The New York herald., 1851-08-01

empted ~ law, are grave yards churches, charits-
n sna uselary oorporations-al private property.
ihings IN the service Of the people or public srs
never specially mentioned, or excepted in any act
imposing taxes, bee ause the absurity of sucb a.
applesuon OF their terms could never be antio-
county, poor, or road tax on the public bull fno a
Harrisburg? Have the public squares in PhilsdI
phia ever been taxed for State, city, or county our
poses 10 the county iails and court houses pay
taxes for the support Of the boroughs within which
they are situated3 Yet these are all included In
the comprehensive term "real estate; but i" tbev
are exempted or foreprized from the provisions Of
tie statute by the law Of reason" and because.
would be absurd to suppose tha. an act to rase.,.
venue from private property for public purposes,
should be construed to embrace property already
dedicated 10 public use, purchased paid for by
The cases Of Piper 70. Singer, ISere. and Ravle.
S5i,l and Schuylkill Bridge vs Fratly, Jl3 S. and
R., 42,l authorities to show that these general
terms in the tax laws refer only to private property
things enumerated-"d aha sin,iiiaj; !" and that
court-houses and bridges not subjects Of taxa
tion though not specially exempted.
=, The people Of Pennsylvania are also citizens Of
tho United States. The government Of the United
States is no alien here; 1t cannot be ignored or
teated as mere corporation. The mint, the
navy yard, &c, are means to advance the pros
pst,sy ana defend the property and persons Of the
pubic property State laws. laying taxes on private
property for public uses, should not, from mere
general or yogus phraseolpgy be construed to in
a
ought not TO be presumed to intend the excuse of 4
doubtful right. unless such intention /, plainly set
forth. When an officer claims a right under State
authority to arrest the ornaments or troops OF the
United States to seize the horses and arms of the
officers and soldiers, (as in this case he should
be sure that he has the authority of tho State for
so doing.
l am pleased to find that the LerisIature Of
Pennsylvania has not enumerated either tho mint,
navy yard, arsenal, forts, or any other property
held for the public benefit Of the United States.
and has, therefore, not intimated an intention to
authorize her officers to interfere with the general
government in the exercise of its constitutional
powers. If it is the will Of the people of Pennsy-
vsnia 10 insist upon the still doubtful right of tax
ing the few acres Of land used by the ge eneral gs-
vernmen for the public benefit, it will be easy for
their Legislature to express such intention in plain
language which cannot be misunderstood And
when the question Of power is fairly raised it will
have to be decided. In the meantime, county.
city, and township assessors and collectors should
refrain from making demands which they have no
clear right to make, and certainly none to enforce
in the manner attempted by the respondent in this
case
The people of Pennsylvania feel that the location
Of the mint, navy yard &C., within their territory
Is a benefit and not burden. power to tax is a
power to destroy. For all that can be gained by
the exercise Of this power, it will hardly be worth
while TO contest the right or insist on demand
which implies power, if not wish, TO expel these
institutions fcom her borders. Let the injunction
be made perpetual