The Idaho world. [volume] (Idaho City, Idaho Territory) 1864-1918, 1871-04-27
STATE SOVEREIGNTY SUSTAINED.

STATE SOVEREIGNTY SUSTAINED.
The Supreme Court of the United States has
recently rendered an important decision, and
one which will probably astonish Radicals, and
open their eyes to the fact that Estate Sover-
eighty" ard estate Rights" which are de-
nounced as political heresies and dead issues
by the "higher law party, are not yet entirely
abolished by Radical legislation. The case in
which the decision was rendered was that of
Burlington as. Day, and involved the question
as to whether the salary of State Judge was
liable to taxation under the Internal Revenue
laws. The defendant in error was Probate
Judge of Barnstabel county, Massachusetts,,
and the plaintiff in error was Collector OF In
ternal Revenue, and as such Collector demand
ed the income tax on the salary of the Judge,
which was paid under protest. and suit at
once commenced to recover back the amount.
The lower Court held the tax to be unconstitu-
tional and rendered judgment IN favor of plain
tiff, from which defendant appealed. The Su-
preme Court affirmed the judgment of the
Court below and gives as the reason therefor
that "the two Governments Estate and Fed
eraD are upon an equality" and in speaking
of the State Judges refers to them as "the in
strumentalities employed in carrying into exc
cution the States most important functions"
The judicial power, says the Supreme Court,
lis one of the sovereign powers vested in States
by their constitutions, which remains unaltered
and unimpaired, and in respect Of which these
States are as independent of the General Gov
eminent rs that Government is of the States"
Again: "In respect to these reserved powers"
that is, all powers not expressly delegated to
the Federal Government" State is as sor-
ereign and Independent as the General Gorern,
ment"
The power of taxation is one OF the inherent
powers Of sovereignty, and, as one of the high
est powers, was reserved to each State respect
lively upon entering into the federal compact.
1t is not q power derived from the General Gov
eminent, but is inherent in the State and Que
of those sovereign rights not delegated to
the Federal Government. The power of tax
alton vested in Congress is limited to uniform
ity, and in proportion to the census alone, and
as the Supreme Court says, in the decision re-
ferred to, that State Judges are the instru-
mentalities employed in executing the States
most important functions, the admission Of the
right to tax those instrumentalities would also
admit the right or be equivalent to taxing those
functions" and as the power to tax carries
with it the power to seize upon and destroy or
deprive the possessor thereof, to admit then
that the General Government had such right
of taxation would admit that all the reserved
rights of the States were at the mercy of the
General Government. Congress could then
usurp all authority; abolish State Legislatures
and local State Offices. and assume to exercise
sovereign authority independent of any consti-
tuition, State or National. The Radical party |
not only claim that power now, but exercise it
to the fullest extent through their corrupt tools
in Congress. The highest Judicial tribunal in
the land decides that Congress does not pos. |
sess such power, and thus vindicates the DEM
Ocratic doctrine of Estate Rights" j