Evening star. [volume] (Washington, D.C.) 1854-1972, 1872-01-25

Powers Of the District 0Overnaent.
CAN PATKHr AGENTS. HI TAXED on LsosEsED
To-day, In the Supreme Court Of the District
in General Term, the case Of Alexander ct AZ.
against the District OF Columbia, was called.
1h,s is q bin for an injunction TO restrain the
defendant from collecting . license tax from
PLAINTIFF rs patent agents, and in the court
below d. nurrer vas fled, argued sad over
ruled The case nov comes up on appeal
The following are some Of me points made by
the District in the brief Of Mr.. Jock The
Supreme Court Of the District Of Colanbis has
no Jurisdiction tn cases involving the validity of
legislation " the District government created
BY the act Of Congress Of 1st February, 49, or,
In ether terms, II possesses power % arrest or
RESTRAIN, by injunction, the operation OF any law
Of the Legislative asse mbly. By the organic
act, Congress has expressly reserved the power
10 supervise and correct the legislation of the
District. The 18th section Of the act reads =
" But all acts OF the legislative assembly shall
al all times he robjeet to repeal or modification
by the CongressOf the United States, and moth
ing herein rhalI be construed 30 deprive Congress
Of the power Of legislation over said District in
as simple manner as If this Law had not bee n
enacted" This reservat on of rover sto repeal
% sodfy by the Congress Of the United States
The manifest design Of the reservation was that
Congress might control the legislature Of the
District and thus exercise its constitutional
power over the District.
The bill expressly states that the hill in brou CHIT
against the District of Columbia, a body cor
Iornte for municipal purposes, &c. This Is net
~ the plea ~ at the government created by this
act OF February Fl, 1911, is one with legislative
POWERS and political functions, which cannot be
subjects OF inquiry and restraint by the court
The conception here is that the District gov
eminent ID sot a municipal corporation-that IL
is mora political, or, at least, quasi political
sovereignty; and that, as such, the operation Of
its Laws cannot be arrested or prevented by in
Junction The court below concurrea with the
complainants that the government Is q simple
municipal corporation. Mr.. Cook quotes from
the Law, and notices the powers and restrictions
the District government has the powers of q
territorial government instead Of a municipal
corporation.
Under the head of :" The alleged wreng or
purpose Of the Dill" Mr.. Cook sayS:-" IL Is the
collection or payment Of the license tax, AZ thor
lied by the 216 section of che act of the legis-
Iative asss mbly, which the bill seeks to eaj0in.
10 stay or prevent the collection Of Q tax-eer-
family not in ordinary cases. The remedy is
ample at law" On this point he cites number
OF Daw agt Chicago, says:-"It thus appesxs.
by the last and most pertinent opinion of the
Supreme Court, that in q case which involves
immsdidtely the assessment and payment Of
taxes alleged to be illegal, and danger Of en-
fore. ment of their collection and Of litigation,
equity will not as ume jurisdiction. The char
acter OF the act OF the Legislative assembly
considered in connection with its powers, will
prevent the interference of the court. There is
no restrictive provision in the organic act in
relation TO taxation. The restrictions and pro-
ultitlOus OF tne law VIII ch1eny be found In
sections IL and 20; but none OF them oonfine the
power Of taxation or limit its objectr. Hence
the court cannot interfere Ina any manner to
arrest or impede the laws Of the District fixing
and regulating taxes even if 1t should regard
them improper and unjust"
"Ufder the head of "P arties," Mr.. Cook saws:
The bill is filed by Alexander, Breed, Baldwin.
Dennis, and Dyer. on behalf of themselves and
an others similarly interested. This combina-
tCn II iDsdmissible, and renders the bill multi
farious. The interests of each Is distinct-in-
d1viduals-and not such as can be represented
by one or more for q class Of persona In Doc
little vs.. Supervisors, Is New York, 1872, 1T Is
beld:-"No private person, or number of per
sons, can assume to be the champions Of the
community, and in its behalf challenge the
public officers to meet them in the courts of
justice to defend their Off cial acts.n
That the District possesses the power to collect
"license tax" appears from the general cha
racter Of its legislative power. The constitution
eonfers the power Of exclusive legislation over
the District In Congress. There is no limitation
on this power; and Congress could impose a
"hcense tax" for District purposes, on I" patent
agents. Congress has seen fit to create the
present governments, and to confer on /. general
legislative power, with few designated 1imita-
tions. Under this "grant of power the legs-
iative asse mhly can enact any law not embraced
In the limitations or exceptions, and therefore
may select and determine, as Congress could
do, the subject, Of taxation. In fewer terms
whatever license or tax laws Congress could
pass, the legislative assembly may pass There
Is no Limitation on the legislature In regard to
laws of this classv