Richland beacon., 1880-06-26

| Mr. Associate justice L Ouu, as the
organ of the Court, the other Justices
concurring, rendered the following
opinion, tO-wit:
This is proceeding under Section
II of Act ll9, approved April TO-,
1880, instituted by the Sheriff and
Tax Collector of the Parish of Ouach-
ita to collect from tho defendant a
license tax-State aud Parish-of $25
per month for each, imposed under the
18th Section of said Act "upon all
travelling agents from other States
Offering any species Of merchandise
for sale or selling n.e same"
The defendant resists the payment
of this license upon several grounds,
among which We find the following:
That the imposition of this license
violates paragraph of section Of
article 4 of the Constitution Of The
United States, which declares that
the citizens of each state shall be enti-
tied to all privileges and immunites
Of citizens in the several States"
There was Judgment for the defend-
ant and plaintiff has appealed.
Tie question presented is, whether
the statute imposing this license vio-
lates this clause Of the Federal CoDsli-
tuition.
This provision affords one of the
most important constitutional guaran-
tees for the protection of the citizen.
1t was doubtless intended to secure
to the citizens of each State the enjoy
ment, everywhere within the limits Of
the Federal union, Of those funda-
mental privileges which belong OF right
to the citizens of all free governments,
and to prevent an unjust discrimination
on the part of any State against citi-
zens Of an other State in the full and
free exercise Of these privileges.
We gather from the decisions Of the
Federal and State Courts that among
the privileges aud immuni,ies this
provision was intended specially to
secure, were the enjoyment of life and
liberty, the right to acquire and pos
sess property Of every kind, to pass
through, and reside in, any State for
the purposes Of trade. the right to sue
in any Of the State courts, and ID sell
or dispose O. property, real or personal,
and all such similar immunties With
respect to these privileges it was
designed to place the ciiizens OF all tlre
States upon q common basis o: entire
and perfect equality. The increased
interstate trade and commerce of late
years, have developed acass of busi-
ness men, now recognized as distinct
profession or calling, known aud de,ig-
mated as commercial or travelling
agents." who travel throughout the
different States, as representatives of
commercial houses, aud sci. goods and
merchandise by orders.
This class Of agents is made the sub
ject of legislation by the section Of the
statute above referred to. Some Of
them are citizens Of this State and
some Of other States.
The section in question imposes a
license Of twenty-five dollars month
on travelling agents from other States,
| but eXacts no license or tax upon the
same class OF persons who are citizens
of this State. And ths question again
recurs. does this violate that provision
of the Federal Constitution which
declares that "the citizens of eac:
State shall be entitled to the privileges
and immunities of the several States?'
Privileges and immunitlcs are syno-
pymons terms Privilege signifies a
peculiar advantage, exemption, immu-
nifty; immunity signifies exemption,
privilege.
When We consider the meaning of
these terms. and reflect upon the i'm.
portant object sought to be accomplish
cd by this constitutional provision. SO
essential not only to the unrestricted
trade and intercourse between the
States, but even to the liberties and
highest privileges OF the citizens of
common country, We are bound TO con-
clude that requirement of State law
that discrin:ina,es SO giariugly against
citizens Of other States and in favor of
the citizens of its own State, is design.
I'd TO defeat the objects and purposes
which this wise constitutional provi-
sion was intended to secure, and there
fore violates its letter and spirit.
Nor is this new question for we
6nd We are supported in this conclusion
by the highest authority. Cooley 10
his work on Taxation, page g., says /:
The federal constitution prescribes
that the citizens Of each State shall be
eutitled TO all the privileges and ion.
niunities of citizens of the several
States. Among these privileges is that
| Of being exempt in other States from
higher taxes or imposi,ions than are
paid by the citizens of such other
States. Under this provision, while it
is entirely admissible to lew taxes
upon the business and property Of uou-
resident traders within the State, it is
1 not comnafant IN ronu;ro fhocn "a <.bo