American watchman. [volume] (Wilmington, Del.) 1814-1822, 1822-01-29

Icise the power ct laying duties on and deriving re
venue from imported goods, as it had been exer-
csed by the state before the formation and adoption
! OF the Federal Constitution, and as it has been ex
ercsed ny congress- since it transferred to the
:, United States; that is, by establishing custom hous
les and appointing revenue officers to demand o
merchants the duties imposed on foreign goods, al
the time OF importing and landing them Now the
law in question contemplates nothing of this kind
1t will not interfere with the fiscal arrangements oil
1.-THE United States the revenue will not be abrdg
ed nor will II operate 10 the slightest degree to the
IpreIudice OF any OF their interests. And unless il
could be shown to produce such effects as these
Its aedged violation of the constitution ought not
Ito be admitted. For 1t may be assumed as posi-
luon, the truth OF which will not be disputed that
the trainers OF the constitution intended not to deny
to state the right OF passing any law, which would
mot in some respect bear injuriousy the Union
or the exercise of any power compatible with the
powers granted to the gen. government Indeed they
could have had no motives to withhold from the
states powers OF this description And in this case
1t would have been unreasonable to DO so, as would
have prevented the states, in laying taxes on the
Ipeople, from embracing numerous and wealthy
class OF citizens, who much bound as any
other, to contribute TO the public exegencies.
i The sums which Retailers are required 10 pay,
cannot be regarded duties laid on imports for
they possess OF their features. First they are
to be paid annually; but the duties on imports are
payable, whenever they arrive and landed in
Iports Sccondly-they do not come under the
character Of either scpeiGc or ad vaorem duties,
the designations OF imports laid and collector I'M
der the authority of the u. States. Thrdy--they
are imposed on pieces of paper called licenses, on
taking out and paying for which, Retailers per.
United to prosecute their business-The term du-
ies used in the title and body of the act licensing
iS he ved in hot nj
constitution, which it is said has been iniringed.
The similarity OF language in the law and the con-
IstItuton may have msled some persons who have
taken up that idea. Had different word been
substituted, they might have put another consruc
ton on the law. But to those who comprehend the
meaning OF Words and are capable of making the
proper Determinations such points, TO discre.
pancy between the law and the constitution is per
ceptible. Duty is only another rame for tax ; had
which term or any other OF SYNONYMOUS import been
used, the character Of The law would have been the
same.
Again, if the sums at which Retailers are iicen.
sed, are to be considered duties prohibited to a
state by the constitution of the u States, so must
the prices paid for licenses by inkeepers and ped.
lars, for they also vend imported goods The ad
lversarIes OF the law have not however extended
lthelr sympahes to them.-It may be observed also,
that the stock of almost every shopkeeper in the
Idities. Many Of them likewise employ consider
able capital in purchasing and selling grain and 9TH
Ter kinds of produce, by which seine OF them make
more money than BY the sale OF foreign merchan-
ldize.
The law under review will on examination be
found to have less the appearance of conflicting with
the constitution of the u. States, than the act of
1896 for the valuation OF real add personal property
within this state. The former proposes to tax only
oil tic
operation persons who vend goods in the original
cask, e, box, package, wherein the same shall
have been imported. But by provision in the
latter, il is made the duty OF the assessors of the
several Hundreds respectively TO estimate and value
the goods wares and merchandise imported of a
merchant or shopkeeper. Here is no exception
exempting from valuation the capital Of whole sale
or importing merchant who is equally bound with
the retailer, 10 pay the tax assessed on his goods,
Notwithstanding the duties imposed on them by the
revenue laws OF the u. States, have been first paid
! - But what in constitutional point of view is the
difference between laying a small tax on retailers
under the form of licenses, and raising one by an
assessment of their capital in imported goods The
perspicacity of the gentlemen, who composed
sed the grand Inquest OF Sussex County may per-
ceive one, but my plain understanding is unable to
discover any: In both cases the retailer is enabled
by the profits derived from his sales of foreign goods,
to pay the tax; and if the mode Of taxation be
an inlracton if the constitution Of the U. States so
lis the other. If, however, there be any weight in
the reasoning here employed, neither deserves that
! imputation.
i AS can see no collision between the law in ques
ton and the constitution of tbs U. States, so neh-
er can perceive wherein it violates the constitution
of the State For if the appropriations connected
with and following the tax laid, have the effect to
vitiate and render it unconstitutional, all the laws
making provision for government which have been
enacted since the present constitution went into op-
eration violations of it; for on looking into them
,it will be found that they also contain sections or
llsss 5uhiGk is.. do aLs-.;s. IL