The Charleston daily news. [volume] (Charleston, S.C.) 1865-1873, 1871-05-03
Estates Rights"

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we may adopt ill-advised expedients OF re-
dress; we may grumble at the weights and
hands of the great cumbrous machine whose
movements cannot be accelerated BY our i'm
patient hopes and fears; but it is moving
for ali that, as certainly as Gallleo's system
and when the appointed hour comes, it will
strike the hour of Destiny.
Just now we have brand-new illustration
of the principle. At the moment when Con-
sress in its Ku-KIuH legislation seems to
have finally overthrown the rights OF the
States, the Supreme Court reasserts them.
At the moment when the sacred flame OF
liberty seemsextinguished in South Carroll
ma, it breaks out in Massachusetts. To Mr..
Jos. NJ. Day, ez-Judge of the Courts Of Pro-
bate and Insolvency for the County OF Barn
stable, belongs the honor Of having renewed
and won in another field the conflict for
States rights which seemed to have closed
lisastrously under the historic apple tree of
Appomattox.
Mr.. Day, it must be conceded, ''meant
.ssnot So" He had no higher idea in the suit
he instituted against the United States col
lector Of internal revenue than the recovery
OF a little matter of SCI 81, which the latter
worthy had compelled him to pay upon his
salary as an officer Of the Commonwealth ef
Massachusetts. But this trile, which would
not have been missed if the Judge had made
his broadcloths last one season longer, prov
ed to be ofSital interest TO the whole coun-
try. The case involved great principle
whether the United States Government has
the right to tax the salaries of the officers of
the States. To decide this question it was
necessary to determine the relations subsist-
ing between the States and the General Gov
ernment. And the result is sthe broadest
ssdcclaration of States rights that has ever
:;emanated from the Supreme Court. of the
sUnited States"
Tie position OF the Supreme Court is brief
ly this: As it is not competent for the States
to levy taxes on the salary of an officer of
the United States, so it is moi competent for
Congress TO levy tan upon the salary OF an
officer OF u S.ate. And this for the plain
reason the. the power in either case may be
employed so as TO destroy the agency. The
sovereignty of the United States, by neces-
sary implication, guarantees the Salaries OF
! its officers from the interference Of the State
Governments. Aud just for the same rea-
son the sovereignty OF the States guards the
salaries OF their officers against the spolia-
tions of Congress. The court sanctions "the
familiar construction of the Constitution Of
':thstThbn, hatthel sossrejgnps"ars vest
':ed in the State Governments by their re-
stspectiye constitutions remain unaltered and
'unimpaiTed, except as far as they are
''granted 10 the Government OF the United
States" Interpreting the tenth article OF
the amendments, it aflirms that the General
Government aud the States are separate and
distinct soyereignties, acting separately anu
Independently OF each other within their re-
speclive spheres; that the States within the
limits Of the powers not granted are Us ln-
dependent OF the General Government as that
government within its sphere IS independent
OF the States; and further, that without this
independency OF States the General Govern
ment itself would disappear from the family
of nations. After much more of this old
fashioned talk, the statement is boldly made
that 'qhe two governments (State and Ma
'tionaU are upon. an equality"
There was but one dissentient upon the
bench TO the decision OF the court, requiring
tia Mr. Days taxes should be refunded.
Mr.. Justice Bradley, who must have been
living in Cowper's ''vast wilderness" for The
last decade, cannot admit 'the presumption
'llat the General Government will act in
'.uanner-hosiiic to the existence functions
;'of the State Governments. which are con-
;.sttuent parts of The system or body polite,
forming the basis Oh which the General
Government is founded" &c. We envy
the happy innocence OF the remark, and The
more so as it Genes from that high t!lbunGl
which has been stuffed like u South Caro-
Ina balIot-boy that it may give impunlty to
the powers that be, and that 1t may guard
the RESERVED rights of the States SO care
fully that they may be kept in reserve until
the day OF final judgment We confess that
We are as much astonished as Mr. Bradley,
but for quite diIIerent reasons, at the decls-
ion OF The court in the memorable case OF
Day vs. Burlington.
The decree has, as it may be supposed,
created good deal of stir at Washington.
Ii it be rigidy applied, it will conslrain the
National Government TO refund millions oi
dollars which have been illegally exacled
from State nillciuls. Accordingly, Commls-
sloner Plaasanton has issued an ORDER limit.
inS the persons TO whom taxes shall be re-
funded. The refusal to repay any State off
GERS who have paid taxes upon their salaries
will only involve fresh litigation. And that
of vexutious sort for the Treasury Depart
ment will be forced to surrender its ill-gotten