Democrat and sentinel. [volume] (Ebensburg, Pa.) 1853-1866, 1857-06-24
From. tie Pennsylvania Inquirer.
APPLICATION TO RESTRAIN THE SALE
OF THE MAIN LINE.
WEDNESDAY, JUNE II.

"WEDNESDAY, JUNE II.
SUPREME CoURr Chief ustice Lewis, and
Justices Lowrie, Woodward, Knox and Arm
strong.
The case of H. S Mott, ct al vs. The Penn
sylvania Railroad, The Governor of Penn
sylvania ct al, an application for an injunction
was argued yesterday. Mr.. W. l.. Hirst
opened tho argument in behalf of respond
cnts He said there are on the files of the
Court three bills in equity, two of which it
was proposed to argue to-day. The first bill
Is dicd by one of tho Canal Commissioners,
another at the instance of stockholder and
incorporation of the Pennsylvania Railroad
Company, and third fled by loan-hoder
the county of Aileg gheny on behalf of 20. 900
shares of stdcS.
In reference to the frst bill filed by the Ca
nal Commissioners. a question of interest ari-
ses involving some of the first principles of o
republican government 1t is provided in one
OF tho sections of that bill that the Pennsyl-
vanis Railroad Company shall be discharged
from all taxation OIL its capital stock, bonds
dividends, and property. If the Legislature
sell to prratiun, with an exemption
"f taxation, it can sell to any corporation, cit
i1ens or municipality. This was the fair and
legitimate scope of the constitutional question
now before the Court 1t was institutng a
privileged class TO bc exempted from sharing
,te common burdens of this Commonwealth.
There Is involved in this case the question
concerning the universal right Of thu Legis-
laturc to sell exemptions 10 last forever. 1t
was submitted that the Legislature have no
power to make such contracts. The clause
In the Constitution, under which this act is
passed. is found in the first article of the Con-
stitution. grantiug legislative power. The
Eature of this power is trust. The snver-
cignty of thu State is in the people, which is
manifested by the Constitution itself This
principle is well settled By federal and State
adjudicatious. This trust is to be executed
like any other trust
Mr.. Thirst then referred to judicial deini-
tons OF taxation. Government presupposes
the power of taxation, fog no government cod
exist without it 1t is power vital to the ex-
istence of the government, which cannot be
relinquishel. There is constitutional def
milton of the word taxation in the Goth sec
zion of the first article of the Constitution of
this State, providing that bills for raising rev.
enue shall originate in the House of Repre-
sentatives. and also the section providing that
no money shall be Withdrawn from the Treas
ury unless by appropriation by law. If the
Legislature use the funds for any ether pur-
pose than those granted by the provisions of
the Constellation the Supreme Court will
restrain them.
These are rules of construction which gov
ern Courts and the Court will construe the
Constitution like any other instrument. 1t
has been decided that no one Legislature can
control the future acts of another. The de-
cision of the Supreme Court of this State es-
tabish and confirm the proposition that taxa
tlon is incident to sovereignty. Such power
should be used with moderation; it should be
equal and universal; there should be no ex-
empiton or relinquishment. The exemption
of few imposes heavier burden on the re-
snainder. Taxation being mode of raising
revenue should be just and equal This is a
maIm established by all elementary writer's.
The Legislature have no more power to en-
barrass the right of taxation than they have
10 embarrass the right of the people TO elec.
their own representatives. Should the Leg
islature DC permitted to sell exemption of tax
alton dd dI6itunt, in times of emergency such
as an invasion, we would be utterly powerless
for means. 1t is dangerous power to invest
in any body of Legislators, no matter how vir-
tuous 1t is asserted by the respondents that
the Supreme Court of the United States have
affirmed this power. Mr.. Hirst pronounced
this mol to be go. that as yet the question was
an open one.
He then proceeded to show by synopsis
an analysis of the adjudicated cases by the
Federal Supreme Court, that his proposition
was correct, and questioned the binding force
OF these decisions upon our State Courts.
=, de then proceeded to discuss the merits Of
tho bill filed by eorporator and stockholder,
aiieglng that he disseHts from such a transao-