Weekly national intelligencer., 1851-08-02

rather than By scon Of espass, no question has been made
.ss 70 iis proPriety.
fore been submitted the bill and The respondent
presented following assessment or bill OF taxes 10 the
officers Of the garrison:
United States Garrison Tar."
County tax. S62 90
Stae tax. 20 w
4.To,,l. .Sl55 90
- Carlisle, June Is, 1851"
On the refusal Of payment the respondent proceeded to
lsvy and seize upon certain property OF the Government
and the military officers then occupying the garrison or
barracks.
The three following questions have popounded by the
leaned counsel properly raised BY the before
Has the Stale power the forts. navy ards,
tom house. mint garsons other properly Of the United
Sss used for the necessary purposes and operations Of Gov
H. Granting the State has such power right, be
enforced by eDg and .eizng the personal property Of the
United States and their officers and servants
ILL., Has the State of Pennsylvania authorized the
Iment Of taxes such property
ls The FIRST question here proposed has been the subject
of much discussion Of ae has bsen twice argued before
the Supreme Court of the United States bu, remains unde
cided and the present be decided without
pressing my opinion upon this point prefer remain
committed by any public expression Of it till il shall again be
brought before the Supreme Court and fully argued
Il has been than decided "that Stale Govern
en have no right to tax any of the constitutional means
employed by the Government Of the Union its
situtonal powers."-(See Mccullough W. Maryland
Wheaton, 3i6 Warton The City Council Of Charles
tom Peters, 449) That the mint, navy yads arsenal.,
SC means insuments of this description cannot
be denied Il follows necessarily that tax imposed upon
these instruments such by State would be lille.
gal But is cootended that although State
ss mint navy yard Of the United Sta,es nomne, yet
that where the jurisdiction the land which they
erected has not been ceded still remains subject to ali the
duties and burdens which is liable in the hands Of nd
viduals prisae corporations But however this may be,
doa. moi follow as necessary consequence that where
State has legally imposed tax on anos usod fn orss,
that the payment of such tax he enforced by distress
seizure Of the personal properly Of the United States Govern
.naent or is officers.
truly Government Of the people. In form and in substance
from them Its powers granted by than, and
be executed directly them and for their benefit =
aand this Government though limited in its powers is
pree within its sphere Of action" If the several powers
entrusted and exercised by the United States and State
Governments executed by sovereign government
il would be absurdy 10 tax the public property,
used TO execute of it's powers functions support
smother. What would be gained by taxing mint or fof.
cation built asd sustained BY public taxes 10 order build
courthouse other public building institution erected
and sustained BY the same means Is it reasonable
that such conflict Of taxation should exist where The people
have distributed these sovereign powers distinct Govern
ents But suppose exis could il be tolerated that
either Of these soveegns whom these powers
ed should treat the other mere private corporation That
should seize, dsaia levy the public property in
should the Satehouse at Harrisburg, end seizs the funi
it in by the Legislature Of Pennsylvania Or
that county township tax collector should levy the
in fort the bullion in the mint the soldiers horse
and arms What absurd conflict would thus be exhibited
where of power exercised for the benefit Of the peo
pie, should thus be employed to paralyze another
Whatever, therefore, may bs the power and right Of Ste
TO tax al 1d within her territory, and make contribute 10
the burdens the State il cannot enforce the payment Of
them from the United Sates by sewing the personal property
used BY the General Government in performance Of
the duties and in execution Of the powers entrusted to it, To
the extent Of powers granted the United States
sgn and be treated by the States corpora
ton, citizen stranger and 10 distress and
ecuon for claims real pretended by every county snd
township officer If the State Of Pennsylvania has any just
demands against the Government of the United States The
use Of her SOIL may be had Congress- whom
appeal for justice always be successfully made, espe
sly when the appellant State Of the Union. There is
necessity for this humiang spectacle Of petty officers Of
sste dsaining evying the public properly Of the
General Government, and treating it petty corporation
an nsolvent or sbscondng debtor.
For this reason alone the would feel Justified in de-
csens the injunction in this 10 be made perpetual but
deem proper ndcste the State Of Pennsyvania
the charge Of having authorized any Of her officers
the power which the respondent claims right execute.
3D. The fact that the Legislature Of Pennsyvania in
tended to authorize the taxation Of the lew Of ground
occupied and used by the Government Of the United States
for mint cusom-house yard, arsenal and barracks has
heretofore been assumed but 70 mind has been
factoTy proved II 10 true, will sutce for say
nse 40 no believe Gas do not that such intention
entered into The mind Of any Of the Legislatures who
enacted these tax laws The intention Of the aw-m,ker is
be discovered only from the face of the statute and by fair
and liberal construction Of It's terms.
me sc OF 10Th Of April 1884, for laying county rates and
evies snd that Of 18th Of April is44 which makes proy
sion Tor state ,ax, do differ very materially 10 their
enumeration OF the subj Of xson Bat as the latter i,
evidently intended TO I've the most stringent and
sive will be sufficient n show ha, il does moi, ON
proper construction Of its lsngusse necessarily include
lands used by the Uoited States Tor the pub;c bsn.6,
Of executing the powers entrusted 70 them by the
people,
The terms of this oct can real estate u ,v;, h,
lands lots Of ground and ground rents, mills
Of all kinds furnaces fosges, boomeries, disteres
houses malt houses breweres, tan-ysrd fisheries and Ter
res whaves and all other real estate not eIernp. by law
from taxation"
Now csnno, be denied that the mint the navy yard
sson &c are reai estate" snd that the word land il.
widest eg accepiaon might include them. Bot need
cite cases show the injustice and absurdy that would often
arise from coasrung every word Of statute In s absolute
largest ssnse or that the preamble the suecmatter, th
object aim, policy, and spirit Of the oe act should be sough
f and the letter Of any particular section o. sentence made
= subseryientto them.
Il s among The earliest rules Of construction that when
statutes are made there things which exempted
orfeprxed Of the provisions thereof though not
pssssly meniiousd.D [Piowd Ia, b.
When general used and the statute enumerates
,he particulars under pideo, shows the intention Of ths