Evening star. [volume] (Washington, D.C.) 1854-1972, 1871-10-18
OF yadse wyIie's rnjascsienS.

Another OF Jadge wyIie's Injuscsien<.
iRE Paint AGENTS AoT. THE DISTRICT COW
E-NMENT.
To fsy, in the EQUITY Govt, Jude wrile de-
IN6 dis % r.oa IN the cPss % A'eNsnde- aud
le a'r :, 'he D,suics Of COlamb' a. granting
sl iriUnc.'Ou restraining Che dc Tcadsn. ,-on
cor eng q licorse tax tom plain.sis - No tsuf
aG1fs In his decision Jgdge Wylie citcs the
p Siors % the hcerse scs o. ASyuss sd last
aud s-ys the D's.fics o. Coiumb's = nothing
more ANA municipal corporation c'oshed with
'e-sa'n restricted pOwers; quoting nom organic
SCI fAat the District y hereby consttuted a body
,.sorpors ~ Esss,;rci Ps'Iesss. The corpora
,lOh Q. cDistrtct ca Columbia u given power 90
leay taxes uIon property within It's limits, but
DO eAirefs grant Of power % raise taxes BY any
oeh.T means u given. The power "a levy q tax
.poh law yeu Practicing in n court OF the United
States OF upon agents doing business on behalf OF
others Was no; granted 20 the old corporation,
anu ~ ~ belongs . that recently created n must
pe derived ifOn the grant of general power OF
legislation as 60 all matters OF muuicInal eSar-
acser conferred upon the coTp aration nv tbe law
when we know tina; such a o yer Is not inc dem
ta 10 the nature Of a municipal eorporation
there would seCm % be nothing lea for tSis
asst1ton OF this right OF TAXATION 10 stand utson
He continues. that there Is a more conclusive
iswer 70 the claim OF the District auihori,.cs
aud says the complainants are engaged in the
p.osecutiono a Law tul business with one branch
ot ne government o the United States, aud
noticing that Zach agents are indispensable savs
a tax urCn them Is a tax upon Inventors he
Fsks, SIS this District vested with power 4, tax
Al Is pie sure the business OF the people OF the
WIN a bfAuCn OF lhctr govern
ment under an implied power OF taxation, tor
municipal purposess' The proposition appears
wholly inadmissable. He quotes from Jrandell
ayt. Nevada. Wall, IS. and a recens decision
OF Justice Davis I'm the Circuit Court Of the
United States, District OF Indiana. He con-
cude@, "lf Congress has actually delegated is
Whole legislative power 10 the District Of Co
ihmola over rvs seat OF the national cal.
hal, tue TAX can be sustained But, In nv
JUDGEMENT, Congress " prohibited hy the Con-
s,tution from making such = delegation of
Is legislative authority. We ouyht not
DO so; but on the contrary, are bound % in
oelTret the act establishing the new GOVERN
ment, as we do all other charters. aud coutine
Its operations within the limits OF powers clearly
granted The power 90 levy taxes, Il one of the
highest prerogstives OF sovereignty, and no
ment can exercise this power over any subject,
Whatever, unless In virtue Of clear and distinct
graot NO such grant exist ss 20 the tar in
guasuoni and no such grant. IL Is confidently
beneved, has ever been made by the govern
ment 10 any corporation heretofore cresfed. and
me power claimed in the present instance can
arise from implication only, rs an incident be-
longing 20 all municipal corporations created by
the government, and this Il IL not
lie power 70 grant licenses authorizing the
citiEens TO pursue any kind OF business implies
the power 20 prohibit such business In thu re-
spect tax for the license differs nom CORPORA
non or property tax. The power 20 impose
elthef or the I've last mentioned taxes NAV nos
sby be implied from the terms Of q general
government, but the power 70 forbid the citizen
Ilom ion0wing any lawful occupation, unless
upon pay ment 90 a fine for his license and IL
the fee be not paid 70 subject him 90 fine aud
imprisonment Is no incident attaching necessa-
rily to any charter for municipal purposes"
Mr.. Cook, for the District, took an appeal 20
the Court in General Term.