The evening Argus. [volume] (Rock Island, Ill.) 1861-1871, 1865-08-23


ice. is at war with the spirit of the govern.
ment. The right Of the states TO tax govern
ment obligations was considered by President
jackson in his contest with the United States
hank, and his conclusion, though opposite to
tho decision made by the supreme court in
1916 IN the case of McCulloch vs. Mary land,
will not be without Authority, either from
his personal character or the ability which
marked his discussions of grave consultation
al questions. We do not claim for him en-
inent capacity as jurist. but do assert that
his quickness and accuracy OF perception al
most invariably led him TO POSITIONS which
were not only sustained by the people at the
time but have been confirmed by after con-
siderat,on aud the Judgment of our most en-
hght- ned Statesmen. He said:
ssUpon the formation of the constitution the
| states guarded their taxing power with peculiar
jealousy. They surrendered 1t only a. II regards
imports and exports. In relation to every other
subj. ct within their Jurisdiction, whether person,
property, business or professions, it secured
in ample manner as it was before possessed
All persons, though United States officers, are
liable to q poll tax by the states within which
they reside. The lands OF the United States are
liable to the usual land tax, except in the new
states, from whom agreements that they will not
| tax unsold lands, are eIacted when they are ad-
| mitted into the Union; horses, wagons, any
beasts or vehic les tools property belonging TO
private citizens, though employe in the service
OF the United States, subject to state taxation.
Every private business, whether carr.e ed on by an
officer OF the general government or not, even II
IT be mixed with public concern or not even II 1t
be carried on by the United States itself, sepa-
rately partnership, falls within the scope of
the taxing power of the state. Nothing comes
more fully within II than banks, and the business
of banking, by whomsoever instituted and carried
on. Over this whole subject matter, it 10 just as
absolute, unlimited and uncomfortable, as II the
constitution had never been adopted, because in
the formation OF that instrument, 1t was reserved
without Qualification
We 90 not of course reproduce this state
| ment of the rights of the states over the
question at issue as authority which will
Justify them, In defiance OF the decision of
she supreme court, in subjecting government
bonds TO taxation. We understand the dem,
ooratic doctrine to be that .'in all cases capa-
bic of assuming the character of suit in law
| or equity, the supreme court of the United
States is the final interpreter of the constitu-
tiOn." We know that this doctrine has been
perslstently opposed by the republican party,
and by no member of that party more earn
estly than by the present chief justice of the
United States. Mr.. Lincoln. in his iaaugu-
raj message, stated the position of his party
as TO the effect of decisions by that court up
on other departments of the government. We
append hI~ statement:
81 do not forget the position assumed by some
that constitutional questions are TO be decided Dy
the supreme court: nor do deny that such de-
clsons must be binding in any case upon the par
ties to suit to the object of that suit, while
they are also entitled to very high respect and
nsideralion IN all parallel cases by all other de-
partments of the government. And while it is
OBVIOUSLY possible that such decisions may be
roneous IN any given still the evil effect fol-
lowing IL being limited TO that particular case, with
the nat ne nvrrrupd and
become precedent for other cases, can better
be borne than could the evils of different prac-
tlce. At the same time the candid citizen must
confess that if the policy of the government upon
vial questions affecting the whole people is to
be irrevocably fixed by decisions of the supreme
court the instant they made in ordinary liti-
cations between parties in personal actions, the
people will have ceased to be their, own rulers
having TO that extent practically resigned their
government into the hands of that eminent tri-
tunal"
We apprehend that it will hardly be con
trOverted that mauy instances occurred du-
| ring Mr.. LIncoln's administration in which
he carried this doctrine into practice. The
democratic party will not abandon its posi-
ton CONCERNING the scope and effect of deci-
sIons made by the court, whatever vital
questions affecting the whole people" may
present Inducements for change. The re-
puDlIcans must not however now appear as
champions of an authority which for years it
was the prime object of their party to over.
throw. There lis an impudence in this in
consistency which will not commend itself
Co any bur demagogues.
There is a way of getting at this question
without coming into collision with the su-
preme court the su6ject may be again pre-
scented TO it. and If it declines to reverse the
decision made, an appeal to the people will
speedily move congress to rescind the present
partial aud an ust Discrimination in favor of
the few against the many. Chief Justice
Chase, having as secretary of the treasury
favored the exemption, would be excluded by
both propriety and precedent from passing
upon the question as judge. Two republican
legislatures have already takeL action
against the exemption, which is significant of
the interest felt upon the subject, and of a
determination by the people, irrespective of
party, to compel the holders of our govern
ment securities to pay their just proportion
of the taxes. This determination will widen
and harden as the injustice of the exemption
becomes more apparent and the burdens of
taxation are more severely felt. 1t is a ball
increasing in volume and solidity as it rolls,
and those who do not wish tn be crushed by
1t must stand from before il Chicago
Times.