Portage sentinel. [volume] (Ravenna, Ohio) 1845-1854, 1853-10-05
POLITICAL. /

sT.s lgt9 POLITICAL. I'D 80
v5aTa'5'3fy sa3f zz 2. From the Ohio Statesman
The bungIing obiectOrs TO the Crow
bar further exposed. 80 -.
We promised yestesday to show up the bung-
ling attempts OFT he Sqndusky Register, backed up
by The Cincinnati Gazette and State .Jour7aa1, to
mislead the public about the Bank tax law. DIr.
Means had quoted the law of 1919, as precedent
for the present so called 'sCrowbar" law ; (al-
though the word "crowbarf is not mentioned in
it.) We stated yesterday what this law of-1s19
was, and that essentially, it was a precedent for
the entrance into banks, the searching for and
seizure of their money to pay taxes Levied on them
by the State. Not to deal unfairly with the Reg
lister and those who have copied its article, we
quote what it says, that we may more directly ex-
pose its bungling misrepresen and sephistry
ssWe now proceed to unmaskf Mr.. Means lquib-
bling attempt to deceive and mis- lead the 4eople
by quoting the law of 1919 as tnobJepreeedent
for that of 1852 1t was not precedent fof it did
not refer to the same class of banks, nor did it
have in view the same object By reference to
Chase III, 1912, we find that the act referred is
thus entitled .7saz sra4Es sgi5a5 Gsi
San Act to levy and collect asrtax from Iall
banks and individuals, ,4apd companies and ussoci-
ations of individuals, that may transact banking
business in this State,s softot Icing authorized to
do sogby the lGaes tbereof'ga 3a1ltuc3 iu BAG "a
- We have itacised the latter portion of thecap-
ton, in order to show the character of the slaV
referFed-terby Mr.. .MeaHssezF Fhat lawskad -ao.se-
ference to Baaks zcorpor0tad ybys the Legislature Of
this sSyGtes 4twas intended to reach those sHst-
tutions which lf they had any lega1 existence, de-
rived that existence from source entirely 1nde-
pendent of the State government. The Ohio
branch of the United States Bank was especially
mentioned in the actas one of those institutions.
An institution existing ~virtae-of extraneous
legislation regarded ASA sortsof 5aRpes59 IN
Gmperao, and inconsistent with the sovereignty
of the State. The avowed object ofthe advocates
of the law in question, was to drGge ostyaH such
instftutionssby EXCESSIVE taxation. The laW was
I well calculated to effect this purpose.
/ With knowledge of these facts, candid
person will claim 1t as a''precedent for the law
of 1862, whchsreferfeas to State institutions
created by the State Legislature. As well might it
be contended that because hanging is prescribed
the punishment for murder, il affords afprece
dent for affixing the death penalty to the crime
of petty larceny. TsF-J 9s=.','-+A ~
/ But this law, so.rehed upon by Mr. Means, as
ssprecedenty was long pgo declared as Jun CON-
STITUTIONAL by the Supreme Court of the
United States, See Q: I. p .5o9,s 524; also 9
Wheaton Rep 739; also Chase H h..42~
We have thus demolished M2 Meansa sasprece-
dent,' by showing that the law of 1Sl9, quoted by
him, was essentially different in its provisions
from the law of, 1852 THAT the former referred
to institutions Of an entirely different character
from that of the State Banks;- it was total
ly dissinailar in it's object and INTENT from the lat
ter; and finally it was declared to etuncolsttu-
tional by the highest judicial tribunals of the land
Bearing these facts in mind, Mr.. Means, arguments
place him and his party in an awkward position.
If he rests his justification son the general plea,
that the Legis of 1919 estab lished the pre-
cedent', followed in the new tax and crow-bar
laws, we answer that sthes precedent is soften
/ one, and was long ago declared null and void by
the Supreme Court of the United States. If, on
the other hand the law of 1852 is, as he boasts,
founded upon Whig precedent, y then it only
+ proves that Locofocosm of 1852 is wearing the
discarced rags of the Whigparty Of 1919. =
l. 1t will be borne in mind, that the question is
not as to the onsttutionalitg oftheslaw of1S19;
for the Court decided that law to be unconsttution
al; but their decision is based upon reasons, aOch
mould aaaoriaeth collection of tares of State Banks,
in the manner and mode pointed out By the lalos of
1919 and the lab of 1852. Hence, although Mr..
Means may never have read the decision, and al
thougha shallow reasonef might have deemed the
decision of the unconsttutionality of the law ol
lS19-as aSdestruction of the precedent, yet on
/ examinations that decision is found to fortfy Mr.
Means position Nay, it makes the precedent
much stronger than he considered it. 1t is not
only precedent in legislation, gotten up by
EWhigs themselves; but it is confirmed by the
/ Courts in most distinct manner.
+ Under the law of 1919, which was drawn by
Charles Hammond, and received the sanction OF
Gen. Harrison, the Auditor of State was required
to levy and collect tax from all banks, &C., in
existence without being authorized by the laws
thereof. This last clause we would also italicse;
for it is the very fact that law of Ohio author
lied the existence of the U. s., Branch, Banks,
which distinguishes the present law from the law
of 1879. The Banks now taxed, are authorized
! by Ohio law. Hence are taxable; and are not
within the decision of funconstitutionality in hea-
ton. Hence are liable to such. mode of tax col
lection, as the State Legislature may prescribe.
They, are the creation of the State; and are under
the control and supervision of the State Legsla-
ture. The power which called ir'capital into
a chartered association, and granted them peculiar
Eprv leges, has right to say what they shall pay
! to the State, under its constitution. 1t may pre-
SCRIBE too such modes as will bring in the assess
ed tax The fact then, that the law of 1919, was
..ntended to reach those Institutions which, if they
had any legal existence, derived that existence
from a source entirely independent of the State
government such Institutions as derived their
life from the federal government and were consid-
I cred by the court as part of the United States
Treasury, and essential to the federal government