The spirit of democracy. [volume] (Woodsfield, Ohio) 1844-1994, 1854-05-24

Is there any real analogy between the
things here jumbled together? The pur.
chaser of land we'll knows that he is buy
ing subject upon which the government
is in the habit oflevying enormous and ex.
cessive contributions. and that il he buys
he must expect to pay them, and he offers
a price accordingly, and the vendor well
knows that by selling he gets rid of formi-
dable exactions, and he makes his demand
accordingly. If any man is green enough
to suppose that our taxes do not depress|
the price of land he is bad arilhmetician.
If the border States had avoided the folly
Of government trading and speculation.
with the consequent increase Of taxation,
the high price Of their lands would have
been to US lesson of practical instruc-
ton. In short we cannot open our eyes
without seeing that the new purchaser Of
lands is not interested in the matter of taxes
as new purchaser, he is only interested
as citizen in the general good govern
ment Of the country. So our grazier friend
who buys cattle early in the spring, well
knows that the tax is coming and he offers
his price and makes his arrangements ac-
cordingly. The man, who is surrounded
by property. real or personal, is generally
possessed of it by his own act and con-
sent; but man is often both a creditor
and a debtor without his consent and
against his will. He is creditor because
those who owe him have failed or refused
10 pay him; and he is debtor because
their failure or refusal has rendered him
unable to pay. To the sickness Of the
heart arising from hope deferred, is added
the calamity OF insupportable taxation.
Hence we sometimes see a small retail
dealer, who owes largely but has compar
atively large accounts standing on his
books. spitted up for taxation at the same
figure with men, whose unencumbered and
enjoy able property is two or three or even
four times as large as his. O, the thing is
wrong. 1t cannot be justified. The same
vice and the same injustice OF this judi
cial legislation, will upon investigation. be
found in its application to all grades and
classes of taxpayers. The man Of large
property and who is at the same time
large creditor and large debtor, is very
much less able to pay taxes than the man
whose property and credits are equal to
his. but who owes little or nothing. The
Supreme Court has argued that the Assem-
bly, act itself, fixes up one species Of ine-
quality and injustice, and they proceed to
provide another, as if different and dis
tinct classes OF society were to be affected
by each, not rejecting that both species OF
injustice may be visited upon the devoted
head Of the same individual. II we had
an economical government end light and
moderate taxation, the mode Of levying
taxes would be less important. But when
the load Of taxation is so intolerable that
the PATIENCE and the CAPACITY Of taxpay.
ers are both in danger Of exhaustion, it is
matter Of profound regret. that the bur-
then should be systematically shifted from
stronger and richer TO weaker and poorer
shoulders. Even if this piece of judicial
Legislation shall ever have the good fortune
to be adopted into an Assembly act, as il
is earnestly to be hoped that it never may.
it's bad effects will be mitigated, it will be-
come less pernicious. Men will then have
warning. will then know what to expect
| But now it operates as miserable retro
| active edict, unforeseen, unexpected and
such it truly is.
protest against being understood as
casting imputations on the Supreme Court
am willing to do justice both to their tai
ents and integrity. But they went into this
question under circumstances the mos
unfavorable to calm consideration and
an impartial decision. The clamors and
the remonstrances Of the banks, agains
the system Of taxation en- acted upon them
had gone upon the four winds Of Heaven
Their complaints were long, loud and con
tinuous. Ofthe merits or dement's OF these
corporate complaints. shall not here ado
one word. Ny friends, if they deem thu
matter of any importance, will find my
opinions sufficiently indicated in my forme
communication. This clamor loud ant
long continued was well calculated to i'm
part an improper bias TO she judicial min d
II the poor can be made to pay as mucl
as the rich, and both classes as muck a
can be extorted from them, the tax upol
banks must be diminished. Hence th'
outside pressure from banks and their ad
vocates became too great to be resisted b.
Judicial frmness. Hence the majority o
the Judges were silently and imperceptibl.
engaged in crusade in favor of banks
and with the most honest and correct in
tentions, but under the influence Of thi
bias they, in the case of the Exchang
bank of Columbus, against the Treasure
of Franklin county. delivered obiter die
tums, which their friends regret.
The Attorney General has written +
Auditor Morgan, that this obiter dictum
this extra,judicial opinion Of majority g
the Supreme Court, uncalled for by tn
exigency Of the case, is "the end Of con
troversy" to executive officers. Mr.. Nc
Cook ought. for the sake OF his own repu
tation. to remember, when he talks to tn
Buckeye Public, that he addresses meI
and not children. When a party to su
3 claims any right or advantage under
Statute or section Of Statute, which
;. . by the highest judicial tribun al having COZ
nizance Of the matter. declared to be ur
J, constitutios al, and therefore null and voit
!, his adversary is entitled to the same jude
;. " ment, as if the Statute or section OF III
= Statute in question did not exist. And
: may be interentially expected that th
;, Court will give the same decision in sim
y lar ca sea II thew should arise R,lt 'th