Richmond enquirer. [volume] (Richmond, Va.) 1815-1867, 1827-06-19

the duties; and if the yJrited States possess ,hs
power OF comforting the RICH, to sell, SIS the con-
sideraion for which the duty is paid, every prin-
ciPie of fair dealing requires tina, they should be
understood To confer il The practice of The most
commercial nations conforms to this idea. Duties.
according to that practice. charged on those
articles only which intended for sale or con-
sumption in the country. Thus, sea stores Goods
imported and re-exported in tie same vessel, ods
landed and carried lend for the purpose of be.
ing re-exported from some other port goods forced
IN by stress OF weather, and landed. but NOT 70.
sale, are exempted from the payment Of duties
The whole of legislation on the subject
shows, that, in the opinion o. The legislature the
right TO sell is connected with the payment Of du-
ties.
The counsel for the defendant in error have en-.
deavoured to illustrate their proposition thst the
constitutional prohibition ceases the instant the
goods enter the country, by array Of the conse-
quences which tbey suppose must follow the deni-
al OF IT, II the Importer acquires the right 10 sell
by the payment of duties, he uay, they sav exert
that right when, here, and ss he peases, and the
state cannot regulate it, He may sell by ,eiail at
auction, or as an Inherent pedlar. He may intro
duce articles, GAM owdeI, NhiCh endanger a
city, into the nridst IF it's population; he may i'm
uo;iuce articles which endaHger the public health
and Tie power OF self preservation l. denied. An
importer may bring in Goodr, plate, Tor bis own
use, and illus retain much valuable pIoperiy ex-
empt from taxation.
These objec'iens to The principle, if we'll found
ed, would certainly be entitled to serious conside-
ration. But, we think, they viii be found, on
examination. not TO belong necessarily To the pru-
cple. and, consequently, no. TO prove that il uay
not be resoned tn with safety as a criterion Nv
which to measure the extent OF the prohibition
This Indictment is against the importer for SELL
ing package OF dry goods in he form in which il
was imported, without license. This state Of
things is changed If lie sells iheIn, cr otherwise
mikes them with the general property Of The state,
by breaking up his packages, and travelling with
them as an iiinerani pedlar. III the FIRST case the
tax iniercepts the import, import, in its way
TO become incorporated with the general mass of
property, and denies II the privilege of becoming
so incorporated until it shall have cont ibu ed 10 m
revenue of the Ii denies 10 the importer the
right OF using the privilege which lie has purchased
from the Uniied States, until he shall have also
purchased it from the S ate. In he last cases the
tax finds the article already incorporated with the
mass OF property 10y he act OF the importer lie
has used the privilege he had purchased, and has
himself mixed them up with the common mass and
tbs Law may treat them a 1t finds them. The
same observations apply 10 plate, other furniture
used by The importer
So, il he sells by auction. Auctiopesrs are per-
sons licensed by the state, and if the importer
Ghosts TO employ them, he can al little object 10
paying for this service. for any other for which
he may apply TO an officer of The state The right
OF sale may very well be snnsXed 10 importation
without annexing it, also, the priyee, OF ush,,,
the Ulcers licensed b. tie slate 10 make sales in
peculiar way
The power 10 direct lie removal of cunpowder ia
branch OF the polics power, which unouestionabJv
remains and ought To remain, with The States. III
me po'sessoT stores II himself Of tow n the re-
novai Cannot be duty on imports, because il con-
tributes nothing 10 the II be prefers pia.
eng 1t IN public magazne, il is because lie Stores
II there, IN his own opinion, more adyantag eouslv
T. are nj .ffra hat ~.
be classed among inspection laws The removal
or destruction oil infectious unsouEd articles 10
undouol eddy, an exercise OF that Lower and forum
an express exception TO the prohibition we are con-
steering Indeed, the laws OF the United States
expressly Sanction the heal las, OF state
The principle, hen, for which the plaintiffs IN
error cooiend, that the importer acquires right.
not only TO bring the articles into the country hut
TO NIX them with ibe common mass OF propertv
does not interfere with The necessary power of lax
alton, which is acknowledged 10 reside in the s,atep
TO that dangerous which the counsel for the
defendants IN error seem 10 apprehend. 1t carries
'he prohibition in the constitution no farther than
10 prevent the states from doing that which il was
The great object OF the constitution to prevent
But II II LIQUID be proved, that . duty on the ar
iice itself " oud be repugnant the constitution.
n Is still srgued, that this is tax upon The arti
Gle, bnt on the person The slate, il is sold NAV
tax occupations, AID ibis is nothing more.
II IS impossible TO conceal from our. elves thst
luis is varying the form, without varying the subj
stance. j. is treating prohibition WHICH is gene
raj, as il ii confined to q particular mode of
doing the forbidden thing. All mus, perceive.
that tax on the sale OF article, imported on
y for sale, is tax the article itself II il true
! he Slate may tax occupations generally, but tbis
tax must be paid by those vE 10 employ the indivi
dual, or is TAX his business The LAWYER
! The physician, or the mechanic u.ust either charge
more on The article ~ which he deals or the tbjo,-
| itself j. t>Xed through hi person This hg state
/ has ngi, 10 DO, because no constitutional prohi-
( biiioo extends TO il. So a tax on The occupatisn
OF an importer il, in like amer, tax on impot
tation 1t must add to the price OF the article and
be paid by HE consumer, or by the importer him
self, b. Ike manner 40 direct duty on the ar,icis
itself would be made This he state las not q
righl to do, because il is prohibited by the cons,-
I tu'ion.
I ia support a. tie argument, tia, the probibfi1n
ceases the instan, the goods are brought into the
oounirj comparison hs- been drawn between tie
opposite words export and impoit As, TO export,
% Is ssid, means only 10 carry goods out OF the
couniryi 20, 10 import. means onlg 10 bring ihein
into Do. But, suppose we extend this companion
70 the two prohibitions. The ststes are forbidden
10 Jay dui, on exports and he Dnited Ststes arc
forbidden o1ay isx on articles exported from a-
/ ny state. There is some diversity ~ lsnauaee
bot none is percevoble in the at which il utoIi
y ted. Tie United StFes have the same riebt "a
las occupations ~ lLh II POSSESSED by the s,ates
Now, suppose The UbUgd Sjates should rec,i,s
every exporter 10 take out license for ,.h,cb h,
should p.y such TAX - Congress might tbins mo-
per 70 impose; would government be pc,,nined 10
shield nsoii from tie lIst censure to which tIfs
attempt 10 evado he pr ohihiti n oil the rnbat i,