Des Moines courier. ([Ottumwa] Iowa) 1848-1854, 1852-03-04

81 49, ~ AS 5g E3G{slD1i 80 &
VOL. 4.----NO. l8. = !.
dinance Of 1857, /, is expressly declared
that mo tax shall be imposed on land
the property OF the United States" and
this provision, like that already mention.
ed, is embodied in succeeding acts Of
Congress by which new States have
been constituted. The fact that Il was
formally conceded and has been thus
embodied seems TO denote Ina, such con
cess'ons gs. 10. regarded as necessary 10
seizure the desired immunity. Indeed,
from the principles recognized in our jn-
risprudence. and particularly by the Su-
preme Court, it is reasonable to infer
that. without such express exemption,
this whole amount Of territory would be
within the field of local taxation, liable.
like the lands of other proprietors, 10 all
customary burdens and incidents.
Thus, in an early case in Pennsylva-
MIA, il was decided tha, the purchase oi
land by the United States would not a.
lone be sufficient TO vest them with the
jurisdiction, or TO oust that Of the State.
without being accompanied or followed
with the consent of the Legislature OF
the State. (See Commonwealth Of
Pennsylvania vs. Young, l Kenfs
Comm, AL. And j, has been judicial
ly declared by the late MIR. Justice Wood
bury, in well. considered case: 9
"Where the United States own land
situated within the limits OF particular
States. and over which they have no ces-
sion of jurisdiction, for objects either spe.
cial or general, little doubt exists that
The rights and remedies in relation 10 IL
are usually such as apply 10 other land
holders piftin the State"
After setting forth certain rights Of the
United States, the learned Judge pro-
ceeds:
"All these rights exist in the United
States for constitutional purposes, end
without special cession of jurisdiction;
though i. is admitted that the powers
over the property and persons on such
lands will of course, remain in the States
till such cession is made. Nothing pass.
es without such cession, except what
is an Incident to the title and purposes oil
the General Government" -. States
Us. fines, Woodbury aud Minot H.,
76. .-.
The Supreme Court have given grea,
eminence to the sovereign right of taxa,
ton in the States. They have said:
"Taxation is sacred right, essential
to the existence of Government--an in
cident of sovereignty. The right of leg
islation is coextepsiye with the incident,
to attach it upon all persons and proper
ty within the jurisdiction Of State. -
Dob6ins rs. Commissioners of Erie
Co., l6 Peters r., AT. 4 g
And again, the Cour. say in another
case:
"However absolute The right Of an in
diyidual may be, il is still in the nature
Of thai right that it must bear portion
of the public burdens, and that portion
must be determined by the legislature. /"
--Providence Banks Us. Piffman, 4
Peters r.. 5l4.
And i'm the same case the Court, after
declaring '.that the taxing power is of Vi
tai importance, that il is essential TO the
existence Of Governments, that the relin-
quishnent of such power is never 10
be assumed" add, cautiously. that they
will not say ".ha, State may not relin,
quish it--fhat a consideration sufficient
In val,lable to induce partial release OF
IL may not erist."
While thus upholding the right of
taxation as one of the precious attributes
of sovereignty in the States, the Court.
under the Constitution of the United
States. have properly exempted from tax.
alton the instruments and means Of the
Government; but iher have limited the
exemption to these instruments and
means. Thus ii has been expressly de-
cided in celebrated case, McCulioch
Us. Maryland, 4 Wheafen, 3l6.) that,
while the Bank Of the United States, be-
ing one Of the necessary Instruments
and means to execute the sovereign pow
ers Of The nation. was not liable to taxa
ton, yet the real property Of the Bank
was thus liable in common with the 9TH.
er real property in particular State. !.
Now, the lands held by the United
States 10 not belong TO the Instruments
and means necessary and proper to exc
cute the sovereign powers of the nation,
In this respect they clearly differ from
Notifications, arsenals, and navy yarde.
They are strictly in the nature Of priuafe
property Of the nation, situated within
the jurisdiction Of States. In excusing
them from taxation, our fathers acted un-
questionably according to the suggestions
Of prudence. bu. also under the influence
Of precedent, derived at that fine from
the prerogatives of the British Grown.
!, was an early prerogative, transmitted
from feudal days, when all taxes were
ID the nature of aids and subsidies to the
monarch, that the property Of the Crown,
Of every nature, should be exempt from
taxation. But mark the change. This
ancient feudal principle is not now the