The morning star and Catholic messenger. [volume] (New Orleans [La.]) 1868-1881, 1875-05-02
Nature aud Limit of Taxation.
IN. o. Price Currently

question, and one that is becoming very
serious to the people of "the best govern
meDt the world ever saw" and more espe
cially to the unfortunate citizens of the re-
constructed States. The constitutional
prohibition against excessive taxation is in :
definite and unsatisfactory, the standard
of excess, varying generally with the char
acter of the Legislature. If the body of
men who makes the laws and impose the
taxes are interested in the property taxed,
and not concerned in schemes for appro.
priating to their own use the money col
lected from the people, the idea of excessive
taxation would necessarily represent a
much lower rate than when, as has been
the case under the carpet bag governments,
moet of the law givers are not identified
with the taxed population, and derive their
income from the public funds. In the one case
the question would be, how much can the
people spare to the government, and what 10
the least sum necessary to administer it in
the other, what proportion of their annua
gain shall the government allow to remain
in the pockets of the tax payers, and what are
the ways and means whereby the govern
mental expenditure can be increased
Under our republican Institutions the ex-
ercise of the power to create public debt
and impose taxation has become of late
years q most conspicuous feature. Federal,
State aud municipal debts and taxes created
and imposed by volumes and codes of COM
plicated and vexatious laws, press, every
year, more and more heavily upon the peo-
pie. The limit of this power to impose
these burdens seems still indefinite. The
limit of ability to carry them appears now
to have been reached by the people of the
city of New Orleans. 1t is a somewhat hu
initiating and startling result of our boosted
free institutions, that the exercise of the
right to govern ourselves should manifest
itself most prominently in taxing eur
selves into bankruptcy. The individual
American Citizen is being robbed and
plundered by the aggregate American Citi-
zen. He is picking his OWE pocket-steal-
ing his own earnings. He is the victim of
his own oppression.
Washington's theory, announced in his
farewell message, that the success of
Republic is dependant upon the intelli-
gence and honesty of its people, is de-
monstrated by the anomalous and DISTRESS
ing situation above referred to. Dishonesty
on the part of those who have made and
executed the laws, has resulted from want
of honesty or intelligence in those having
the power of election, and the luxury OF
proves to be not only
troublesome but extremely expensive.
Were it not for our traditional and in
herlted prejudice against heads that "wear
a Crowd" We are almost prepared to ad-
NIT that it would be cheaper to hire q
king.
1t is perhaps impracticable to limit the
CAICht va OaAAGlOu. IL bS proper UuaG Inc
government should have tue powsr to
bring out all the resources of the nation or
the community, when circumstances de- |
mand it, and therefore the responsibility
Of determining to what extent the public |
necessities require the exercise of this |
power, must be left with those who are
entrusted by the people with the duty of
government. But the nature of these !
public uses-for what purposes this power |
nay or may not be exercised, is question |
1pOp which there has been and still is much |
Inference of opinion. 1t is gratifying to |
lote that the Federal judiciary has lately |
aiken decided position in this regard,
which will go far to determine the question |
md correct many existing evils.
In case decided by tue U. S. Supreme |
court in February last, this question of
he nature and limit of taxation was ably
discussed by Judge Miller. We extract
he statement of the case from the New
York Findncier.
The city of Topeka has issued one hundred
1000 bonds, as q donation to the King Bridge
company of that city, and to aid and encour-
ge the company to establish it's works at that
lace, of course upon the theory, SO necessarily
aunted in support of protective tariffs that
he establishing of manufacturing enterprise
would be n direct benefit to the city. a general
ct to incorporate cities of the second class ex-
ressly provided that the council of a citv
hould have power "to encourage the establish
1ent of manufactures and such other enter n
rises as may tend to develop and improve
uch cities. either by direct appropriation from
he general fond or by the issuanoe~of bonds
such amounts as the council may determine.
e q matter of fact, the bonds were so issued
he first coupon was paid, out of fund raised,
8 alleged and not denied, by taxation; then
he city-whether because the enterprise had
y that time shown it's Improbable character
} not statedS-refused to pay further interest,
nd the Citizens Savings Association of Cleve-
and sued on the coupons it held the Circuit {
ourt pronounced the bonds void, and the
ank carried the case up.
The point upon which the decision of
he Supreme Court was based was that the (
ct in question authorized the taking of (
rivate property by taxation for a private I
urpose. Upon this Judge Miller decides
The validity of contract which can be
UTILIZED only by a resort to taxation, de-
ends upon the power to tax for particu-