The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1873-12-17
Important Decisfon-Rtght OF q state
- 20 Tax Government Agencies.

1
| WASHINGTON, December i5.--The case Of
the United States Pacific Railroad Us. The
Treasurer of Lincoln county, Nebraska, an
| was decided in the United States Supreme
| Court to-day. The question in this case was
whether the Pacific Railroad Company is
| such an instrumentality Of the Government
| as exenpts it from State taxation under the
Federal Constitution. In delivering the
| opinion Of the court Mr.. Justice Strong re-
| cited the repeated position OF the court that
| the taxing power Of State is one of it's at
tributes of sovereignty, existing independ-
emily Of the Constitution Of the United
States, and may be exercised to an unlimited
| extent, except so faras it has been surrender
| cd TO the Federal Government either ex-
| rresSly or by necessary implication.
The tax in question is held to be too rc.
! motc in its effects upon the efficient exercise
| Of the Federal power to be for that reason
| Inhibited by the Constitution. 1t may be
considered settled that no constitutional inn
plicatious prohibit State tax upon the pro-
perty of an agent of the Government merely
| because il is the property of such an agent.
| A contrary doctriuc would greatly embar-
! raSS the States in the collection of their ne.
| cessary revenues without any corresponding
advantage to the United States. A very large
proportion of the property within the States
| is employed in execution of the power of
| the Government. 1t belongs to the
governmental agents, and it is not only
used but Is necessary for their agencies.
United States mails, troops, aud munitions of
| war are carried upon almost every railroad.
Telegraph lines are employed in the ma
| tionai service; so are STEAMBOATS,, horses,
l ,t,.N Ga nj ,.,np Chi
Yards, and multitude of manufacturing
establishments. They arc the property of
national persons or corporations, who are
Instruments or agents OF the General Gov
eminent, and they are the hands by which
the objects of the Government are attained.
| We're they exempt, as here claimed, 1t is
manifest the State governments would he
| paralyZed
| While it is of the utmost Importance that
all the powers vested by the Constitution in
| the General Government should be pre-
served in full efficiency, and while recent
| events have called for the most unembar-
| rasscd exercise OF many Of these powers, it
has never been decided that State taxation
Of such property is implicitly prohibited.
The decree below is affirmed.
! Mr.. Justice Bradley, dissenting, wrote a
loug opinion, in which he held that if the
road.bed may be taxed it may be seized and
sold for non payment Of taxes; seized and
sold in part and parcels, separated by county
or State lines, and thus the whole purpose
of Congress in creating the corporation and
establishing the line may be subverted and
destroyed. In his judgment the tax laid in
this case was an unconstitutional interference
| with the instrumcntalitics created by the
National Government in carrying out the
objects and powers conferred upon it by the
Constitution.
Mr.. Justice Field Coucurred with Mr.. jus
tice Bradley. MIR. Justice Hunt dissented
from the opinion OF the court, but wrote no
opinion.
Mr.. Justice Swayne wrote an opinion con-
curing In the result reached by the majority
of the court.