The New York herald., 1874-10-24
UNITED STATES sUPRl ME COURT,

WASHINGTON Oct. %, 1874,
No. 4o Woodson ct al VS.. Murdock ct a.-Error
to the Circuit Court for the Western district Of
Mlssourl.-The Pacific Railroad Company, q Mis-.
souri, corporation prior to 1850 received aid from
the State TO the amount or $1,000 600. in the form
OF loan OF the credit OF the state, by an issue OF
state bonds, on which the company was to pay
the interest and provide Tor the payment OF the
principal when due. The war interrupted the
WORK on the road, and 1t was not resumed It'll
1864 in which year the State provided for Its ex-
tension and completion to its western boundary.
and authorized the company to issue Its bonds
Tor $1.50o000, which should have priority OF lien
company upon the road west Of Dresden. the
State maintaining second lien on that portion
ment OF the Dresden bonds as Tins new issue Was
called. Tie work on the road was again inter-
rupted by the military operations 10 1894 and the
then authorized the county of ST. LOUIS to loan Its
credit by the Issue OF It's bonds to the amount OF
$7,000,0U0 TO the company, upon Its obligation to
rroviue sor the payment Uf interest and principal.
The road was completed to the western
there was incurred large noating debt
mainly to citizens OF Missouri, Tor labor and nate
rails, which in 1865 amounted TO over million OF
dollars At this oate the Dresden bonds were
about maturing, and the portion OF the road COW
cred by their lien was exposed TO bc sold under
foreclosure. The company now found Itself wholly
unable to pay the interest on the State debt beng
compelled by law first 10 protect the interest on
became necessary Tor the State TO take some nc
ton upon the company's deault. At this time the
stock Oi the company amounted TO about 81 600 0O0
held largely by municlpol corporations and citt-
Zens OF the State. the aggregate amount OF stock
subscriptions OF counties and cities being nearly
81, 500, 900. Under these circumstances the State
passed an act, approved March, $685. or the sale OF
the road, and to iorcclose It's lien thereon. and to
amend its charter. 1heseupon this suit was COM
menced to restrain the proposed action OF the
S'ate ny Its officers, Governor Woodson and the
OF bly OF lsts the State mad released its lien
on the road upon the PAYMENT OF $5,00O,00 by the
Treasurer OF the company. the State urged that
Oi an express provision OF the State constitution
prohibiting the Assembly from releasing the lien
that there was nothing in the constitution TO pre-
vent the state from computing the money value
payment. and the decree vas accordinsly Tor the
road The question was now heard n review.
Evarts for the defendants
No. Is. Hamilton ct al. vs.. Din. Error to the
Circuit Court for the Middle District OF Ten.
nessee.-Ths Is an action TO recover the Treasury
tax on cotton belonging to the plaintiffs and paid
by them. amounting to about $24o,Ooo The tax
was paid To the Treasury agent under protest. On
the part OF the government 1t is argued that one
who volunteers to engage In an exceptional bust.
ness ike that or the cotton trade while the war
was going on cannot be heard to say In suit with
an oficial that his performance oil the conditions
imposed BY his license was Involuntary. Having
accepted the license ne must be consd
cred to have essented to the considerations.
The trading done was not .he exercise OF
constitutional right but OF favor existing under
the Presidents discretion as to beginning, con-
duct and termination. 1t was relaxation OF q
stern ana notorious prohibition, and was 10 be
taken with such features as pcased the depart
mcnt whose function 1t was to impose or exact.
Ii was the exercise oil war power the details
Of which political only, and so raise questions
not to De considered In this Court. The regua-
lutions cannot be severed from the license, be-
cause the President made the FORMER condition
oi tne latter On the part oi the cloimant II Is
contended that the power 10 levy and collect
FEDERAL taxes Is vested in the Legislative Depart
ment alone. IL ls not conferred upon any
other branch of the government. and Congress
could not, even Il so disposed, dc ceatc tha au-
th0rity to fix The rate o taxes, duties, mposts,
&c. 1t isa legislative prcr0gativc and cannot be
exercised ny n department under authority OF the
President. The money was collected as taxes.
Ihat point IS conceded all through the case, aud
the conditions under which 1t was collected
amounted To compuslon. Hence IT Is Case for
recovery. Attorney General Williams and Solicitor
General Phillips Tor the government; q. Cole and
Edward Jordan Tor the Claimants
McClc!and OF al. vs. The United States, from the
Court OF Claims, involving the same Qucsti on,
Is heard with tho above clSe