STATES.
[To THE EDff 02 OF THE "SPECTATOR."] STR,—Permit me to add a few remarks to Dr. Starling's letter in the Spectator of December 26th, 1903, relative to the Constitutional barrier in the United States against the im- position of an export-duty on cotton. I resided in New York throughout the Civil War, 1861-65, and for many years after, and I well remember that among the numerous fiscal changes that took place during the war and at its termination, it was proposed to levy an export-duty of two cents a pound on raw cotton, not so much for the revenue it would produce as a penal tax that would punish the cotton States for their rebellion by handicapping them in the world's cotton markets. I cannot, however, recall to mind whether it was discovered while passing through Congress that such a measure would be inoperative, or whether it was enacted and then declared by the Supreme Court (as was the case with the Income-tax) to be unconstitutional; and I have no works at hand that will enable me to ascertain the fact. Perhaps some other of your readers may be able to supply the information regarding
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