, 1869-12-16
SUPREME COURT OF TIE USr
TED STATES,
Ce1statatiohnftry of sa.s Cotton Ia.

ConstatatIannfiry Of sas Cotton Tar
-ef 1860.
:. e. 81, e Wgasaa q Rststnatuu, ptxtnsa IN es.as,
lor Inc Ds.nc1 al Wess TcaaessseTnn@ nts;"es, G
u rtnr waa the uNner OF 1so bales Of cestoa a
Ehca tae ~ q three seass Pc: poani, Imposed
iaad He rcfused 10 pay the t4x, but 1na,Iy dtd ~
uhd&f Protest, ia accordance Win tnp ds;r;tca ~
aasa e. sassa Under the cua,oma revenue iaTt, IL
brought 70 recover tick the AN paid, ia pis,s,,a
atona = q tas seastsa.ton rnien prohibit lie Ia.
proportion to the cenans And the iaYt1,r hi di,,s
ou aftictex eIpasted from aay State. The ,1sss
meht oe!oN as u fxvor Of the RoresEneL1, .Si
Nds a. tHuf wa fakEn 10 lt1s Couff, where !, "a
pon ~ neAtd, The The p'alnttF 10 error natala'as tta:
u ll Ge .. sssaol.oed -, - destred 1fnm tbs coo
nca fax sfe direct TaKe5 On specific n1t1c;cs os
consumption or nxpsnse aro l3direct, ana ,hat sn
ad adEotrtk tAI on pezSonal psopetty. without ~
!eteses % e 10 Soaza%ntoa, ss of tae sane ch.,aetes
Iatea constulhot snTe 4fT1red IT after An e!abo-
!ate ss1un ol Tho supjecf or TAXATION, aat
:anoW that the tax In qnea,lop, iers5. astt Il ~
@s,t ~ Gs eoa5nmpsnn y, IN its psture. di1ect as
neak u the oher bfsnch of ,as afxr1e1e =
1a43sQ t1at eotlon Il ia xEtttip pfpttrred fnr -
:sa. Is ~ ma Cotton It. s;as,.s:ss ~ qpofed t,
nxe.siI1as Of tho cotton Talsed ID -tue fin,ts1
States wa exported; and n the yeas1 IstS IssS
taeahs es s xe.s sHd,, IT. 2
1SrSso t1uotk, OF the v1lue or xaQa Eu; otu rsrss
exported OF go portion not exported from tne
limited sttisa Il u aaetxted u kppNp RAJ fna:
h1s N II lt1,anlfcsnt fraction = eoufuasd Ia ~ -
s.1tet Mnsro TIE eotton u produced he T1prt hulk
O. u netnx exported ~ oshtf States II he Un1pn.
that cotton ahs1 not perxpas3ed Etrn4as na1srs
-, ~, sad tn*s toe constitution txa % 0e!eated
fk1 IN -
SnanEed INTO ooutemps for I'd fnpoterc1.
Ihe sane FuIea Of interpretation n3asI be
aseeasd AZ ~, 70 ~ seausstson lnpssed npoa
tor.nly been . tho 'fs fssncsen ipposed o. ~, sae
SsAtes. Wnt!S tns toznres!s ptoh:httsa fIom lsy.
r. ptohtnlsed NON laytns NJ 1mposss b. da:5 81
Imports q eIpo1ts. 11p ~, iu this case, nss no
precedent N the pa1t aston oi taa xpTe11ucp:.
hon. Il II Can ha ms,nta,ned. then III tie obtcS.
nonA made 10 khs conFaotton .sn4rh framed tpe
s'91. ssoass,ianon On xanta2 1oe 1a1tns PoVez. ~
taeJ ssIe answees pruyed 70 s. faiso. -The AtioT-
neJ Gsnsta5, On behalt qt tha government matu.
.es eatsa. W. tes e EVE q t.1an = -
T:a sSsRs = .pseasa sss ksysra &
appoxttaaed: shas ii d1ttrs, 1asooass, "a" al y
s. sa.u 3 s.la ~ ssaeiea % e1pos9ea ne traa9 20
oe plainly md cseas,y shown 70 ne vitn.n the es.
tEprou Of the constitution or the oniecsnn -
@ 9o,ty sSvaT ~ Ers[y !, nssumptoa i y ,aror al IL
Tes thI. being netsneE \ tax on lind. nor sax o.
Asxss. Of 9theE captaiion tax. Tbs ease of
q aa uas sn's g u sa sstxs sa.s 9 r.. ~
.a Nh;ea r ~ hsaa ssas direct ,ax ncladfs on;T
kaca q t.x y IN ss uas1re eapahle Qf spporEoa-
tusstce q the application. This al on cotson ts
not capable Ct aFpcrttonmtpt 4Hot,v thn s,ates
= ,squ,ssa ~ saseet direct t.I1on. nor + t
e1ly ta,J .ao npea apeclae ecaasood.fy, q I'd
Gle Of consumption Nu = thts = - or et-oIts
bessuss ~ a.d sl.1a On 81 cofton. 1fsthes
ton. Aztisiea k1partea ttom 1AJ statp xi,n;n L.
Ee4cloT Or the consultation ara Af$klea aInottea
t IRON say sssss 70 !oEean ceants.cz Tnn disii1s-
ta1t u tae cne ease tho tax can cpiy ss:scn cpas
sns aappsnsHE Of particular eyens-.o ~, sse
Eeifa ID tne otter The tax may s5,scn u L. sst,
sash = e1tn Whslo ax of the Liz assafo. =.
2 anulacfu1cd. Nn1la N ,ne handA b ,ns prptnrs1
9s msnnfactnfsr, and Without regard to IL fnfnfe
desansseo, sa y character ceFta1sT does not ot-
y ae mere fagt that part, 81 eTen the 0no!es ot
tas atule 1buk tafed = Afterwards entered fot
s9pcrt 70 1o1ftEn county. Tnat would make ~
e aaspsss aas EFT j. g = ftFaa, fFsis-
Iie tt soa Nhca ex1ated n the tins ot Ii c5itec-
H. eo. sq ~ 9REn @ y a9ss aaspns .
-
~ lmeeet1K me ssxE5, though parfoctly vsltd
when y took eject ppon tbs a5ttcte saxsd. wonia
Ss e - q 5 e,es II, Nm s.
enon u r5eseaee @ tne article had altogether
e ss4ssa The nstuetpit + adm.Ilet. ropId iender
snnuezea* 4 ssata cannot sxx iupugu il ths
nsnus o. TIE tnoe1ter, but eau sax nerchandtse
iss e e ;'a Ed: sf ss ss sa. 6
~ ase hnoten. on nc sane prnctpie, Congress can
M1,as = J.. so%modat!, mstchsndlse IL Inc hands
sspof.sd s Ia seaz II Ia fSaa aeea 70 n1 ss
ducuon, and not rpon any person xho nae1 ~
. eers ~ % nsst q y snd fp eanaequeaea .; saea
cotlo4 pErdnced tn tte cn1n.5 Is eSported n
iozeign country nas ao1nipE 70 do with ne con III.
suhson9lE5 Q! The Mw- 4 Congress cannot c31.
ass,s y 5 1na npo1 tas .. nal
half Of Il exported, It cannos upon aay cou9od-
" o. Nhlch @ less tnsn one nail i exported TIE
1 q n get Of Congress cannot Do.
eanLot Guns itutlonsllJ Lax snJ eonuodity It
eoIne PAL q i y annually expcffed. il cannot 1a7
e5 efa5,dos ta1 ~ % = - staou
Ecn. Such constitution nulli1ea the power of
Eongreas to ~ e1ese ta1sA The AZ is ~
sdts = s;s,t ~ ena = S11gn Throughout tns ua,-
tsle = POI p1oduced @ fond ahfe e 81 paris q
sae soantf5 GOES not a1ect TIE QUESTION. Then .s
foutd III a1 the States In qlautlnes exactlv nto-
potIson1e Y 70 ne populaiun or apysh,eg cs.e Of
~ ne s;ae* l. has been the op1nino ol CosEress
uon, thAt ta1es On Personal properly te5t for ~.
we're e3f'ea ta1ea ~ much a. On p<37pusl prop
etty made Ter aslt. and &hat the rax upou auca
ta1f, was IN excise tax. '
lae Questions Weta atgrea 1t great aeogsn On
botn t1oea no le.a than dSa dlYeEenI briefs beicn
nled. T. Phtltps. Albert Pike, b. y. 1ohssou, II.
!. Shn1key. James Iia2hes, nd & Tou fof n .tc-
" N estnt z i. Hoat. Attorney General. a9d
". a. fle!d. A2ttstaut Attorney GenernI, fox The