The daily clarion. [volume] (Meridian, Miss.) 1863-1866, 1865-11-26

W &c II, from so doing
~ me me case OF the United States Is. RE
tlon arose whether goods imnortad - -
u town IN Maine. during its occnno,;or, !
! IN enemy, were liable after the ro.as..
4 ilshment OF the American utboritv tbero
20 the duties imposed by the IT ( rove
nue. laws. The Supreme Court of n.
nltea states unanimously decided tina
'ie cIalm Tor duties could not be snstain-
ca anu accompanied the decision with
ne iolio"lpg emphatic language: "Bv
Cle conquest and military occupation of
odstIhe, the enemy acquired that firm
possession which enabled him tn EXERCISE
tae fullest rights of sovereignty over thai
pace. The sovereignty of the Tinted
states over the territory, was. of course
suspended, and the laws of the United
states c2ktd no longer be righfEully en-.
Gree! there, or be obligatory upon Tho
inhaoltants who remained and submitted
- me conquerors, BY the surrender, the
"naoltants passed under a Temporary al
.esiauce 10 the British government, and
oound oy such laws, and such onlv
oAoSe 10 require and impose. From |
the nature of the case, no other Lave
could be obligatory upon them. for who're
'HeFe Is no protection or allegiance or SOW.
e'eiSnty, there can be DO claim to obedi.
hce, Castlne was, therefore, during this
IioA' so lar as respected our revenue
avs 70 De deemed foreign port: and
Soo"s IN ported into 1t 10y the inhabitants
" nere SUBJECT to such duties ONLY as the
l1',oH government chose to require. Such
SoooS were In no correct sense Unmarried ,
ihto the United States. The SUBSEQUENT 6
Evacuation by the enemy, and resumn- s
lon OF authority by the United States !,
ara not ana could not, change the char :
,clef or the previous transactions. The
'Gct r respecting the jus post hinaini are 7
y hoIly lnappilcable 10 the case. |;
ne authorities cited at the bar would if :,
nere were any doubt, be decisive of the 81
uesllon. But we think it too clear to re- n
u,re any AID from authority"
t5uch Is the language OF the highest
Ioubai OF the country. By the well do.
'le1 ana received principles of modern
' III Law civil war recognized by the
4lIgerents themselves, and esneciaIiv bu
e government against which it may he
aged, Is placed upon the same footiro &c
reign wars; and both parties are GabIe
all the responsibilities and Limitations
- py pubic law on belligerent rights
VOW the late war was a civil Uarpot
hpiy civil war, but it was terrltorialIv ,
ectional war; treated as such nv the
litTo states, and recognized as such bv
me great powers of Europe. The
nclple then laid down by the Sunreme
urt OF the United States in the case
've referred to, is applicable to the '
9ect under discussion For if il noto0 ~
US that not only the revenue laws bnt o,l
other laws. of the United States and 49, 49,
OF lheir civil jurisdiction in the State rel;
" sSlPpl' We're completely suspended the
u me GATE OF the Act of Congress inn and
i,'S 'ne ulrect tax, until the final sur tho
I'el VI the confederate armies, excert the
ne 'e" points ID the actual military of I
pahcy OF thelr troops. The rule of V
nc law ABOVE quoted, was long since the
inc ,ho "s toi me purpose of pro lutte
4 Inc relgns of two governments at t;uoe
same time; the one de tacto, exaotino Ro,,
IS ana obedience; the other COMING in ~
WARDS, and imposing its taxes, aud Stat.
SI S"'y' IoF the same pc there
ana, IN this respect, it matters not
~ OF the two governments was the a.
DluI one; or what the merits of the n
IoFefsy might have been; or with -
N hnal success rested The protec. -
OF the people is what the public law 'S0. T.
at, and not the decision of govern.
tai disputes
en- did the public law give to the West
'SSluI party, the right by exaction or
y TO receive from the intruding gov.
eht indemnity for what it NAV have
y the temporary occupation of the
DRY; stlil even the tact of the total DRY
'lI%,ioh OF the latter power by the
Vi the war, could not revive any claim I
re government de jtue, to receive
'Hes ana lmposts from the people
"a llfo hi
proper time.
3ut even if the tax itseIf oor h.
! ! as legal the imposition of penal
fifty per cent upon certain Of the
j., was not equitable or lust, II viola.
e essential principle of upiform;tv
,atlon. Had Maine or Msssachn.
ot PAID their quota, or their tax
efs not have collected it, still ONLY We n.
oota would have been demanded.
moderate rate of interest 1t was
iected In Mississippi in the time
hef tax-colie ctors could not have Ar
: ana YET nifty per cent as a penal
eHahded The machinery of law Come q
ave prevented its collection in TIA
; OUT no penalty is imposed The Horace
i"cnlnery prevented its collection A.. c,.-,
lsslppl; and to enforce penalty in
e. destroys that uniformity which '"ef iriel
taxation allowable, and representa-. Jackson
vantageous,
nv amount due the United State -
ct TO deduction for any liouidated III
ermlned calm of the State. Mis-.
may have no claim OF this precise
er, but has she not unliopidated In
which ought to be ackpowledoed9
? Is not here made TO towns seck.
burnt, farms destroyed and fields J
ted; but to the actual county and
oRerty destroyed by U. S. antbor-
ft houses, penitentiary. nnhl;c
IS asylums for the blind and for
and dumb, burnt and in ruins.
University injured public Libraries
In respect 10 the pronertv of
e thus destroyed, Mississinn; has 'a'
able claim for offset to any diract Of ready m
7sed on Der. This claim and of material.
is amount, must depend on the He ha. al
: and justice of Congress.
lie mode of assessment of the tax
It. The value of the lands and consisting
nents, at period prior to ian Shirt
made the standard. Then NE
Industrious population of laborers
with the soil. cared for bv tbe;r Has also q
and IN their turn lending wealth Mems Bo
ate and her lands; but now tnrn-
from that labor. Two hundred
IF dollars of property have been Aady's Al
taken from the State. VAST