Richmond enquirer. [volume] (Richmond, Va.) 1815-1867, 1820-01-13

weaithot Kentucky T; in the case of the Com
monweaith, vs. James Morrison, delivered
10y JU@E Rowan.
The que tions 10 be considered BIZ the court
III tins case are
1T. Is IT competent for the State of Ken
tncSy TO tax the Office of Discount anI De-
post located 10y the President and Directors
81 tue Bank OF the United States at the town
oi Lexington, Within This State.
2nd May the State tax the capital stock of
that Office and
3rd IL the State may impose tax upon Ell
tner that office. Or its ca tai stock is the act
OF the Legislature, entitled, AN act to tax
banks IN this Commonwealth, approved Feb
Iuary 3d, 1918, by virtue of which this action
was Instituted, valid actl Influenced as
well by the importance and difficulty of the
topics involved III this case, aud the RESPONSE
ouiiy nsepardble from decision of them, as
ny uiihdence in our own powers, we felt AN
emphatic wish that this cup might be let to
pass. But the case is of that descristiOu i'm
which from the organization of The court an
appeal was matter of right with The plaintiff,
ann we were constrained 10 submit our wish
10 ms VIII. 10 ascertain and define with the
requisite precision aud eXactuess the limit,
TO be observed by the States and the Nation.
IN the exercise OF their respective powers
must always be "A delicate and Frequently a
diihcuit task. The deiicacy and difficulty are
greatly enhduced, when the mower 10 he expr-
ciseu Is Claimed by implication construction
must theu be employed. aud the tendency of
power 10 aniarge Itself, is but too apt to he dis
prayed In HAT construction, ihls tendency of
power ~ proverblai it is illustrated by The
history OF a'mc't all the governments of which
we nave any knowledge. Yet upon the re
preston OF that tendency, aud the confinement
OIL each to the exercise OF il, legitimate ener.
s,es, ana within It's appropriate sphere. must
essentially depend the wellbeing aud prosperi
ny or tile United States. The difficulty Of Ell
Iectllg this great object, produced and propa-
gated Tile sentiment, that a government within
d government was iinpractlcabie. so preva-
lima. II
can Revolution So universally was the notion
OF emporium 1a i;aperi0 held in delision by he
bdSes al ihat day, and of ali time anterior
thefet0' tGat no statesman, il is believed to
Tnunl upon "" reinforcement OF our Indcpeu-
Hehce, The task OF forming a government mIgiit
nave Deeu assi:ned, would have thought of
pd'ceiliHS oni Inc territory into thirteen dis
uhet scyereIgntieS, as the wisest and best
aiaaiS u obtaining an energetic. tranquil, and
uuraoiS ndtlOnal government Bui the thir-
1eeh states existed az That period, each in the
piehi'"de OF lis sovereignty The necessity
vi d "dtiothi go7erhn mt was strongly felt,
"na promptly az acknowledged by the States
ne constitution Ot the Il. ). WAS framed and
adopted, not npen the destruction but ihroucb
me agency, and iOF lie preservation OF The
states. The title OF that instrument as well
as i'S entire cnnteNtuIe IS strOn.I, eVincive of
ths regard which, Was had IN its formation 10
The existing State so.ereicnlies N WAS nm
sooner framed aud adopted, than il was hailed
Nv me patriots dnd sdgcs or America as 4
~" ?N'Hceht stranger III the world well quail
ned to reverse practically the erroneous sem
U"tfut winch has been heretofore entertained
ia relation TO the doctIue of iDlyeTiuDt IN iInpe
no, anu 10 rescue In at doctrine from the oil
yin anu derls!oh TO which IL had been so long
MnhiefiieaiH as they oeaeVed) exposed They
viewed III the thirteen existing republics The
materials furnished, as they fondly hoped by
criest'ai agency, ior great national repnblic
OF lnte'mimablc dU.atIom While they saw IN
tne surrender made by the States of portion
oi Htelr sovereign power, a deposit formed
competent 10 all the purpo. es of national sove-
rfIgnty, they saw also, that the powers com.
posing the national stock were enumerated.
specified, aud defined; and they saw the re-
tchtiOn by each state of SO much sovereign
power. as lett II competent To all the purposes
VI iMteriOr police and 10 every purpose OF So
VeTei.nty not incompatible with its associated
"a q interviewed position
itty relied with confidence upon the quan-
MY nl power retained by The States and the
quantity and defHed character of that de Ip~at.
20 10 he nation and upon line vigilance inSepa
Table from power III whatever shape as a safe
guarantee against The eucroachmrnt OF either.
upon the province OF the other They autici-
pated as the pleasing result OF this mutual viri
lance ana TepuiSlOn Ivy lie national and STATE
governments, the duration of their existence
ana me exemption of the people from Oppres-
SI"n by eitheT-ihdt their tendencies tn ON
IArgemeDt would be finiflessjy and har,nIesslv
checked by, and exhausted, Rpon each other.
ana the people lett in the ENJOYMENT uerpptu,
any, OF rational civil liberty, IL was in these
ar rlpati3Ds iiat the wisdom and excellence
OF an lnVolnted government was discerned.-
row Tar they arc destined to be tcalized re-
MAINS TO be untOlded Ivy time. The doctrine
c0liended for in this case slISuld II prevaiI 10
Gdicuidteh 10 damp The ardOr and limit the
6opCs OF Tue most enthusiastic admirers of the
american goygfbmeTt. Ii suraoi on Tie part
OF HE appellee that this office. because il is
"Chtph OS cOJpO'diIUG erected ~ The HatiOn |
@nH ciDPi0%ed as It's fiscal agent. IS exempt
d Sh iHhauDh Dy Tie STATE ~ which II is beat
ed hat the States are Hpre prtiy coruUra-
ti"Hs permitted, under "A far construction of |
te constitution Ot the United Sf4Ic, TO ACT a.
10 some nInOf points only, Of interior police
J. var beY WeIc eN-aninated by III. adoption of |
tiAi D'tl uinent Iidt their Nistrpce iu tIpir
present denuded state. was recopnized Lv ihs
people, who dtOHe foriIed it, aud ,pL0se exclu- !
sigeiy q Is, as matter OF p0iicy not Of utiGty.
hdl Tue existing circumstances, aud the state |
Of the times, required that an OsipuNibIe Inn
unreal dsehc.- hdt Il SecmiRg but uy,rcgL i'm |
p"siihcr, should - that Iusiruniept be c,nced-
Ell - ne otdtcS and HAT they were h.t,uitv
aud dusCd by the ddruitngss OF I'M. |
patrols WHO iOTHed ~. lrlhdt vieN il is cor |
irturS Oai tic 18Th clause Of the sill spcttnn |!
~ lic 1T hfIicle was omnsgIed into the consti- /
tuIOH. Jhes" sentiments wt feel c0usItai,,J /
to ftprl-the patilOtS who formed thai con- !
'itHiI'h "cie riSr, not cHnRigg Cumiinc i, 4. |
- - ,a''on 1" N''h'm what hypocricy is TO true
I'h tiOh, low mitncry, deSpiscd by tie ,,tsc /
go pidchtcd Ouly 10y tie weak Tie maine of I
" "s'nnSiou ahue, iu whose presence cnni,in,
As't' d"fcdio dlsgln, itself, rsfutes every such
'c"U1ifhi Hni o. The force OF iliat vef,gra,,le
ltiHt wee absent. q fair construction of tl,e
.Un|finiior would supjIt lie place. and ueos-
iN' r""i ."3iimunts Upuu me FIST and L.st
'lhHse" toe Stb section, aforesaid. reliance
IS sac 70. t"c powcr OF Congress TO create Ills
'tip"'aiioH and from The power ia t!rai bodV
% "Ftti ihe corpOratIOH--Its eXcniptt0,, trn,n
aNdiioU o. thr state in which IL is placed ~
icdH"td On the construction Of those rl,u.
~ 'f 90 ihr cOn.iiiuuOn OF any part Ofii. we
''N % WON! unnecessary 10 ascertain whc-
sec u WIS ipfmcd Ly the people on bv ~.
'tateS.o' ~ t'ie coDjOint agency Of both Tue
'o"'f' Possesaed bs tie nation must be the