Idaho semi-weekly world. (Idaho City, Boise County, Idaho Territory) 1867-1868, 1867-06-12
IMPORTANT DECISION.
THE TAX ON CHINESE.


AT CHAMBERs-Chief Justice McBride-In the Dis
trict Court of the United states for the Second Ju-
dicial District of Idaho All Kin, and Sin Tue, plain
tiffs, vs. Jas. I. Crutcher. Sheriff. defendant.
THESE were two agreed cases. brought against the
Sheriff who lis ex-ofcio Tax Collector of Boise Coun-
fv to restrain him from selling the goods of the plain
tits for non-payment of the license tax required OF
them by the law of the Legislative Assembly, enact
The first named plaintiff is the proprietor of Chi
nese gambling house, the last common prostitute,
and both inhabitants OF Boise County and follow
their respective vocatons in Idaho City. The plain
fs urged that the license of fifty dollars per month
on each was unconstitutional and invalid
Frst-On the ground that it violated the provisions
of the law of Congress, known as the " CaVi Rights
Second-That it was in violation of the Constitu-
ton of the United States, because it interfered with
the exclusive power Of Congress to regulate COM
merce with foreign nations [See Article 8, paragraph
3, Const u. ST. and
Third-Because it was not uniform and discrimina-
ted against the Chinese.
for plaintiffs, and B. E. Foote, Esq, for the defend
ant.
The Judge held in his decision affirming the valid
iv of the law imposing the tax, that the plaintiffs
were not embraced within the provisions of the Civil
Rights Bill-that the words " any lnhabltant IN the
second section referred to the class persons desert
bed and whose rights were at1lrmed III the nrst sec
ton viz: those VINO were declared to be citizens OF
the United States The provisions OF that law We're
held to be inapphcable to the Chinese.
On the second ground, that the Act was VOID by
reason of it's interference with the power OF Congress
to regulate commerce. it held that the case did
not come within the rule laid down IN the case OF
Brown u.s. The State of Maryland, and in the :" Pas
senger cases. by the Supreme Court of the United
States: nor in the case of Lin Sing Us. Washburne,
Goth Cal Rep 1884, and was not tax on commerce or
intercourse, that it police regulation that the
Supreme Court of the United States in the cases cited
had expressly sanctioned as being within the power
of the local authorites that it essential right
of the Territorial Legislature to pass such laws for
the preservation of the public morals, and to deny
them the power would be to deprive that body OF a
most important branch of its usefulness and that IN
the exercise of it, such persons might be excluded
entirely and their business suppressed.
AS to the third point, that it was tax on Chinese
only, and therefore vOid-it was held that tax on
citizens of the United States must be uniform upon
the class taxed; but that tax aliens in addition,
was not unconstitutional for instance, citizens OF
the United States have exemption OF one thousand
dollars in computing the income tax to the United
States; aliens have such exemption, but must pay
tax on their whole income It was further held that
the Legislature not bound to tax all, because
they possessed the power to do so and that it did not
appear that any other persons than Chinese en-
gagged in the degrading pursuits of these plaintiffs.
and that the Territorial Legislature We're not bound
to make the law cover than the evil, which 1t
seemed to be the object of the law to remedy, not
to suppress On all the points raised, the Court held
the law to be good and valid, and judgment was rem
dered for the defendant with costs.