; that all efforts of the abolitionists, or others, made to induce Congress to interfere with questions of slavery, or to take incipient steps in relation thereto, are calculated to lead to the most alarming and dangerous consequences; and that all such efforts have an inevitable tendency to diminish the happiness of the people and endanger the stability and permanency of the Union, and ought not to be countenanced by any friend of our political institutions.
Democratic Party Platform of 1856 June 2, 1856
Stephen A. Douglas, Lincoln’s Democratic opponent in the 1860 presidential election, advocated a philosophy of popular sovereignty that espoused states’ rights, and the right to own slaves as a natural part of ordered society. For Lincoln and Douglas, both from Illinois, this campaign pit the two in a rematch after having faced each other in the 1856 state congressional election, won by Douglas. Differences over the institution of Slavery and the powers and duties of Congress persisted. The 1860 Democratic Party Platform called on the U.S. Supreme Court to settle party differences over constitutional issues. The Party platform further “Resolved, that the enactments of the State
Legislatures to defeat the faithful execution of the Fugitive Slave Law, are hostile in character, subversive of the Constitution29, and revolutionary in their effect.”30
Formed in 1854, the Republican Party emerged as the Democratic Party opponent in the U.S. two-party political scheme. Republicans distinguished themselves from both Abolitionists that supported immediate freedom and racial equality for the slave population, and Democrats that supported the indefinite continuation of slavery and its expansion into newly acquired territory. Even though tension between separate wings of the Republican Party emerged over questions about the dissolution of domestic slavery as an American institution, the Party seemed to prefer its gradual extinction. Drawing from natural rights philosophy as espoused by Thomas Jefferson in the Declaration of Independence (1776), the 1856 Republican Party doctrine stated:
[W]ith our Republican fathers, we hold it to be a self-evident truth, that all men are endowed with the inalienable right to life, liberty, and the pursuit of happiness, and that the primary object and ulterior design of our Federal Government were to secure these rights to all persons under its exclusive jurisdiction; that, as our Republican fathers, when they had abolished Slavery in all our National Territory, ordained that no person shall be deprived of life, liberty, or property, without due process of law, it becomes our duty to maintain this provision of the Constitution against all attempts to violate it for the purpose of establishing Slavery in the Territories of the United States by positive legislation, prohibiting its existence or extension therein. That we deny the authority of Congress, of a Territorial Legislation, of any individual, orassociation of individuals, to
29 . Because the U.S. Constitution was silent on the issue, by virtue of the principle of federalism, the states were left responsible for governing their own domestic affairs, which included decisions about the practice of slavery.
30. Excerpt taken from the “1860 Democratic Party Platform,” in Woolley and Peters, 1999-2012. Accessed May 3, 2012. http://www.presidency.ucsb.edu/.
give legal existence to Slavery in any Territory of the United States, while the present Constitution shall be maintained.31
Republican 1856 Party Platform June 18, 1856
While Republicans used natural rights philosophy to advance an anti-slavery campaign; they also stated their belief that the “due process” provision of the U.S. Constitution, Amendment 5 (1789), granted legal protection for all persons in the United States. They further recognized sovereign powers conferred on Congress to prohibit the territories from engaging in “those twin relics of barbarism—Polygamy and Slavery.”32
In 1860 the Republican Party slated Abraham Lincoln as their presidential candidate. A moderate, Lincoln personally opposed slavery as wrong morally because he believed that it was improper for one human being to own another. However, he supported the notion that slavery had a right to exist where the U.S. Constitution was silent, and allowed its existence originally (Basler 1858). So, he did not have to compromise his personal beliefs when advancing a Republican Party platform that favored states’ rights to control “domestic institutions” such as slavery. The 1860 Republican platform further reaffirmed their philosophical roots, the right and duty of Congress to thwart the extension of slavery into territories procured from Mexico during the war, and opposition to reopening the slave trade under the flag of the United States of America (Woolley and Peters 1999-2011).
Despite advancing an anti-slavery platform the Republican Party won the 1860 election. Nonetheless, regional conflicts and mounting tensions over slavery ended in the
31. Woolley and Peters, “1856 Republican Party Platform,” (June 18, 1856). Accessed May 4, 2012. http://www.presidency.ucsb.edu/.
American Civil War, fought from 1861 to 1865 (Franklin and Moss 1988). In the midst of the War Between the States, President Abraham Lincoln issued Executive Order: “Proclamation 93 – Declaring the Objective of the War Including Emancipation of Slaves in Rebellious States on January 1, 1863” on September 22, 1862. According to Lincoln, this Order was rendered in accordance with constitutional powers of the President, Article II, Section 1 of the U.S. Constitution as duly noted:33
And by virtue of the power and for the purpose aforesaid, I do order and declare that all persons held as slaves within said designated States and parts of States are, and henceforward shall be, free; and that the Executive Government of the United States, including the military and naval authorities thereof, will recognize and maintain the freedom of said persons.
Abraham Lincoln
The Emancipation Proclamation
September 22, 1862
This strategic move by President Lincoln not only clarified the objective of quelling the confederate rebellion to preserve the Union, it also established slavery as an important goal connected to the war, provided a legal basis for manumission, and set the stage for future abolition of the institution of Slavery.
Now the fate of slaves was directly linked to salvation of the Union. Keenly aware of this, Frederick Douglass approached the administration to renew his call for the conscription of black troops into the Union Army.34 In January 1863 Massachusetts Governor John Andrew was given authority to amass a
33. Excerpt from Abraham Lincoln, The Emancipation Proclamation in Woolley and Peters. (September 22, 1862).
34. Douglass called for the use of “colored” troops to fight against the southern confederacy as early as 1861; however, they were not recruited until after Lincoln’s executive order, the Emancipation Proclamation, was issued.
contingency of black soldiers for the war effort. Recruiting soldiers for service, Frederick Douglass enlisted two of his own sons to the Massachusetts 54th Regiment of Colored Troops. Later that year he met President Lincoln beginning “an unusual friendship” that gave Douglass direct access to the President of the United States. In spite of unequal treatment of black soldiers versus white soldiers regarding pay, promotions, and punishment (often death or enslavement) when captured by the Confederates, Douglass urged African Americans to enlist. “Only through black participation in the war, he believed, could abolition and full citizenship for Negroes be established” (Connery 2005). Upon visiting the White House in July of 1863 Douglass shared his sentiments about the maltreatment of black troops fighting for the country.35 After this meeting the War Department drafted an “Order of Retaliation” General Orders No. 252 dated July 30, 1863 to which President Lincoln affixed his signature,36 and on which the imprint of Frederick Douglass is clearly seen.
ORDER OF RETALIATION
It is the duty of every government to give protection to its citizens, of whatever class, color, or condition, and especially to those who are duly organized as soldiers in the public service. The law of nations and the usages and customs of war as carried on by civilized powers, permit no distinction as to color in the treatment of prisoners of war as public enemies. To sell or enslave any captured person, on account of his color, and for no offence against the laws of war, is a relapse into barbarism and a crime against the civilization of the age.
35. Douglass’ concern stems from the November 1862 capture of four black Union troops in South Carolina who were summarily executed as approved by Confederate Secretary of War James A. Seddon and President Jefferson Davis.
36. The Collected Works of Abraham Lincoln, Edited by Roy P. Basler, et al. (New Brunswick, New Jersey, 1953-55), 6:357.
The government of the United States will give the same protection to all its soldiers, and if the enemy shall sell or enslave anyone because of his color, the offense shall be punished by retaliation upon the enemy's prisoners in our possession.
It is therefore ordered that for every soldier of the United States killed in violation of the laws of war, a rebel soldier shall be executed; and for every one enslaved by the enemy or sold into slavery, a rebel soldier shall be placed at hard labor on the public works and continued at such labor until the other shall be released and receive the treatment due to a prisoner of war.
ABRAHAM LINCOLN 3.4 PERIOD OF RADICAL RECONSTRUCTION, 1863 – 1877
Neither Slavery nor involuntary servitude, except as a punishment for crime, whereof the party shall have been duly convicted, shall exist within the United States…
The Thirteenth Amendment Signed by Abraham Lincoln
February 1, 1865
The period of Radical Reconstruction is distinguished by conflicting policies about the proper resolution of emancipated citizens in the United States. On the one hand, Radical Republicans, dominant in the U.S. Congress and sometimes critical of President Lincoln, advocated policies to abolish slavery; establish civil rights and liberties for emancipated citizens; and efforts to assist them in acclimating to life in a free society. Frederick Douglass, adviser to the President, favored these Radical Republican policies. On the other hand, Southern Democrats preferred their pre-Civil War status quo. Slavery was viewed as a mechanism for both controlling the “Negro” population, and maintaining order. Once the bonds were removed many in the South believed that the states needed to enact legislation with the sole purpose of keeping blacks in check (Franklin and Moss 1988). While Abolitionists supported the immediate manumission of slaves, others promoted either a gradual termination of the institution of Slavery, or its
continuation indefinitely. These various positions led to conflicting policies during the period of Radical Reconstruction.
Inasmuch as Lincoln’s Executive Order – Proclamation 93 ensured the emancipation of slaves in the rebellious states of the confederacy, provided the Union won the war, but it did not abolish the institution of Slavery in the United States. Hence, some eight hundred thousand persons of color remained enslaved (Franklin and Moss 1988). Moreover, after the American Civil War ended President Lincoln faced a myriad of questions about the legal status of emancipated citizens, and “Negro” suffrage. He hoped that once freed the former slave population would choose to leave the United States; however, their substantial presence, especially in the South, meant that he had to resolve the “Negro problem” (Franklin and Moss 1988). Even though Lincoln’s administration and a number of benevolent societies provided relief services for fugitive slaves during the Civil War (DuBois 1901), after the war full emancipation came in the form of legislative and constitutional initiatives championed by the Radical Republicans.
In 1865 the Thirteenth Amendment (13 Stat. 744-775) abolished slavery in the United States. Following ratification of the Amendment, Congress created The Bureau of Refugees, Freedmen, and Abandoned Lands (13 Stat. 507-509). The Freedmen’s Bureau was tasked with the responsibility of helping Southern blacks and whites make the transition from a slave, to a free society. Among other things, the Bureau was charged with providing temporary relief services such as food rations, health care, assistance with labor contracts, and educational opportunities for formal schooling.37 W.E.B. DuBois, great-grandson of Elizabeth Freeman (Mum Bett) and a spokesman for African
37. “Freedmen's Bureau Act (1865),” U.S. Congress, U.S. Statutes at Large, 38th Congress, Session II, chapter 90, (1865): 507-509.
Americans’ rights, wrote an historical account of the Bureau’s efforts to assist emancipated slaves for the Atlantic Monthly
on major societal issues. In his assessment DuBois (1901) noted that the Freedmen’s Bureau was patterned after a Port Royal, South Carolina (sea island) experiment that was known for successfully turning slaves into free workingmen; however, in the Bureau’s case it was perhaps, destined for failure from the onset in view of the times. Nonetheless, he credited the Bureau with some success in starting “the black peasant proprietor, and it secured the recognition of black freemen befor
success came in establishing 4,000 free public black schools in the South including Fisk University in Nashville, Tennessee and Hampton Institute in Hampton, Virginia
assistance of benevolent societies like the American Missionary Association and individuals primarily in the North
Americans were critical of the Freedmen’s Bureau, as reported in the following press article.
The laborer on the plantations is, to a very great extent, in the clutches of his employer. If he goes to the Bureau's agent, he finds there an officer who rides with his employer, who dines with him and who drinks champagne with him. He is not likely to receive impartial justice at the hands of such a prejudiced officer. Most of the agents think their particular business is to furnish the planters with cheap
cost the laborers on the plantations. They are in fact the planter's guards. It is therefore perfectly useles
the Freedmen's Bureau for relief. He knows in advance that the Bureau will send him back to his unjust or exacting employer. He will not be assisted to get his pay or to get redress but will be told to go back to his master and do his work.
38. W. E. B. Du Bois, "The Freedmen's Bureau." 354-365. Quote found on page 363.
wrote an historical account of the Bureau’s efforts to assist
Atlantic Monthly (1901), a Boston publication of commentary
on major societal issues. In his assessment DuBois (1901) noted that the Freedmen’s ter a Port Royal, South Carolina (sea island) experiment that was known for successfully turning slaves into free workingmen; however, in the Bureau’s case it was perhaps, destined for failure from the onset in view of the times. Nonetheless, the Bureau with some success in starting “the black peasant proprietor, and it secured the recognition of black freemen before courts of law.”38 The Bureau’s greatest in establishing 4,000 free public black schools in the South including Fisk University in Nashville, Tennessee and Hampton Institute in Hampton, Virginia
assistance of benevolent societies like the American Missionary Association and ividuals primarily in the North. Still, when local agents failed to deliver, African Americans were critical of the Freedmen’s Bureau, as reported in the following press
The laborer on the plantations is, to a very great extent, in the clutches of his employer. If he goes to the Bureau's agent, he finds there an officer ides with his employer, who dines with him and who drinks champagne with him. He is not likely to receive impartial justice at the hands of such a prejudiced officer. Most of the agents think their particular business is to furnish the planters with cheap hands and to retain at any cost the laborers on the plantations. They are in fact the planter's It is therefore perfectly useless for the poor laborer to look at the Freedmen's Bureau for relief. He knows in advance that the Bureau