New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1867-01-16


SUPREME COURT-GEsERAL TERw-JAS. i5.--Bof0re
Justices LEONARD, CLERKE and NGRAfAA
INTERESTING CASE TO sHIPowNERs--TAXEs OK SHIP
OWNERS IN THE CITY OF SEw-YoBK-cLAIM foR
EXEMPTION FOR SHIFTING.
Tie People rel The United States sad Br Nal Steamship Co g
The Commissioners Of faIeA
This is ceriorari to review the assessment of the
rclatOrs for taxes for the year 1860.
The REALTORS are corporation Incorporated under the
laws OF NcwYork and engaged in the business OF Tans
porting freight and passengers ana carrying the las
from the port OF NewYok To Rio de Janeiro In the En-
pirc OF Brazil =,
The entire capital Of the relatora Is Invested in the
steamships &c. necessary for the prosecution Of that
business Their office is located at No II Broadway IN
The amount Of their capital Is $4,000 The Commits;
stones OF aS.s ana he in the the sun Of
900 the value OF their capital stock liable 70 A
ton personal estate ana ro this decision the REALTORS
appealed They argue that under the decision OF the SUI
pidme Court the United States in the bank tax casos
that capital consists wholly OF its ships that the ships
are exempt from state taxation, l Because they are
cmpoyed In foreign commerce. ana the power OF regh
atng is exclusively vested In Congress ana
tax the instruments Of commerce y regulation Oh
commerce. and the power 10 tax involves the power TO
destroy and would be- direct nullfcaton II applied
solely to vessels owned at home OF the m h
the vessels being employed by the Government IN carry
ing the malls the States cannot tax tem they being he
means employed by Government to carry out
q constitutional provision. 81. That the prohBlli0n 10
the States Of unnage duty Is prohibition OF al duties on
them which would produce the effect and 9Th That
the provisions OF Subs. 9, g. q Art l. OF the tOnslulou
show that It intended that the ports OF one state
slips belonging TO New-YOrk have the right TO DO put
United sates But they are subjected no enormous
taxes imposed upon the inhabitants of this city u Is ev
dent that they cannot compete ON equal terms Win
foreign vessels those owned out OF the port OF new
York and not subject TO like amount OF tpHaton ~
the determinations made by Congress IN the Ws spccE
ing tuRnagc. for the purpose OF fay0rng domestic VS.
sells vessels manned by American crews are rendered
entirely futile and, by means OF state taxaon
burdens cast upon domcstic vessels than upon ords
vessels, which exempted from state taxation ms
is even greater mischief than would bo To allow te
States 10 Impose tuDnage duties on all vessels dOeSuc
and foreign. .,.,,.,,o
alton a inherent in the State only limited by the consul
tuition That such tax as that In question is not III con
fic with IT, provisions and Is not repugnan 10 ls SUI
premacy The statute under which the assessment IL
laid does not assume or pretend TO regulate @
with foreign nations but provides for the exercise Oh an
entirely distinct pOwertaXation, power concurrent III
the state and National Government The right Di ihe
state 10 tax ships engaged In foreign commerce ana III
carving the mails, has been affirmed by the supreme
Court OF the United States The doctrine c9nehded i
by the REALTORS include domestic MS well as Foreign
commerce. III then the REALTORS claim Is wand, theie
not shipOwner, railroad corporation OF express con
pany In the State that Is not exempt from taxation anu
every person and corporation engaged In conveying tne
mails is, upon tls same principis sveD hints
IN favor OF the position assumed by the REALTORS u th
OF Brown ag State Of Maryland, IA wheaton, iIs Dui
lax has been imposed upon the REALTORS because OF the
being engaged In foreign commerce the 9ny aI ,a, "a
made s That property Me IN IN SOM sa nav it, duo
proportion support OF tho Government ascertalhea Wy
the operation Of law which makes no disef M
between the property OF the REALTORS and that OF inc
inhabitants OF the state The power Of tho Federal ov
eminent to regulate commerce. Is not eseye o,m Si
man ag Philadelphia, Wallace, 7i5 In the case ias
cited the following propositions are affirmed M All
cases but three. When the power lodged exonsVsy
In the Federal Constitution when II is given y t .no
the nature and subjects OF the power must necessary
| be exercised by tho Federal Government exclusively go
Tho only question In that tho power 10 feRu
late commerce IT, them the tax vssessed upon the 10
'at0n smoaated toa regulation Of eOmnsrus. So'''