Evening star., 1870-01-08
Reading Matter on Every Page.
Reverdy johnson On the Capitatiou

INK
ltwas not to be supposed that the Baltimore
and Ohio Railroad Company took their present
stand against the further payment of the capita
ton tax without fortifying themselves by COM
petent legal authority; and this fact is demon
strated by the publication of the Opinion of
Hon. Reverdy johnson on the question of the
constitutionality of the State tax on passengers
over the Washington Branch road Of the Balti-
more and Ohio railroad"
Mr.. johnson says that he has given the matter
% the most careful consideration and proceeds
TO state the results, considering the question
under two branches of inquiry-Fsrst Is such
legislation tax on the passenger? Second. III
NJ Is, has the State the right to levy 1t?
10 answer the first question, Mr.. johnson
quotes from the several laws Of the State bear
ing upon the point, and shows conclusively that
the money the State exacts of the company is A
toll upon the passengers, and that a "toll'' is a
tax, as defined by all photographers. The tax
Is, indeed, more specific than is an al yalorem
duty or an income tax. IL is as clearly a tax
upon the passenger, as were the taxes levied by
Massachusetts and New York upon passengers
arriving by sea in their ports. In one of these
cases the Health Commissioners were authorized
10 receive from the master of every vessel bring
ing passengers one dollar and fifty cents for
every cabin passenger, and one dollar for eyery
steerage passenger. In the other, the captain
was to pay the tax upon each passenger; and
the Supreme Court held in both cases that the
tax was tax upon the passengers.
That, in this case, the taxes are received nv the
company for the State in no way affects its true
Character. IL is a tax paid by each passenger
for the support of the State, and cannot be dis
tinguished from any other tax imposed for that
purpose.
Second. Has the State right 70 levy this tax?
In dealing with this question Mr.. johnson
proceeds with a masterly exposition of the prin-
ciples upon which the Constitution was framed.
with particular reference to preserving scrupu-
lOus equality OF rights of the States and of the
people.
To the enjoyment of the right of the citizen
which he clearly has under the Constitution to
rass over every part Of the country, it is vital
that that right shall not be subjected to State
taxation That the tax, in this instance, NAV
not materially interfere with the right is of no
consequence; ii is the existence OF the power so
TO - that must be denied, as it may be exerted
to impair or actually destroy it. Ii the State
can levy tax Of thirty cents, she can to use
the language of Mr.. Justice Miller in the Neya-
da case, .tax him one thousand dOllars.'' The
powers conferred upon the Government were
deemed not only material but essential to na-
tional success, and it was necessary that they
should be placed beyoud State control
By the eighth section of the first article of the
Constitution, Congress is empowered to reru-
late commerce with foreign nations and among
the several States, AMI with the Indian tribesr
The recent case of Crandall vs.. the State of Ne
vsda was case in which the State of Nevada
imposed :" calitation tax of one dollar upon
every person leaving the State by any railroad.
stage coach, or other vehicle engaged or en-
Ployed In the business of transporting passen-
gers 1or hire" The Court unanimously decided
the tax 10 be unconstitutional majority upon
the ground that it interfered with the rights of
citizens TO pass from State to State, exempt
from State taxation.
They did not rely upon the commercial clause.
but CLief Justice Chase and Justice Clifford
held 1T tn be invalid, because of that clause
alone Either ground renders the tax in ques-
tion unconstitutional. The opinion of the ma
jority Of the Court in this case sets forth that
the people of the United States constitute one
nation; that they have Government in
which all of them are deeply interested:
that this Government has necessarily, n
capital established by law, where its
principal operations are conducted. That
government has right to call to this point
any OF all OF It's citizens to aid in its service as
members OF the Congress, of the courts, the
executive departments and u nil all its other
Once>, and this night cannot be made to depend
upon the pleasure OF State over whose terri
tory they must pass to reach the point where
these services must be rendered. The govern
ment, also, has its Offices of secondary impor-
tance III all other parts OF country. In all these
II demands the services OF its citizens and is
entitled 70 bring them to those points from all
quarters of the nation and ''nO posger can erst an
STATE 70 obsruct This right, that ,c0sdd not enable IL
20 ,jsf.1f n
ESTABLISHED"
THE federal power" said the cOurt ..b,s ,
right 70 declare and Prosecute wars and a. a
necessary incident, 10 raise and transport troo,,s
the UniOn.''
IF his rigIt as depeEdent al any sense. ho-.
err b"ded, upon tie pleasure Of a Stdts TIE
HorsS7 BiSHt itScf may D. or rttrIscn Jy an oB-
SjTsct,sH 10 Us srsrtfSe Much tn. IarC,.,t art
of the transportation of troOVs during the late
rebellion was by railroads and largely through
n.aies whose people were hostile TO the Union.
II The taN levied Icy Nevada railroad passen-
gers had been the law Of Tennessee. enlarged to
meet the wished of her people. the treasury of
the United States could not have paid the tay
necessary 10 enable Its Armies to pass through
her territory.
But if the government has these rights o., her
own account. the citizen his also correlatiye
rights HE has the right to come To the seat of
government 10 assert any claim lac may have
upon That government, or TO transact any busi-
ness lie may have with il. TO seek its protec-
tion. to share it, Offices to engage in ministering
It's functions. He has right To free access to its
seapOrt>. through which all the operations OF
foreign trade and commerce are conducted to
the sub treasures, the land Officer the revenue
offices. and the courts OF justice in the several
States, oHd Lis right as an as artUre iaspeadent
@f tn call ~ GEy STATE Orcr lcioSe sol hs must
pass an fte exercise # IT,
Nr. johnson asserts that the MARYLAND rail-
road tax is in principle, and almost in its very
terms, identical with the Nevada tax. That the
Nevada tax Is called.a capitation tax in no
way distinguishes il from the one in question:
1t il, in its nature, a capitstiOn tax and not
from Its being 50 RGhsd. Any other name would
have been a misnOmer, and il is called "capi-
tatiOn tax" in nseyeral reports OF the COMPTROLLER
Of Maryland and the annual reports of the rail-
road company. The Court, in the Nevada case
seem TO have anticipated possible the dse of
phraseology to escape from the prohibition and
clearly intimate that the attempt, if made,
would fail. In remarking upon the argument
OF the counsel for Nevada that the tax in that
Instance was upon the business of the carrier,
and not upon the passenger, the Court SAYS:
If the act were much more skillfully drawn
to sustaiR this hypothesis than it is, we should
be very reluctant to admit that any form of
words which had the effect TO compel every per-
son travelling through the country by the COM
mon and usual modes of public conveyance to
pay a specific sum to the State, was not a tax