Richmond enquirer. [volume] (Richmond, Va.) 1815-1867, 1851-01-31
RICHMOND ENQUIRER.
WEDNESDAY MoRNINc.JANUARY 90, isa
DISSEMINATING TAXATION.

we deem 1t our duty bring other evidence TO pear '
Same point Mos, of the Judges OF tho present 'u'
Court of the United States sustain this position s
Ca,ron "insis,sd tina, the States had perfect 's "
tax all persons and property within their Jrilsdc''
il ,sea wheo they are afirma,ivey prohibited ms Is
,ruism not open to denial"
! Chief Justice Tanev is still moro explicit, 10Y ho SAUL
an, :, b ,,w,vs been held TINT the power to regulate
does not give TO Congress the power 10 TAX IL nor
prohibit the States from taxing 1t IN 'hs " f'' a1
within their own Jurisdiction. or,, ,hoxof.r.
AID not In The opinion OF Mr.. Hamilton MI Madison ana
Mr. Jay, prohibit the States from aylhs ~ ,i @
mon impor,s brought their own 'crhoiies ~ aiu not
-, ,hs -;c, pf TAXATION in either sovereignty the tax
inr power being distinct and separate oe o ''e
ofon nj commerce md the right OF taxation In The States
remaining every subject where u otoc WIN
the exception only of those expressly pioh1oileo.
Mr. Woodbury. TOO, declared that on 'iis extent OF the
ces.on Of taxation the general government ana It's re-
srction on the States, moro VIII DC presented mere
oer: bu in all cases doubt, the leaning may well be to-
wards the States the general government has ample
means ordinarily by taxing Imports ana Inc states ned
mems after parting with tina, great and vastly increased
souca of revenue connected with mpos The States may
therefore and do frequently everything but exports" &C.
II s evident therefore, that the Supreme Court will sus
min the validity Of ruch measure OF State laying tax
ON every commodity whether of foreign native produc
lion after il shall have been introduced into State and
thrown into of circulation Neac. home we have
the corroboa,ng decision of of State Judges
I'VE sude 10 the opinion of Judge Nash given In Peters
burg, in tho case of Wynne VI. Wright.
| Tie Hastings Court Of Petersburg had given Judgment
for the penalty imposed By act of Assembly for trading
as a hawker and pedar without license From this Judg
men writ of taken to the Circuit Court where
Mr. W. T. Joynes appeared for the plaintiff In fned
for selling carriages made in Deaware) and Mr. Thomas
Wallace for the Commonwealth The conclusion of Judge
Nashs opinion is given below. The extract embraces all
touching the point considering and covers the whole
ground for which conended. Upon the same principle
that State has right 10 tax hawkers anu Peaiafs
she has the right - protect herself by oiscH-
miratiug tax on all articles brought into her limits and OIL
fered for circulation. The power il one relating TO munte
pal Lex saton internal police which her authority !s
complete unqualified and exclusive The power OF taxation
is one of the ce,rcs; 1t Is one OF the most Important
elements of municipal legislation. The is reported in
the second volume OF the Law Reporter SERIES Little
& Brown, Boston:
The second question Is OF much gravc and more I'M
pornn character II is question whether the act Of the
General Assembly passed March the 3d. lS4o in relation to
merchants licenses and licenses hawkers and pedars,
with proviso contained in the second section OF the act
violation of the provisions of the federal constitution or
By the l.t section Of the act il is declared,
"Tha shall not be lawful for any person 10 sell goocs,
wares and merchandise of foreign domestic gronh pro-
dcon or rnoauacturc within this Commonwealth unless
he snail paid the tax regulated by law and Obtained
license" &c.
By the ID section which in the nature of provso it s
said,
:Povded That nothing herein contained shall be so con-
srued any from dsposing OF any goods
wares or merchandise other articles OF HE own manu-
facturc within this Commonwealth nor to prevent any per-
from repairing watches or other things, and hereoy
vending such materials used by him In the operaon
&c. prevent tue selling OF provisions, or agricultural
products whether Of this any other State nor 10 prevent
armr rs from selling SALT iron and STEEL rnolasses Spices
gypsum &C. his neghoo:s, when brought back as re-
turn load" &c
This act, and the provso, it s conended prohibits the
sale Virginia. by citizen Of another State OF articles
manufactured by him in another State without license
here while permits the manufacturer Of articles made In
the State of Virginia sell the without licenses and
this said be violation of that provision OF the ede-
constitution which declares that "czens OF each State,
shall be entitled all the privileges and lmmunities OF ciii-
zen. of the several States And is also alleged 10 be in
violation Of two other provisions OF the constitution name
IL tha which declares that mo State shall without the
Congress- lay duty imports exports ex
cep may be absolutely necessary for executing lis in
spection laws and aso ,hst other provision which de-
cares that Congress shall have power 10 regulate COM
merce with foreign nations and among tho several States
&C. In considering The question arising In ms case ana
into The of the legislative power OF The States II
frs. proper that settle correctly In minds tho rea
ton which the States OF this Union hear 10 the federal
government so far power OF legislation concerned;
aud better express my views upon this subject
than by adopting The language Of the supreme Court OF ,e
case the STATE Of Neo York n reported In II Pc
ters, l02 The Court there say,
"That State has the undeniabls and unlimited ju
rsdicto all persons and things within lis territorial!
limits foreign nation, when that jurisdiction is not
surrendered restrained by the constitution OF the United
BY virtue OF this is not only tho right but the
solemn duty or the State advance the happiness the safe
" and prosperity of its people, and tn provide for ts general
welfare by any and every act of legislation which it may
deem conducive these ends where The power the par
cur subject the manner OF lis exercise Is not suIren
dered restrained in the manner first stated that all those
which relate merely 10 municipal legislation or what
may be properly called nterno police are not thus sur
rendered restrained and that consequently in relation 10
these the authority Of State is complete unqualified and
exclusive"
:hen inquire what the character Of the act of the
legislature which We are now considering II is general
requiring all persons whether citizens Of The State or
not 10 take out license before they ATE al liberty To sell
articles foreign domestic growth and manufacture. IL
privilege extended alike TO citizens vi own State us
well - 10 citizens OF other States and applicable alike 10
foreign donles: manufactures. But il is said that the
pov,o which exemrs from The operation OF this general
license law who may sell articles the produce o.
Industry and farmers who bring back return loads
of groceries, &C. renders this Of the act obnoxious TO
the OBJECTION violating that provision OF the federal con-
suon which 10 1.-THE citizens oil each Stale all Inc
privileges and mnunes of citizens OF the several States
because citizen of another State cannot brn tho articles
of his own manufacture here, and sell them without IL
ccnse This objection certainly be maintained The
meaning Of thai provision Of the constitution Is 'at
Of each State shall be entitled when they come IN
State TO nil the privileges and immunnes OF our
citizens under like circumstances and engaged IN ike
pursuits The law in question: oil general character,
and applicable alike citizens OF Virginia. as well as TO cit
liens of other States may here and settle
us engage in similar pursuits with citizens and
equally applicable articles of foreign growth and manuiac-
trc domestic articles; is In truth only on the
trade business Of merchandising the privilege OF car
ryng the business Of merchants while The exception is in
tended cutc from he character Of merchant
who may sel the fruits of their industry, groceries
brought back by arncIs load for their wagons
going market. il is exemption in favor OF meoIi
GUS class among citizens we'll the citizens OF
other who may settle within borders and engage
In similar pursuits with our own ciIzens.
TIL" ecion that is violation Of other provisions
of the federal constitution above referred Is nsu believed
10 untenablc. n
tho precise line which the power Of Congress
regulate comec among the States from the general pow.
er Of each State pass all laws pertaining 10 their
municipal legislation what may more properly be called
its internal police. Questions OF this kind have frequently
of late occupied large share of the attention OF the SUI
peme Court OF the United States upon which find sim
gular diversity Of opinion among The Judges ain myself
of the opinion that Congress has the power ITO prescribe
the subjects OF importation, and the mode and Of
their introduction into the country and when that is done
the power of Congress Ia spent, and the article intro
duced must take its CHARGE with all the other property of the
State in finding market" and be in like subject
all the municipal regulations whether for ihn purposes Of
taxation police provided that such municipal legislation