The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1875-01-08
MERCHANTS LICENSE-TAX.
A TEsT.CAsE DECIDED BYTHE
SUPREME COURT.
THE ACT CONSTITUTIONAL. !.
The General Assembly only Author
lied to Give RoIief.
MERCHANTS LICENSE-TAX.
THE ACT CONSTITUTIONAL.
LEGISLATIVE POWERS DEFINED.

LEGISLATIVE POWERS DEFINED.
/" Commonwealth us. Moore Dc Goodsons."
| ]. The 1o4th section of chapter 240 of the acts
| of 1874. imposing icense-td.r on the general
merchant is not in conflict with the Constitution of
the State or Of The United States and is therefore
/ IL. The courts cannot declare a law unconstitu-
tioua' unless It is erpressy or v clear implication
In conflict with the CONSTITUTION OF the State or Of
iii. 7a1ation is Legislative power Inherent In
every soyereignty; and can be exercised Dy , the
Constitution among the powers to be exercised by
It or not : Us powers over 1t are supreme' except
~ The act In question Is clearly within the grant
sad "a. eaie5ens system must be desstH'sssdsHiyss
Of Legislative policy they cannot declare an act Of
the Legislature void because 1t may conflict with
their opinions Of policy expsdensy Of ,u,tes
and its relations with It's constituents, form the
only security, where there is express limitation
against excessive taxation and un"ise legislation
VII. No opinion expressed by the court as to
whether the act complained of Is unjust, unequal
| unwlSe, or oppressive " to any class. ., -
Judge Christian, delivering the unani-
| nous opinion OF the Court, said:
| The act Of the General Assembly whose
| constitutionality is drawn in question in this
case is the 104th section of chapter 240, Of
session acts 1874, which is in the following
words: ...--~---.-. .....' ...
"Section 1O4. On every license to MGR
| chant or mercantile firm the tax to be paid
shall be graduated as follows: IT the amount
of purchases shall not exceed $4,000, the spe-
| cifc tax shall be $40; and for all purchases
| o1-or 000 nd locc thon c.c0 0lH tboro cho1
| be paid tax of one-baf of one per ccLtIm.
| Upon all purchases over 100000 and less than
$4,000 there shall be paid tax of forty
| cents on the Sl0O Of said purchases in excess
of $4,000. Upon all purchases over $4,000
and less than 100000 there shall be Faid
tax of thirty cents on the 500 Of said pur-
| chascs in excess of $4,000. Upon all
purchases over 100000 there shall be paid
n tax Of ten cents on the 800 Of said pur-
chases in excess of 100000. The tax i'm
| posed under and by virtue of this section
shall be in lieu of all tax, for State purposes,
on the capital actually employed by said
| merchant or mercantile firm in said business.
The tax in excess of $40 imposed by this Sec
ton shall be paid in equal instalments on
| the 10th of January, 10th Of April, 10th Of
July, and 10th of October in each year, and
shall be collected in the same manner that
| license taxes are collected. Merchant tailOrS,
| lumber merchants, dealers in coal, ice, or
| wood, shall be embraced in this section.
| But this section shall not authorize any such
| person to sell wine, ardent spirits, or mix
| ture thereof" ..r.
We are now to inquire whether this act Of
the General Assembly is invalidated. by the
| Constitution of the State, or, in other words,
whether there is anything in the provisions
of the Constitution which either expressly
or by clear implication forbids the Legisla-
ture from impesinga
| LICENsE-TAX ON MERCHANTS.
We say expressly or by clear implication;
| for the rule which governs the court in cases
| like this, is that we can declare an act of the
| General Assembly void only when such act
| clearly and plainly violates the Constitution,
| and in such manner as to leave no doubt or
hesitation on our minds. This rule has
been repeatedly declared by this court.
Where a plain and palpabe infraction of
constitutional provision is shown in law,
| upon the validity of which it is called upon
| to decide, it is of course one of the highest
| and most solemn duties of the court to de-
clare such law to be imperative and void.
| II, however, it be only upon slight implica-
| tion or inconcluSiye reasoning that the sup.
posed infracton can be made out, the court
| should never undertake to rescind and annul
| the solemn and deliberate act OF the legs.
lative department of the government. The
presumption always is that the Leg>-
lature has judged correctly of its own con-
stitutionai powers, and the contrary must be
clearly demonstrated before coordinate
branch of the government can be called
upon to interfere between the people and
their immediate representatives. The decl.
sions of all the courts, State and Federal,
speak uniform language on this subject.
A citation of authorities which establish these
principles would include nearly every case
| in which a question of constitutional law
has ever arisen. The rule referred to has,
believe, the singular advantage of not being
opposed even by dlctum.
| In order to ascertain whether the act in
question is plain violation oil the Constr.
tuition, and clear usurpation Of authority
! in the law-making power, the true
'.r TESTS TO BE APPLIED
are: First. Is the act in question in the ma.
ture of legislative power? Second. Does the
| Constitution, expressly or by clear tn1pl,cd-
| tion, forbid the increase of such power?
If the act be within the general scope of
legislative power, and if it be not forbidden
either expressly or by clear implication either
| by the State or Federal constitutions, tits
Udhd.
To make it void it must be clearly not an
exercise OF legislative power, or else be for
1 hidden SO plainly as to leave the case free
from all doubt. -. .-. .a..t
That taxation is legislative power has
never been questioned in this country. The
power to tax rests upon necessity, and is in
herent in every sovereignty. The Legisla-
ture of every free State will possess it under
the general grant of legislative power,
4 whether particularly specified in the Consti.
tuition among the powers to be exercised ty
it or not. Coolys Const. Linz, 479. 1t was
4 said by Chief:Justice Marshall, in ProVi'
3 dence Bank Us. Billings, Peters, 563, "The
power OF legislation, and consequently taxa
! ton, operates on all the persons and pro
| perty belonging to;the body polite. This is
ii.,.... AN ORIGINAL PRINCIPLE, ......
which has its foundation in society itself. Il
is granted by all for the benefi! OF all. II
resides in government as part of itself, AND
need not be reserved when property of any
description, or the right to use it in any
Imanner, is granted to indyidnals or corpo
rate bodies. However absolute the right OF
AN individual may be, it is still in the nature
of that right that it may bear portion OF
the public burtbens, and that portion mus'
be determined by the Legislature"
But this court has declared the same prln'
chile in the most explicit and emphatic
terms in Eyre us. Jacobs, sheriff IA Grat
aI;u riy,r nninlnn