The Emporia news. [volume] (Emporia, Kan.) 1859-1881, 1878-10-25

RONcInHlCul 10 pun A1OHA 40
an acknowledged right in another to
build up; from the incompatibility of
right in one government to destroy what
there is right in another to preserve.
The attempt to use it the power
to taxi on the means employed by the
government of the union, in pursuance
of the constitution, is itself an abuse, be-
cause it is the usurpatiOn of a power
which the people of asingle state cannot
give.
We find, then, on Just theory, total
failure of the original right to tax the
means employed by the government of
the union for the execution of its pow
ers. The right never existed, and the
question whether ii has been surrender
ed cannot arise.
The power to tax involves the power
to destroy; the power to destroy may de-
feat and render useless the power to Gre
ate; that there is plain repugnance in
comforting on one government power
TO control the constitutional measures OF
another, which other, with respect to
those very measures, is declared to be su-
preme over that which eXerts the con-
troll, are propositions not to be denied
If I'VE apply the principle for which
the state of Maryland contends to the
constitution generally, we shall find 1t
capable of changing totally that instru-
ment. We shall find it capable of ar
resting all the measures of the govern
ment, and of prostrating it at the foot of
the states. The American people have
declared their constitution, and the laws
made in pursuance thereof, to be su-
preme; but this principle would trans
| fer the supremacy, in fact, to the states.
If the states may tax one instrument
employed by the government in the exc
cution of its powers, they may tax any
and every other instrument. They may
tax the mail they may tax the mint;
| they may tax patent rights; they may
tax the papers of the custom house they
| may tax judicial process; they may tax
all the means employed by the govern
ment, to an excess which would defeat
all the ends of government. This was
not intended by the American people.
They did not design to make their gov
eminent dependent on the states.
The court has bestowed on this sub
ject its most deliberate consideration.
The result is conviction that the states
have no power, by taxation or otherwise,
| to retard, impede, burthen, or in any man.
ner control the operations of constitution
al laws enacted by congress to carry into
| execution the powers vested in the gener-
| al government. This we think the una
hOAudbAC consequence vi lAAdI
which the constitution declared.
We are unanimously of opinion that
the law passed by the legislature of Mary
| land, imposing tax on the Bank of the
United States is unconstitutional and
void. But this is a tax on the
| operations of the bank, and is, cOnse-
| quently, a tax upon the operation of an
instrument employed by the government
of the union to carry its powers into exc
cutional. Such tax must be uncOnsti-
| tutiOnal."
Little need be added. The opinion of
the court covers the ground. Nothing
employed by the government in the legit-
innate enercise of its functions can be tar-
ed By tile states. The reason is obvious.
SUCH power would enable the states, or
part of part of them, to break down
the general government-just what the
secessionists wanted to do.-This was
made test case of the doctrine of Estates
| Rights" and the mastery opinion of
chief justice Marshall, and concurred in
by all his able associates on the bench,
settled the matter forever, except with
factionists. But from that time they
hated the United States bank, and made
war upon it, simply because it had been
the innocent instrumentality by which
the case was brought before the court.
The raising of money by the issue of
bonds is a legitimate exercise of power
on the part of the government, conceded
by all. Therefore, bonds cannot be tax.
ed. The Republican party is not respon-
sible for this, but George Washington
and his cOmpatriots. Garry up the
charges and lay them down where they
belong. Only enemies of the union can
intelligently wish to give the states pow
er to tax the means of the federal govern
ment. The Republican party has taxed
ali things that it was lawful to impose a
tax upon, even to the circulation and de
posts of the national banks, and when q
direct tax is levied by the general govern
ment, should that be done, then the bonds
will come in.