The daily union. [volume] (Washington [D.C.]) 1845-1857, 1852-03-05

which his speech would subject TO State taxation is held
for national, not individual and private purposes, and
consequently the British statute restricting the privileges
OF Inc individual monarch IN respect 10 his private es
ates, can amount 10 nothing in this debate.
Will now attend more particularly 10 the gentIeman's
question have already endeayored TO prove that the
States cannot tax the public lands held by the United
States Tor national purposes, and that the compacts by
which is stipulated they shall not tax them only
precautionary measures, having their ongia anterior 10
the formation OF the federal constitution and at time
when The ultimate dominion was vested in the States.
The whole difficulty originates from complex sys-
tenn, by which have divided the powers OF govern.
ment between two quasi soverelgntles-the one local,
The other national ana general and both possessing the
concurrent right 10 levy taxes for their support upon the
private property Of individual citizens Because The
States have this power private property, does fol-
low that they have in equal degree over property held
by this government for national purposes say no,
The States cannot tax our public lands without leading
10 The consequences which have already pointed out
The constitution and laws of the United States are su.
preme the little, being with the United States Tor national
purposes, is held by the supreme sovereign--or must
use mat word sovereign. as much as hate It when ap
pied 10 human governments, as II is the word usually
employed TO communicate the idea intend TO express BY
IT, and use It for that purpose aloneand being so held
oy the supreme sovereign the Sate-the lesser sover-
egn-cannot touch 1t without the consent OF the greater
sovereign until il becomes private property We must
make our complex system work harmoniously II is
the imperative principle OF the system, that there shall
be no arrng owing to the division OF power To avoid
Conflicts the federal constitution and laws, by the rule
expressly given, are made supreme 1t would disturb
The general harmony II the new States were to impose
taxes on the national domain.
have not overlooked the principles OF those judicial
decisions to which the gentleman refers BY no means.
The United States may own and hold property subject TO
State taxation. Where land has become private prop
erty, and consequently subject 10 State taxation IN the
hands OF the citzen do not argue that as soon as be-
comes the property OF the United States under any cir.
cumstances is thereby Withdrawn from the power and
jurisdiction OF the States, that it cannot thereafter be
taxed by State authority. entertain such opinion.
The lands held by the United States which my doctrine
exempts from State taxation those only which have
been acquired for great national purposes, and over which
the States possessed what uliss denominate the
ultimate dominion But the United States may hold title
TO property acquired in different and for other
objects entrey and when she does then the property
may be subject TO State taxation. Suppose the United
States sells tract of land under execution in favor oil
ITSELF and buys prevent fraudulent sacrifices, and 10
the debt Under such purchase the United States
would stand in the shoes OF the oil the land which
is bought not TO be used for any national purpose, but
merely to secure the payment OF sum OF money All
lands thus acquired admit, held subject to all the
duties and burdens from State taxation to which they
subject when in the hands OF The private citizen In
such cases. the purchase by this government does not
change the character of the property or the tenure by which
is held These remain the same There is, therefore, no
principle upon which be conended that such prop
ery has been withdrawn by the action OF this govern
ment from its liability 10 State taxation. But suppose
the property instead OF being purchased under an
execution debt is ceded, with the consent OF
State, for national puposesor FORTS yards arse
nails, other national purposes-as soon the United
States acquires jurisdiction by such cesson Tor national
purposes il becomes at once property which cannot be
taxed by State. There is the distinction. BY the ex-
press grants OF power in the federal constitution, Con-
has exclusive jurisdiction all places within a
State purchased with the consent OF the States for
Ional uses and State alter giving its consent
more tax the land than Maryland tax the District
OF Columbia. In the acquisition OF foreign territory, the
consent OF the States is not required is altogether
national affair, and before the States tax such terri
tory Congress must give consent by converting the terri
tory into individual and private property
The senator from Massachusetts does not insist upon
the privilege OF taxing the public lands by the new States
legal rights he admits there is such legal right
but there equivalent equity for the he
has advanced, which should be considered, and upon
such consideration he finds largely indebted 10 the
States have endeavored 10 show, upon first prn-
cpes that the legal right had no foundation whatever TO
stand upon, and think, il possible there is still less
upon which 10 base equitable right ls II equitable 10
tax wilderness owned and inhabited by nobody except
savages' Is il equitable 10 tax benevolent government
which compensaes these savages Tor the surrender ot
their claims in order appropriate the lands to OF
civilized men Is it equitable TO tax wild lands, unm-
proved, unproducve, and yielding nothing 10 the gov
ernment which is required TO pay the taxes for the use oil
another government which imposes them, and which last
government has had nothing to do and never spend dol
lar in acquiring the title
What object have in view in extngushing the
Indian title to large bodies OF wild lands And what
constitutional duties devolve on after we get them
The object is 10 give TO spreading popu.
aton TO let them better their condition and 10 form
States, when the population IN the newly erri
Tory is strong enough. Now, sir while doing all
this as fast as can while we are dvesting our
selves OF our tte AND converting public lands into
private property as rapidly possible while we
only acting in the capacity of atusee for great national
purposes, is not strange that any mind should dee IL
equitable TO tax the trustund for the benefit OF portion
OF the eeui que trusts, or for any purpose whatever
Sir, IL TO 10 be the srangest foundation for
equity that ever was conceived.
will now look at this subject in another aspect The
senator from Massachusetts,, IL seems TO me, has
counter 10 ancestral revolutionary doctrines. The
MOTTO in the days OF 177G, was mo taxation without
to tax in violation Of that principle This government
cannot send representative 10 any State legislature 10
participate in its legislation.
MI President lei us ask ourselves what is the only
Just and equitable foundation for any taxi Ii only
be found IN the equivalent which the government affords
in protecting life and limb, character, speech and con-
science, liberty aud properly II ls protection TO the per-
con taxed 10 OF his essential rights, which jusies
the government in calling upon him for money or per-
sona service. That is the only equitable rational. and
Just foundation upon which any government can impose
tax Now, sir what kind OF protection do or can The
new States give 10 the United States for these taxes
which claimed Was il heard that State pro-
eced the lands OF the United States by its legislation
The domain oil the nation has often been settled contra
y law the timber cut and carried of contrary 10 law
The minerals taken and appropriated contrary 10 law
indeed, they are dves,ed OF everything valuable contrary
protect their lands aud lease them but these agents
mercIiul and sympaiiec-and am rather glad OF
t-tha they seldom sue the poor people who by
respsssing, get little help 10 live.
What protection, under these Circumstances does a
State give 10 the property OF the United Satesl What
Is the equity founded on which requires us TO pay for
protection gvenl Sir, there is not particle oil
foundation for such equity. The government Of the
United States is not a natural being ii is body polite
a souess corporation and hence State government