If Congress sees fit to impose a capitation, or other direct tax, it must be laid in proportion to the census; if Congress determines to impose duties, imposts, and excises, they must be uniform throughout the United States. These are not strictly limitations of power. They are rules prescribing the mode in which it shall be exercised... This review shows that personal property, contracts, occupations, and the like have never been regarded by Congress as proper subjects of direct tax.
Salmon P. ChaseWhat you have said, Mr. President, fully satisfies me that you have given to every proposition which has been made, a kind and candid consideration. And you have now expressed the conclusion to which you have arrived, clearly and distinctly.
Salmon P. ChaseThere came a time in my life when I doubted the divinity of the Scriptures, and I resolved as a lawyer and a judge I would try the Book as I would try anything in the courtroom, taking evidence for and against. It was a long, serious and profound study and using the same principles of evidence in this religious matter as I always do in secular matters, I have come to the decision that the Bible is a supernatural Book, that it has come from God, and that the only safety for the human race is to follow its teachings.
Salmon P. Chase