The Carson daily appeal. [volume] (Carson City, Nev.) 1865-1870, 1868-08-20

d
, which all the operations Of foreign trade al
commerce are conducted, to the sub.treas
ries, the land offices. the revenue Offices, ar
t the courts Of justice in the several State
and this right is in its nature independent
T the will of any State over whose soil he mu
pass in the exercise of it.
The views here advanced are neither nov
nor unsupported by authority. The questiS
of the taxing power of the states, its e
ercise has affected the functions OF the federl
government, has been repeatedly considerl
by this court, and the right OF the states
this mode to impede or embarrass the cons
tu:ional operations of that government, \
the rights which its citizens hold under
has been uniformly denied.
| he leading case Of this class is that
McCulluch vs.. Mary land, "A Wheaton, SID
he case Is one every way important, and /
familiar to the statesman and the constit
tlonal lawyer The Congress, for the purpoI
OF aiding the fiscal operations of the gover4
ment, had chartered the Bank of the Until
States, with authority to establish branch
in the different states, and to issue notes q
circulation. The legislature Of Marylal
| had levied a tax upon these circulating not.
which the bank refused TO pay, on the grou
/ that the statute was void by reason of its
tagonism to the federal Constitution.
particular provision of the Constitution W
pointed to as prohibiting the taxation BY
state. Indeed, the authority of Congress
create the bank, which was strenuUuSiy c
MED. and the discussion of which constitut
an important element in the opinion OF
court, was not based by that opinion on al
express grant of power, but was claimed
be necessary and proper to enable the e.
eminent to carry out its authority 10 raise
revenue. and to transfer and d'sburse :,
same. 1t was argued also that the tax
the circulation operated, very remotely if
all, on the only functions Of the bank
which the government was interested BJ
lhe court, by unanimous Judgment. held q
law of Mars land to be unconstitutional.
1t is not possible 10 condense the concI
sive argument of Chief JustIce Marshall
that case. and il is too familiar to justify
Reproduction here but an extract or two
which the results Of his eas0uing are stat
will serve to show its applcabilit to the CT
before US. That the power of taxing
bank bv TIE states" he saws, "may be q
errised so to DESTROY it ! too obvious 10
denied. Bat taxation is said to be an AT
lutte power which acknOw lodges no oth
limits than those prescribed by the ConsIi..
tion, and like sovereign power of any d
cription, is trusted to tie discretion of ths
who use il. But the very terms Of this ars
in the article OF tsN4rion, is subordinate
and may De controlled bv the Constitution,
the United States. Again he says. -
md then on JaSt theory a total failure Of
original right to tax the means employed
the government OF the thion for the eNec
u"n OF It's powers ne right never exist,
and the question Of lis surrender can.
ARISE. lhatthe poi
10 TAX Involves the power 10 destfoy that
power 10 destroy may dt'eat ana render u
less Inc power 70 create th't there Is a pI'
repugnance IN coni'rrlng On one gaVernmt
a power 10 control me constitutional me:
utes OF ahother' NhlSh @'her' win reSpect
those very means Is declared 10 De supre
over mat "hlch eNef,S Ihe ,.I1'''l' are pro
Si'iohs no' 10 be denied. II the states IL
TAX one instrument elnpIoyea oy the COVE
Iheht IN me execution OIL us powers "
may TAX any ana every "theT instrument.
may tax the matt they may tax the MI
-hey may tax patent righ'S; they may
me papers OF the custom mouse; they u
lax JuGiclai process; they may tax all
means employed ~ the government TO
excess which would defeat all the ends
government. This was not intended by
American people. lhey DID not deslgIt
make their government dependent On
states.
II VIII De oo>es'eu that II was not the
ent of the tax in that case, which was col
blamed of, but the right to levy any tax,
hat character. So In the case before Us,
nay be SAID that a tax OF one dollar Tor Pc
ng through the State OF Nevada, By ST
oach or by railroad, cannot sensibiy at4
NY function OF the government, or depi
/ citizen OF any valuable right. But II
tate can tax railroad passenger one dol
can tax him one thousand dollars. If