Daily Davenport Democrat. [volume] (Davenport, Iowa) 1864-1874, 1869-02-19

U. s. SUPREME Cougr, F,b. s.
tn. County II Lane, r.. The STATE II o..
sCoa
The State OF Oregon c'sims judgwcn,
sgsins, the County OF Lane for something
over 80 600 in gold ard silver coin, the
amount o. revenue doe the State from that
county for the year 1868. The county al
mits tbs amount claimed to be due, but
Pleads tender Of payment in legal tender
notes Of the nited States. The Supreme
Court Of the State affirmed . judgment u
the Circuit Court In favor Of the State for
the sum named, in gold and silver coin. A
writ of error was taken from that affirm
ance TO this Court, and tho cause was ar.
gued At the last term, and held under
AMUSEMENT until now. Mr.. Chief Justice
Chase read the opinion Ct tho Court,
holding that the Legal Tender act does not
apply to the present case, because tax is
not debt. but an obligation on the part Of
a citizen, which tho Safe is entitled and
authorized 10 act in such kind a. j, shall
elect. A State may collect her taxes in
any specific articles aud such tax is not .
debt within the meaning ofthe act. twas
not the intention OF Ccngressto IL axe legal
"a are enumerated in the act, and therefore
no question as to the consti;utiohality OF
hat act arises in the case. The
State and National Governments are in
dependent Of each other ia respect TO
axcs, each being At liberty TO levy and col.
lect them in such manner and kind a. pros
vided by law. The law Of Oregon. therefore.
| which requires the taxes Of that State to BE-
paid in coin, are constitutional and valid,
and the judgment Of the State Court so
hoding - affirmed. The Court discussed
the question Of what constituted . debt At
some length, and defined the meaning Of
the word to be an obligation rising in CON
| tract. A tax is quite different, its obligation
arising without any engagement on the part
| OF the party taxed, but created wholly by .
law made bv tho sovereign. The transfer
Of personal property, the law Of donicil.
inter State faith and credit ofjudgment re-
cords (Ilannibal Green VS.. Norris 5. Van
Ruskirk ct al., In error TO the Supreme
Court Of the State oil New York; In this
case. ono Bates being the owner Of certain
iron safes in Chicago, executed a chAttel
mortgage OF them in tho State Of New
York. Van Buskirk and others, soon after
Green caused to be levied en- the safes, a.
he property Of Bates a writ OF attach.
ncnt. sued out Of the proper court in lii
nois. The attachment suit proceeded ia
Judgment and the safes we're sold in salts
faction Of Green's debt. Van Buskirk
Green aud Bates IRE al citizens Of New
York Green's attachment was levied on
tho safes, as the property Of Bates. beior,
possession was delivered to Van Buskuk
l a..l hoC 4. (,e D.S~ l.:
was recorded, and before notice Of ito ex
istencc. Van Buskiik afterwald sued Gree n
in New York for the value of the safes thus
sold under attacLtL ent, and Green pleaie
tho proceedings Of the Court Of linois in
bar Of the action. Van BnskiIk obtained
jndgmentin tho New York Court, " hich was
ellilmed on appeal aud from that affirm
nnce writ Of error was taken to this Court.
Nr. Justice Davis now delivered tho opin-
ton Of the Court, reversing the iudgm ent
ba'c~, fpr rdtsHas IN substance as follows /:
TIE policy Of tie law OF Illinois will rot
permit the owner oi personal property to
cil it and s,.l continue in possession Of it,
II between The paiti,s, without a delivery
the sale is valid 1t has no effect on the thi,
PERSONS, who in good faith acquire "a lion q
II, Tor an attaching creditor stands in the
light Off purchaser, and ss such will be
protected. 1t Green, at the date Of the levy
OF his attachment, did no. know Of this
mortgage, and sut SO lnen.ly perfected his
attachment, by judgment. .xetu ion and
sale, the attachment, held the property, al.
IN )ugh at the date Of the levy ofexecution
he did not know il. Such is the doctrine
of the Courts Of Illinois. well established
The act of 1890, passed IN execution Of IN
express power conferred by the Constitu.
ton, declares that the record Of a judg-
ment, authenticated Ia a particular ma lner
shall have the same faith and credit in all
tho States rs il has in the State Court from
whence it is taken. The theory Of the
Court below was that tho voluntary trans
faT Of personal property is everywhere to
be governed by the law Of the owner )
dcmicil and this theory proceeds on the
fiction of law that the domieil cf the own.
er draws TO 1t the personal estate which lie
owns wherever il may happen to be loca.
ted. But this fiction is by no means II
uni'crsa! application, and, as Judge Story
says, yields whenever it is necessary for
the purposes OF Justice that the actual
status of tho thing should be examined" -
| has We'd d in New York on the power oil
the State TO tax tho personal property o.
one OF her citizens, situated in sistei
State trhe People, ex rel. Hoyt VS.. The
Tax Commissioners, % N. Y, 225)-anc
always Yields to laws for attaching the es
tate Of non>residsnts, because such laws
necessarily assume that property has :
status entirely distinct from the owner,
I dcmicil.
II New York cannot compel tho personal
property of Bates, one Of her citizens, in
Chicago, 10 contribute to the expenses Of
her government, and il Bates had the Legal
right to own such property there, and was
protected in its ownership by the laws OF
the State, and as the lower to protect i'm
plics the light to regulate, it would seem
to follow ,hat the dominion Of Illinois over
the property was complete. aud her right
perfect to regulate its transfer and sutjec,
it to process and execution in her own way
} and by her own laws. Green's right under
tho Constitution and the laws Of Congress
invoked to his aid in this case, 10 not at al
affected by the question Of citizenship. W.
: cannot see Why, II Illinois, in the spirit o.
enlightened legislation comedies TO c.izeni
Of other States equal privileges with hel
own in her foreign attachment laws, thai
the judgment against the personal estate 10
Gated in her limits, Of nonresident debt.
or, which citizen Of New York lawfully
obtained there, should have 4 different Of.
feet given to it under the provisions Of tho
Constitution and laws Of Congress, becaus,
the debtor against whose properly il va,
recorded happened also to be citizen Q
New York. The Judgments reversed, ant
the cause rcmitted with instruction to On
ter judgment for the plaintiff in error.
Ane cd0te Of Glen. Mcclellan.
The st. Louis Republican relates an an