The daily union. [volume] (Washington [D.C.]) 1845-1857, 1857-02-27
-. For ms uAIon.
REPAYMENT CLAIMS.

m REPAYMENT CLAIMS.
Various articles have lately appeared in leading papers,
published in New York and Boston in favor of the opinions
Of majority of the Court of Claims favorable TO the i'm
porers OF brandies and other liquors between ls46 and
1861 in whose behalf II is claimed that certain duties
levied those commodities in those years. and paid into
the public treasury, shall be refunded
These articles strongly concert that they indi
cate either very public opinion on this subject or
wellorganized combination to create it. The state
of fact plausbly presented that have been
led to examine the questions involved and beg leave TO
submit the result
From the printed opinions of the Court Of Claims in
these il appears that the duties levied and
paid into the treasury and the main point in discus
sion is, whether they placed there wrongfuy or
rightfully
One Of the judges of the Court of Claims (BlaekSord)
conclusivey demonstrates in his opinions that under
the law laid down by the Supreme Court of the United
States in precisely similar the duties in question
not wrongfuly paid into the treasury. The claimants
therefore, have legal right to have them refunded
is impossible TO gather from the opinions adopted by
the other judges that they dissent from the legal
illusions of their colleague They appear ignore these
decisions Of the Supreme Court this identical question:
and consider their court not bound by any law de-
termned by the highest judicial tribunal under
stuon Assuming that the Court of Claims possesses
jurisdiction paramount to the Supreme Court in all
where the public treasury is involved they appear to be-
leve their authority the conscience of the United
States be absolute II tax has been levied which
they deem unrghteous though imposed by express law
and sanctioned by the Supreme Court they to
slider that they have unbounded authority to determine at
their discretion that the money shall be refunded
the grounds assumed by the opinions of the majority of
the Court OF Claims in these correct they possess
jurisdiction known to the Jurisprudence of no other
civilized nation They be regarded court of fiscal
equity with plenary authority to decide all questions be-
the public treasury and individuals without refer
ence TO any law precedent
In his description of the Jurisdiction Of the Court of the
Star Chamber Lord Bacon explains it to be court of
criminal equity with ample power to impose any penal
ties upon offenders its discretion which the courts Of
law being restricted by known laws and rules could not
do Such arbitrary discretion life and property was
with the temper taste of the English
ton But fiscal equity undertaken to be administered
for first time in the history of the world is not de-
signed to ruin individuals who oppose the government
was criminal equity 1t has gracious and popular
vocation Its effect is to depete the public treasury for the
benefit of individuals grounds unknown to the estab
shed laws and by the aid Of newspaper articles and other
suitable appliances in proper quarters to influence public
opinion may to be regarded as hghly beneficial
addition to our existing systems of legislation
But this kind of equity cannot be incorporated into
our judicial system under the constitution which is found
ed on law and precedent and of which the Supreme Court
is the final expostoy Its doctrines override and dsavow
all the restraints imposed by law precedent the solemn
judgments of our highest judicial tribunal They are
checked by statutes of imition any other resrc
ton arbitrary discretion.
Upon the general rules Of judicial equity as distin-
gushed from this novel fiscal equity it is clear that when
ever party claiming the repayment of money appears to
have been Unidentified by another person, the equitable
claim belongs to the latter alone. ..
Now under the system of indirect TAXATION which main
tains our national establishments the importing merchants
the agents for collecting duties from the consumers OF
imported commodities in advance Whatever opinions
be entertained as the effect of taxation the price Of
particular articles, presume that will gainsay
that the duty on imported sprtuous liquors is charged
upon the consumers and actually ppid by them. In fs
ca point OF view the importer is regarded the conduit
through which the duty passes into the treasury When
II had been finally settled by the Supreme Court that du
ties voluntarily paid, without protest objection, were
not Illegally exaced those importers who had not protest
ed submitted the decision of tho highest judicial tribu
nal known system and added the duty exacted to
the price of their commodities in the usual OF bust
ness Unless in very few exceptional cases. the import
ers who have paid the duty in question have thus been
fully unidentified What equitable claim have these i'm
to be again repaid from tee treasury the amounts
which they have already realized from consumers Is it
mOn6rOuS TO contend tnat tdXgatnerel VINO
acted the tax from the parties whom the law In effect
imposed should recover it back not for their benefit but
his own
1t may be presumed that in most tho importers
have entertained the slightest hope or belief that hu-
man ingenuity could sustain such claims after the udg
of the Supreme Court until the Court of Claims was
created Then chance for experiment opened En-
terprsing Individuals doubt jealous in hunting
up claims which had been not only dormant but aban-
doned for years willing take the hazard of eventual
terms mutually satisfactory Thousands of these
claims have been dsinte,ed The favorable opinions OF the
majority of the court have brought them upon its dockets
by hundreds with systematic eulogies in several quarters
| of these opinions.
shoald be glad TO satisfactory exposition OF
the doctrines of this system of fiscal equity than
have been able fnd either in these opinions in the
calculations and euloges contained in the newspapers
What mainly desire to understand the grounds prin-
cpes which importer Of spirits who has lost moth
ing by the exacon of duty thereon having imposed the
whole burden on the consumers many years ago is
held be entitled to be paid again Perhaps of
the authors of the articles referred to explain this
THEMIS.
Correspondence the Philadelphia LedgerI
DEPARTURE OF THE PRESIDENT ELECT FOR
WASHINGTON.
LANCASTER Feb "a 1857.
Messrs. EpIroRs On Monday next, March I'd, the Hon.