National Republican., 1882-12-22

would lead to the affirmation of the right of
the state to make race, or color, or religion,
or age, or stature the criterion Of civil rights
and to exert the absolute right of coniscation
by classes or descriptions; for, in such case,
every person of that class or description
would stand on an equality with his fellow
victims
II is not denied that state may classify
the persons who are to perform certain pub
lie duties, or bear certain public burdens
based upon personal peculiaritics of even sex
or calling, Nc; as to require military service
only from males, or to exempt females from n
poll tax, and imposes license taxes upon GER
tain trades, or tax all franchises of corpora
tions and their special privileges; but II could
not impose poll tax on one-half its male or
female citizens that it did not impose on the
the rest in like degree.
And when we come to the case of property,
as property, to be affected by tax or any
other imposition imposed upon it as u thing
of value, distinction cannot he made to de-
pend upon character, or occupation, or quail
ity, or any individual characteristic of the
citizen. To hold otherwise would he TO set
up the very essence Of tyranny and arbitrary
power.
equal protection " is the same protection
under the same circumstances all are TO stand
alike in like intrinsic conditions. Holding
property as property is certainly like in
trinsic condition. In the administration of
justice. if the criterion of right to sue be
value, all must have the same right when the
same value is concerned; or if the criterion
be the nature of the controversy, all must
have the same right whose cases are of the
same nature. This appears to be too clear for
discussion.
So too, in the matter of taxation; if the tax,
as in this case, be laid upon the values of prop
erty, all persons must stand OH the same
footing according to the value of their rcspec-
tive property, as to the proportionatc burden
they are to bear in respect of the value.
The farmer must be assessed at the same
rate for the value of his land as the lawyer is
for the value of his land, and he must have
the same right of notice and hearing, &c, as
his fellow citizens of other callings And il
| deductions are provided TO be made from
values on account of debts (Which is only a
method of reaching effective Value) of one
class of citizens, they must be made from those
of other classes without reference to what
particular characteristics as citizens or persons
| they may have, as sex, or race, or age, or
quality, or calling.
| The basis of the imposition being property
as such, the fact that certain property is
owned by corporation or white man, or
man of bad character, or a clergyman, cannot
be made the ground of a levy that both in
form, in fact, and in result is unequal and in
furious Any other doctrine necessarily Implies
that the state may carry such unequal eSac-
tions to the end of complete coniiscation by
edict of all the property of any class or man,
who, during the passion of the hour, may not
be in the sunshine Of popularity. History, it
is believed, furnishes no precedent or parallel,
save in the evil governments of despotism,
for such determinations as the state of Cali
fornia has undertaken to make in the case
under consideration.
All these considerations are far apart from
the question of the right of the states, consist
emily with the national constitution to tax
in every form particular callings, operations
occupations, and franchises as such mot inter
fering with the operations of the national
government), which l not only admit but
maintain.
The propositions here advanced are no in
vasion of state rights, for the states them
selves were the makers of the national consti-
tuition, and in making and amending it they
designed that every state should administer
its government upon those fundamental prin-
ciples of justice and equity without which nc
government of the people and for the people
can exist.
In respect of the personality of corpora.
ton under the constitution, the rights here
drawn in question are rs completely personal
as if the corporation were private partner.
ship; for, in respect of such questions, the
corporation is merely the association of pri
vate natural persons with their aggregated
means for the accomplishment of just object.
of public value that could not be accomplished
without such aggregation of capital and CO
operation of individual enter prise.
VII.
Upon the other points in this case the briei
of my brother Sanderson leaves nothing fol
me to add.
| At the conclusion of the senator's argument
the court adjourned to January 3.