, 1863-04-08

j heiow, we present the argument Of NJ,
storrs for the C!..rk il, The Excise stamn >, :
heiore the Circuit Court. The great ia1ercs
attaching to this suit will gain f;,r it 4 genera
FtaninG. The Court has reserved decision
h% Iisht q this Court TO pass upon the constitu
t;mn & .. snhgitst. If l:ol dcnie,1. AT the
!uue, uroh all questions invo1riu. the construc
non ot the Constitution Of the C.litcd Gtsts, th
uccls'ons OF tic Supreme Court Of the Unite;
Courts "'0@ |A- ss1''
1t !s insisted, In support Of thfs motion. tha
t tSrfc 10 no express power rested In Congress b.
power not being expressly conferred, canuot ey;s
~ impliSation, and tnat therefore. it does noi
exstat all To this It is answcrel that no such e1
lover 10 Icy and coilect tazrs Gi.t;ra imna.1 n
excisestopay the dehta and provide for III cot ~
dsirnse aud general welfare OF lie United S,st.s
stvAs;. !irt. !. Ssc; 6, Sa5. u The pow"r thns
vested In Congress is general and Unlimited IN t.
cnnlaeter' ahd empowers Congress to leyy and
collect. az faTe*. duties, imposts and c1cis1:s
derts Or r. to mgy n1r ufe ne fnsery IL order pay the
! Esntial welfare Of the United Statts It has The
% aignt 70 teteEminc what shall be taxe , and the
apGunt an our Of the tsxes An csri'.fiont imposed
f1ec oithe Statc are called taxes.' {Stoyy0a Co.'S,
SEC 95o( The cum which the Government yraures
Ton y, GaseS @ e t th IT, eon.Ei5-
olths State. the right to impose which l. embraced
within tue general power to lay aud collect taxi
| express power, but the plaiutT mutt chow that
tie Constitution submitted and restricted. a. to
tScept frstm the operation the right to Ia judicial
| Nrjte- There il no express power given to tax
lcasts, contracts. prontsory not.s. Or conycyanccs
OF pr perry, but 1t IL not contcnded that 70 fif -
.uth Instruments concerned the act is unton-ti-
tutoral. II an express power were necessary IN
il eesentia m neither It is also insisted taat tic
net fs interference with the exercise Of tile judi
cial powers Of the State Courts, and with the State
provide fof the adtnnst tratiun Of Justice Within its
limits. and that tax might rs well be leviel upon
1nencement OF suit j. not the exercise or Stat.
soye,e;gnty It Il merely the assertion OF an in1i
rldual right Cases in which ne STATE il party,
act. The method BY which, property nav be tr,ns.
feFred and ar'iuired; the right to hold and levy OF
IL, are & II E;ea. measure regulated BY Stat: stat-
ntgs; ihg f'Shfs thus conferred upon the inliril.
nhl arc ns high III degree, aud as important in
their character, as the right Of the in,li-
ylauat 70 commence law suit. It Ia not
aealea @ IN, ino1 @ the government has the power
nhoer tho Constitution, to Impose upon liz.
person wh:' exercises thu right Of Transferring h:s
property contribution fer the benefit Of tic S,atc
tor to doing, II ncitllcr c.ee can the sovereign
Lowers Of the State b. sail to be iute7(ered viii,
but It Is in both eases tax upon tl.e i1fliyilr,i
But the tax imposed by this act is upon ii. r;v1a
IaEsT & e. pareAmstf.I,on rhIeh lie process is,sci.
10 uiN IL srhaf he Llsase;. Tie tx i1nnos.a 4
upon thss particular property. which is his, as
true that law laying lax for the nae Of tie ins
ted Stat.e would b. supreme in its nstlrc nnd
1eeay nneo,tFoable it is equally true that
part Of tcir original and uas.t.reu;s5s ae a:a.S
Az: x:e:eightr. tSfmy o.. 11a*'itation, Sec 9:01
ae cae poMcf q m t1ng thg nacil i pract
caee ron.mercd in this court is rct,EircG tn nar y,
advance the Clerks and Judges fees, and TIC Sam
70 tp pald; Is nothing more nor less than tax upon
~ y H. tno1dnal ior TIC Payment Of public officer
justice, il bccaaee ii ie proper subject IF t,T
n aslol', d ths NJ 1ght is ne;t!er superior nor int
current with it. ts,O,y on Ns fa,.sifntio". Src'
9ilo Nor is the argument that if the Government
mas tn. right to impose tax Of 50 CENTS it ulisht
as fs,cr ~e ~ ba III GG1 o. S to be rgaFled o. ay
NIlts Issued at thu suit OF individuals are
nt,yf;G IS; -, *stjtcI< r iaraion. That. once
oMs 1ne rt t2 a. 5s Of
nioccss issucA without the stamp cannot be ~,
gardea as ahordirs rrason why The avt itself |
gtsts has the power 10 !ay the tax It hss al-o H..
power to collect it. and 10 atlx penalties far ita
non-p9fnieAt, LOT and Tue avoiding Of the process is |
Irfrr1s1 10 by counsel, holding :: tax laid br fta
state upon banks chartered by til: t;en.ral 03ycru
nsent or upon ta:a'ics Of the Officers Of rae Gsncral
GoreTl nrlt unconstitutional, ca,roi be consider.
I'd as applicable 10 this case Il Jnrs rot E,tnr
that - ce.aase sa,c could not laJ tax npnn banks
Government could hot impose tax upou bYuEs
charte'ell l,y the State. ''The rcopIe of III
the st,tes have crested the General Government.
po8vr % eaftsa rs rpen peope % S IF sSnyts! r.,
States IL i thc States themEivcs are r,n-s,n,d u;
unn9asss go, aud " Their R"presenaivca exercise
tions ef Tie States. I'll y tax tllvir constitnrnta
ard these taxes aust Be uniform. lit Wien :,
Sta:e taxss re op.rations Of the Goyr,ne,It OF
1nt hy '.rir own constituents. hui by p:oe ,.rcr
whom tlcy tlaim no control. It AIT. Mpon tho
measures n Of . Government created by others ;,s
mon .Sith themselves The difference il that wn;.
always cxttr an1 alwayr must exist between t,,r
acton 81 IN. Whole or part, and the action Of
p:it on INC whole: between the ,aws OF !, Goyern
filcIt cct1arrd n he supreme. aud ,hosc ofn Gnr
tF1;e11 = rn Mf,ei "i IN opposition to those lava,
M j. n"n' y it fs< Is ren,i;a am a1haI tea; a. Il nsa'
nosfd hy tAr MT on wrifs is not ua;fnrty ami ia |
,htttiort: n1Gonsttnt:ona1 and it is rl.i,cd that
,ae .aS 'hs l9 's nnlfor. because it excerpts
its Operation. TIE uniformity rcouirrl hr ~,
& Con,itut:cn n is rot that all arti,ls. OF psop.rtv
<', f'nm e. H. 'Gxsa alks: nor that the contribution
nFo' Judi. id'a's elal br imposed ,Ion ali In,I;.
ssdnas toi'.rt s. wonld clr*rly have the richt to
s .as N np1n @ p,t'rnar kid Of property ,:,!
i'uE laiti. i might tax q particular Iranr,, nf
to !!e exclusion OF all oiigr kitd3 nj usi
Acse aHd 70 long AZ fhc tax TINS iu1rose tra III.
s;i'nc 1aIo1EitIr the Union. 1t would be unif,sm
That the Jurisdiction o; justices co,rjs m;r;t h.
fStchGe9 ~ the statutes Of II particular Ststs 10
II 20 embrace cases wh"se the sum in controversy
onld amount to *5D0 or 81, o.. whilc by The
y tEtcs OF another State their iurisdicffon ~
tn"eH only to those casGs where fbe
ne an omit inyo, ell. did rot c5cecl s51 or s1si@
would not thereby lender the Tux i,1iiprn M m
'rncefs GEon svlirh By the art tax was ;nln,e,sl
,'it world simply inakr tis CONSUMPTION or r,-r uf
" Wit thug axrd less III the one State than In the
3shcE ~: original wits Issued by courts nf M r1s
,nEd world he taxed ti.e samc TT each Stat,. NM,
Re contribution lcssrd or imposed t,noa ever; in-
iixIG'ial. wEo used srch writ would b. tic s1rne
nj "1:sto'1n t.ron: loHt tho United States,
SO. toa g tax laid upon written lras:a, 4 State
n:s't nact Law tha tl uywtit:en lease OF tl;ula
'fEn Tor the Period Of twenty reara wou1a bn |
alti Ihc Hre Of written lenses in that stHe
would thereby he grratly lrsseuctl, hut ,vicncycr
7 cd thc tax wes1 be a. in every other State ami.
lcrctic. uniform. The CONSTRUCTION, insisted
pon hy tic plaintiff would give M uniformity of
oEtumpt:cn IN cac1s State OF the thing taxed.
'h's we.,.a &c n'afcs:1y absurd anil impossible.
Ill that the Cons stitntion requires is that whe.e =
'1 IL lnd upon tile 1lee of particular ,rticie the
n'ornt Ct Ill the tax 70 be lIl shall be the SAM,
one State ns In another. 'that il shall hc uuturm
ltt'rEaout Tie United Sta;rs'' This rrntirn |
'cht r. answered by tile art in u:,cetjou. and IN
very view it 1aust be regarded rs constitutional