The Pulaski citizen. [volume] (Pulaski, Tenn.) 1866-current, 1872-02-08


THURSDAY, FEBRUARY g, 1872. /
The Income Tax Laws Illegal As
sessments Faid-H0W Recovered
Back.
1t has been The eustom, IN many
instances fof oar people, when their
property has been Illegally assessed !
BY internal revenue officers for In
income taxes supposed to be due
the Federal Government, to pay
SUCH assessments thus illegally
made, without resortfng to the tri-
5unais of Justice ief redress. I
Thousands Of dollars have been an
naally collected from the people
and paid into the treasury Of the
United States in this manner. (
Ibis method Of collecting the reve-
nne is going On daily, and still the
people, bots North and South,
submit to these Legitimate
assessments and collections, with
out resortias to the courts of the
country for the purpose Of having
the question abiudieated. It may
be possible the provisions of the
internal Revenue acts have had
much to do IA lettering our citizens
in litigating the question, as those
acts have provided that questions Of
wrongful assessments Shall be deter
mined by one Of the executive mnc-
tionaries Of the government, and
not By the judiciary as provided by
the Constitution Of the Uhited
States. we may expect to pay
these erroneous and unjust duties
as long as the adjustment of the
question is in the hands Of one Of
the executive missionaries Of the
government, OF one whom Congress
has authorized to act in the matter
in the very teeth ofthe express pro
vision Of the Constitution. which
provides that the determination and
adjudication Of such questions be
long exclusively to the Judiciary Of
the Federal government VIII ans
one admit that Congress bad the
power under the Constitution to
take fiom the citizen the right of
action IN any court, State or Fede-
raj, to recover back money claimed
illegally aad extorted by rompul-
sion BY its officers, under the color
Of law, but without any legal au-
thority; and thus deprive him Of a
remedy for an admitted wrong, and
ciethe the Secretary of the Treasury
or any other executive functionary,
or commissioner. with the sole
andexeMsive power to withhold or
restore the money, according to his
own notion ef right and jus
tice; VIII any one for one mo-
ment admit that the summary and
final decision Of these officers of the
question Of the right or wrong Of
the assessment or collection of rev
enue IS a constitutional adjudica-
ton. II is true Congress. has the
power, under the Constitution, to
levy tax; but that instrument does
not give Congress the power to APP
point officers TO pass upon the valid
ity Of these assessment laws, or The
right or the wrong Of the assess
meut and collection orTthe revenues
under these laws-the power and
authority of adi6dieating these
questions are, under the Constitu-
tiou, conferred and confined exelu-
sivelr to the Judiciary; and no 9th
er coordinate department of the
Government can judicially hear and
determine the constitutionality and
legality of the revenue laws. II
Congress cannot adiudicate ques-
tions growing out Of its legislation,
it cannot for the same reason COM
mission osleers not Of the judiciary
10 do that which the Constitution
has by its provisions delegated the
judicial part of Che Government It
cannot be true that the trainers Of
the Constitution contemplated. in
tho drafting Of that instrument that
they we're comforting upon Con
gress the extraordinary power OF
diseohing the judiciary of the right
and authority of measuring the Va.
lidity Of It's acts by the great cardi
nal principles OF the fundamental
laws; nor did they contemplate that
the property of tho citizen should
be taken from him or mjustly as
sessed by that body, without giving
him the right Of trial ia the judi
oial tribunals Of the government
In the passage OF these Internal
revenue acts that body has trans
miecd the Fundamental Iaw of che
land, II thus depriying the Judiciary
ot the exercise of those functions
and powers invested in that 'co-or.
diuate department. Of the govern.
mont 10y the same instrument that
spoke Congress into being, and
clothed It with the powers OF legisla-
ton, and By these same acts il has
robbed Che citizen Of his property
and Che right of trial 10y jury and
the right Of appeal to the Superior
Courts on questions of euor-maS-
ing the Summary finding OF its ex-
ecutive fanctioaaiy ~ eemUission-
ers, as the case may be, in these
matters, as absolute and final as the
edicts Of Enpsrors. Aaj the ques-
fso@ IS, vii the american reuf pa
tlgutlV and sifnpfl.- .,sn,ff "a those