Richmond enquirer. [volume] (Richmond, Va.) 1815-1867, 1821-08-14

,yofhe United States. On this subject the
following adjudication by the Supreme Court
of the United States is considered 10 be deci-
sivc. Its publication may be instructive to all
who have doubts on this ques,ion,and who may
not otherwise have access TO this authority !; il
cannot fail to be SO to some, and cannot lastly
be deemed cause of offence TO any-If.
| therefore, my ideas of the utility which may
be derived from giving publicity to this decis-
ion, accord with your own, you are requested
TO give 1t Il place in your paper.
This, as statement oft in the words of the
| Report 6 Wheat. : Rep. Si8) will shew, was
case in which the power Of Congress to inn
pose direct tax upon the District of Colum-
bia was denied. AS Congress, and every 9th
cr department of the Government of the o.
States are creatures ofthe constitution of the
United States, deriving primarily from it
alone all the powers they can legally exercise ::
it becomes proper to show upon what part Of
that instrument the right to impose the tax in
question was asserted on behalf ofthe Govern
ment.
This right was held to be granted by the 9Th
section of the lst article OF the Constitution
and the LIST clause of that section, which is in
| these words
The Congress shan hare potter
| TO lay and collect taxes, duties, imposts,
and excuses 10 pay the debts and provide for
the common defence and general welfare OF
the United States; but all duties, inposts, and
excise. shall be uniform throughout the United
States"
| "Loughjorough v. BGke.'
| "This case, which was an action of tres
pass brought in the Circuit Court FOR the Dis
frict OF Columbia, to try the right ofCongrcss
to impose direct tax on that District and
in which the Court below gave Judgment for
the Defendant, was argued bv Mr.. Jones for
the Plaintiff, andby the Attorney General for
the Defendant.
" Mr.. ChefJusticc Marshall delivered the
opinion OF the Court-This case presents TO the
consideration of the Court single question
1t is this Has Congress Alright 10 impose "A
direct tax upon the District OF Columbia?
"Thc Counsel who maintains the negative
has contended that Congress must he consid-
cred in two distinct characters. In one char
acter as egislating for the States in the other
as local legislature for the district. In the
latter character. it is admitted, the power Of
levying direct taxes may be exercised; but, it
is commended, for district purposes only, in
like manner as the legislature of the State
may tax the people of state for state pur-
| poses.
"Without caquiring at present into the
somdness oftlis distinction, lis possible inilu-
ence on the application in this district, of the
first article oftle Constitution, and of several
of the amendments, may not be altogether
unworthy of consideration. Il will readily
suggest itselfto the gentlemen who press this
argument, that those articles, which,iu general
terms, restrain the power Of Congress, may be
applied to the laws enacted by that body for
the district, ii it be considered as governing the
distric, in IFS character as the national legisia-
ture, with less difficulty than if it be consider
ed amerc local legislature.
But we deem it unnecessary to pursue
this investigation, because we think the right
OF Congress to tax the district does not de-
pend solely on the grant Of exclusive IegsIa-
ton.
"'Chc eth section of thc list article" (nf the
| Constitution before recited) " gives To Con-
gross the power to lay and collect taxes, du-
ties, mposts, and excise for the purposes
Hereinafter mentioned. This grant is gcner-
al, without limitation as 10 place. 1t, cOnse-
quently, extends to all places over which the
Government extends. If this could be doubt
ed, the doubts removed by the subsequent
words which modify the grant. These words
are, but all duties imposts, aud eycises shall
be nniform throughout the United States
1t will moi be contendcd, that the modiica-
ton ofthe power extends to places to which
the power itself does not eXtend-The power
then to lay and collect duties, imposts, and ex-
cses may be exercised, and must be exercs-
ed throughout the United States. Does this
! term designate the whole or any particular
! portion of American Empire? Certainly
| this question can admit of but one answer
1t Is the name given TO our greatrcpublic, which
is composed OF States and Territories The
| District of Columbia, or the Territory west of
| the Missouri, is not less within the Z. States
ihan Maryland or Pennsylvania and it is not
less necessary, ON the principles OF Our consti-
tuition, that uniformity in decomposition ofim-
posts, duties, and excuses, should he observed
in the one than in the other.-Sncc, then, the
power to lay and collect taxes, which includes
direct taxes, is obviously cO-extcnsiyc with
the power to collect duties, mposts, and ex-
cises, and since the latter extends throughout
the United States, it follows that the power
to impose direct taxes also extends throughout
the United States''
In this case, the right of Congress TO inn
pose direct tax upon the district of Column
ba, was also thought by the Court 10 be sus-
tanned by that part of the Constitution, which
] conlers on Congress the power of exercising
exclusive legislation in all cases whatsoever,
within that District : but this consideration can
in no manner impair the force of the decision
of the Court upon the general ground; be-
causeit was unanimous and unqualified, that
the general grant Of power to Congress, to
| lay and collect taxes" &c. authorised the inn
! position of this fax.
The conclusion, from this authority is, it is
apprehended, clear and irresistible, in re-
ference 80 the question in which we are
interested--that if the Constitution of the u.
States can be extended overa Territory. by
force of lis general terms, for the purpose Of
imposing burthcn on lis inhabitants, it can
with equal facility Though Territories are not
expressly MENTIONED be extended over them
in It's controlling and protecting operation. for
the purpose of securing rights, conferred on
them in terms at least as applicable TO them