The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1868-04-09
APPEND DIX.


In this case, the effect that capital tax and
tax on land the principal II not the only, direct
taxes within the meaning OF the constitution tina,
the general acquescence in the usapporoned In
come tax Is In great degree attributable The case
was as fOlows:-Hylton Kept hundred and
twenty-five chariots; they taxed by the Uniteds
States and the Supreme Court held that the was
ndirect and did not require to De laid according "
the rule Of apporOament. The decision OF the partic
ular case before the court probably correct lta
impossible that man could nave kept so many
rages for himself and his family only ride in; and
although he is stated in the report Of the case to-
have Kept them for his use, is presumed THAI
the use referred the conveyance OF passengers
for hire-n other words, that the one hundred and
twenty-five chariOts pertalned to u line Of stage
coaches. II this the fact the tax was indirect.
for the taxpayer could charge 1t all 10 his paS
sengers by making slight addition to their fare
But although the decision Of the before the
court appears for the reason stated To have been
correct, positions were taken, III the opinions OF the
Judges delivered Oh the occasion, which are whsaAx
untenable.
1t is assumed, though Judge Chase Is careful "a
disclam giving judicial opinion on that point
that the direct taxes contemplated by the constita
ton are only two, to wt-a capitation or poll tag
simply, without regard to property, profession, Or
any other circumstance and a TAX on land.'
Judge Patterson first struck the constitution.
squarey in the face by declaring that ''the rule Of
appOrtiOnment is radically wrong; 1t cali
not be supported by any solid reasoning" lie then
went ON to comment on the observation Of counsel
shat Congress may select in the different States az
Jerent articles objects from Ohtch to raise the o>
portoned sum-" and he said 'the idea is n0uet-
What shall land be taxed In State, slaves in
other, carriages in q third and horses In a fourth
shall several ofthese be thrown together In order 70
levy and~nake the quotaed sum- The scheme tsJan-
c[fuLr
Judge lredell said:-"such an arbitrary method Of
taring different States dlGere"tty is a suggestion al
Point blank against these assertions oppose the
statements OF the men who made the constitution
and who fully explained its meaning. In the debate
the provision OF the constitution relating to direct
taxation In the federal convention, Oliver Ellsworth
sad:-"1le sum allotted to a State may be levied
without difficulty, according to the plan used by the
State in raising its own supplies" ". Elliots De-
OF the federal convention, but he was one OF the
Committee Of Detail appointed by the convention "
Congress under the confederation, and par
ticipated In the important debates III that body on
the subject OF taxes In the above lucid explanation
Of the intention OF this clause the constitution, hs
was, IN fact, only giving All authoritative nterpretA-
ticn OF tile true meaning Of his own well consiered
inguage-hiS own ana that oil the other learned men
on the Committee OF Detail with him. On the morn
ing OF the very day upon which this case was ne.
cided, Mr.. Ellsworth was sworn In Chief Justice u
The Supreme Court OF the United states. Had 0e
participated in the proceedings he might have con-
Cured In the decision, but II would have been iu1-
possible for him TO acquiesce In the dfctu Of the
Judges, for they were In direct contradiction to the
proceedings Of the federal convention, and to HIN
0licaf exposition vi the meaning Of this pr0vt
sion OF the constitutions but he excused himself from
taking any part, the ground that he had not heard
the arguments In the CASE
What were the plans used by the different States
at that time in rasiug their own supplies according
TO which Mr. Ellsworth said direct taxes under tns
constitution could be inpOscdf They were very
dissimilar i'll different States. In New York, lthOd6
Island and Maryland they imposed the
OF property, real and PERSONAL with certain excep
tions In some States all the stock OF farms was
tt .al 4
others still part OF Tie stock axed, horses
Virginia; and 1 n some eer states horses and
IT, Secretary d pS me treasury s' on "S direct
which ratified the constitution Governor Randolph
said Of the direct tax b. tc general government III
in i' each particular State. We're the tax laid
ON one uniform article through the Union its opera,
the peope.n (III. Eoss Debaes, VI, III Governor
Randolph was on the committee with Mr. Ellsworth
In the edera convention appointed to DRAFT the c0n
stiiution. so have two menlbcrs Of that commit
tee--the committee who drew up the constitution
making the same explanation Of the clause about
direct taxes, aud tiGt exp anailOn at Variance Win
the Interpretation OF Tie Judges IN the lily ltOn
The carriage case was decided at very early day
in the history Of tie Supreme Court and before thar
court had acquired the high position IN the estimation
OF the legal profession and Of tue public which has
since attained. one Of the Judges IN delivering his
OpinIon speaks OF IL himself ''iiscOurse' tley
al evnce great wait u knowledge oil the subject
which they discuss The crude speeches made nom
the bench in this case acquired degree of coz
sideraton which they do not ntrinsically merit
They SHINE in the borrowed light shed back upon
them by the great intellect which for many years
illuminated the decisions OF that trbuna-tne
illustrious MarshalI--with whose grandeur lame
naturally associate all ideas the supreme Court
Fortunately, however, we have the opinion OF joan
Marshall ON this provision OF the Constitution IL
was expressed very fully IN the Virginia Conven-
ton called 10 rafy the constitution and 1t accvrds
with that of Mr. Ellsworth and that OF Governor KAN
dolph, and is entirely ut variance with the views
which have criticised Of the Judges in the Hylton
In the debate on the provision relating to direct
taxes James Monroe had asked:-" " hat are the on-
ec a OIL dIecs '.xauo wiz .e e nar, ~
the community would escape What Is tne
extent OF the power OF laying aud collecting direct
resources or ne fndlodvai states ~ q Llliot's De-
bates, 2is, 2lo., Judge Marshall said IN answer
"Where Is The 16Srd ~ hLUi,lg thirteen reueueSt
Wnthey clash soi1s Or t,yu7e each otise,p ynot vLs
cannot Compress MIKE thirteen disnct laos, aud i'm
pose The tGLcs On ne general Objects ~ tarati0n IN
each stat as .t al PERSONS z, ne society shsiS
pay equ,ai,g as m,y oeghp" gbid 2tel $1,000,
In addition tothe opinions thus clearly Expressed
by Ellsworth and iaf5lali, VINO held succcssiveiy
the Office OF Chief Justice OF the Supreme Court o.
the United States, VIII cite another nano whicA
must be regarded sccoud 60 authority
for the true Interpretation Of the constitution ana
that name Is James Madison. or HIM Danei Weo-
stcr said in speech delivered In this c'ty III lSSl:-
II had the If understanding written IN
strmen Mr. Madison has .ae means Of ~
4 be tel Teen sl,ylward, for s se,ss .
had experience the affairs The s'as'ia,o@ s,r"s,s
perhaps TO more mo- main Than more Ssy ober
whole public life Incorporated, as " weier
into the Original concepiiDn anu project
Of nitenpting it's actual ianlns in sspialans
ana ang by speaking and wriils "a assisuna
At the rst under H. anu Ia
long of Us executive powers ~ Ties. warn us
wa he has constitution, and with the power
of bibnx spirit and inhaing breath frun
lis rr pusasion Again, therefore, ASK, he
mi .i na WI tho constitution b. ani
can! (WorNs Of Daniel Webster, j., 2d', 2tt)
Mr. Madison followed JOAN Marsa.lli la the DEBATE,
and he said:-
II has been said ,a. depa.ed from a State ana
others In proportion from O,her States wal be able 10
rijaa diea NE
H. confess DO not the force OF this observe
ton. They will be perfectly well informed vi sho
people OF different states, th
mode OF taxation would be tusS
from tue states. tasy