The New Orleans Democrat. (New Orleans, La.) 1875-1876, 1876-04-23
1,nnraanon fra,n rirst, enxc.

the States pfeslucu Over ~ s ~, "a ~
81 nntlontiI reputation IA Hon. Thos. NJ.
Cooley. 81 Michigan, aud Hon. Jno. +.
Dillon. az Iowa, supported also by suan
AHA tuftsconsults ~ Isaac i. Redfela
ana Hon. Juatice Miller. OF the Su-
IRENE Court Of tho United States, deny
that under tho principles of our Tree
governments, that there IS any power
n the State Legislature To tnN' or ~
thorixe cities or counties 10 taN ~ 49,
hahifanta to Md railway companies.
IN, Enrp,nr, here read nj length from
nate iii third edition Of Cooley on
Unconstitutional limitations, and from
afokea Ia county Of Scott. 10 Iowa hep /,
St~fc ~ ri. VI. County Of Wapcllo,, ~
Town. and read Mt length the opinion
d Hon. ! +. Dillon then i .,
the Supreme Court Of Iowa. WI
Hanson W. Vernon, ~ lDw" , nua
Medium vs. Owen. 20 Town
and cited the decisions OF the supreme
1,ntlrt N Michigan and Wisconsin IN the
fntlowiuu cnsns Tho People vs.. Inc
81 Isnwnahip Board Of Salem. 20 Michigan
neodsrfs. db2: Bay City vs.. state Treas
.ssygsr. "a Michigan, 600, Thomas VS.. City
81 port Huron. ~ Michigan. III curtis
n. Whiprle, "a WISCONSIN,, 3oo' Wn .,8
-. Hhclloygan aud FoDdulac ltnllroad
4 finu,s,nnv a. Wisconsin. 1G7. aud People
|4 n. Butehalor, 90 N T.. 1873. ~ az these
ssall considered aud ably reasoned cases
II N sgns held that the taxing power coula
Il nat b. ,issd Ia aid of railway companies,
4 a sSSnr an the ground of any express pro.
klbittop In The constitutions OF any ol
fhone States. but on tho general proVis,
iona for tho protection 81 properly hha
Tho limitations Of the power Oh SoNo'nr
e Sncfat over property. Says Hon John u.
UflIop.s then Chief Justice OF Iowa
II And now United States Circuit Judge,
n the Eighth Circuit, in Hanson VIZ
IL Vernnn 2T Wis. u. 40. Taxes are
kurdrus or charges imposed by the
4 Ii sIMuisluttre upon persons or property ,o
raise money for pubtc purposes or .
Y accomplish some gor0hmc4tdt ehn.
L Il 6ntr,o of tho authorities for this doctrine
I 81 definition are cited in note. but
x "a not stop in tho thread Of my argu
innnt to quote from them. add thai
4 f4no authority, nor. as ] believe. over
Il a6icftit,i. eau be found which asserts
" fknt there can be any legitimate taxa
~ ki0n when the money raised does not ~
81 into the public treasury. or Is not dcs
{lnod for the use of the government o.
some Of the public governmental 81
81 viaIuns Of tho State In other words, 9
nublic governmental use or purpose i
Involved In, and il essential to, tho idet
~ \ tnx. II conclude" says Jercmial
Hack, Chief Justice, ~ Sharpies
4Sno. (2l Penn, l60 that
HW authorizing taxation Tor m,
HER than public purpose ~ voio
nnfn. he says, "a Tux for y private pui
~ Il unconstitutional, though 1t pas
Hfourh the hands Of pubic officers.
A tho circumstance that taxes or con
3butions demanded for tho use OF TIN
0yornment, and not for private uses
hat confers upon the power TO tax II
nou1iar character. Tho act u
Y Ei1eSfioh presents the case Of the levy O
- FOR d specific, designated purpose
neither this purpose be public o
E&lmte, whether the money thus re
6Qlred Ii In the nature OF u tax or IL ~
Illegal exaction under the name an
ENl6e Of u tux. arc judicial questions
II Ia not tax laid for publ
6QrpOses. because the donoo thereof !
y mere private corporation. voluntaiil
%r0nnixcd for peCuniary proht, an
56bse ultimate business Is that OF
mere common carrier q
I'D The Court cannot uphold tho tn
a question without sanotioning, til
following principle, VIZ; 'Ihnt
cOntDetent for The LcgiStdtlH
fccntsse az the incidental adrdntdges rhic
Y would result 10 The community from q
cory'ving ont Of The objects ola rol'u'fd'
Dftrdte rdil,rdy corporation, organize
Tor pecunidyU profit, 10 authorize q tar
= bc levicd on fho citizen and his propertl
- be Qircn as q bounty TO such prird
oUrpOfdti0n, 10 De- used Ia aid Of b
undertaking, ,rttlom any pecWttd
Oo5nDeuSdti0n to the fdrpdyGr ben
xooulempi0tcd or prorided." Such n do
trjne would unsettle the foundation
= private rights. Tho citizen would =
al longer owr ais property in fee simpl
but hold X as n tenant at the Will OF I'll
majority OF tho local community
81 Whlch Il IL Situated" All tho cas-,
cited sustain the able and unal
oWcrable views expoundcd by Judt
Dillon a. the sorgan of the court in tn
E Naee.
81 Railroad companies are essential
private. The land over which they rul
the rolling stock and other property
In Ill the property Of tho stakeholder
and no more under the control or I'll
Leglslature than tho property of an
Individual. Their franchises, althoug
granted by the Legislature, become in
mediately private property completed
protected NJ such under the authorit
y SS OF the Dartmouth College case. No en-
| riages but their own can travel on Oh
road when built, and they can charg
@ such rates OF compensation as the
. III please, provided they be uniform rate
They fulfill none OF the functions
government In any way.
IL is difficult 10 see why the husne.
OF CARRYING soouS ana persons lof mr.
8 IL o public business any more than kecl
imp those goods la warehouse. ,
Il taxing care of those persons in an I'M
The public would be greatly benciittc
by excellent and cheap hotels an
stores; therefore if six or more person
unite and form n company to establis
hotels aud stores for the public, tn
legislature, on the same principle h
which tax TO aid railroads is advocate,
may tax the people, and give the none
70 such hotel or mercantile compan,
Few things can he of more importance
or of greater public benefit than tt
establishment of manufactures, an
especially OF cotton aud sugar manl
factories and mills in Louisiana. The
would save 10 our people the enormot
profits made by the factories of En-,
land, and the Northern American Statc
would give employment to thousands
needy citizens, who in their turn Won
patronize and sustain all other branch,
OF industry, and instead OF taxing ii
people to build railroads
carry our cotton away M
bring II back to us again in the shape
manufactured goods. would it not
more just Qf the Legislature has pow
to tax for such objects) TO tax the Poop
to build factories here, which won
keep the wealth here, and increase
nve 90 hundred fold? Then in tur