New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1883-01-03

rhics can toch The indiridal his property Including
among then, that oftnrdtton
tits undoubtedly that the power OF taxation pos
sessed by state be exercised upon any subject
within her and Of 70 b any sa AS
stated by the Supreme Court at may touch properly
tured form and in its various transactions And the
/ amount OF the taxation may be determined by lne
pSoductiveness It MAY touch business in the almost
infinite forms in which it is conducted III professions
Unless restrained by provisions of the Federal Const
tine pc Of ns sdie as TO Where 111 the
to which it apples are Tit92 her jurisdiction '7'e
IL is also undoubtedly true that the hardship ana m
justice OF tax levied by the state, consldered MIN
cognizancc Whether tax upon prOperN hu,yeU. % %
taxation be per cent of its value or per cent OF ~
of policy and not of power SO often nd in the re.
ports language TO the effect that the States power OF
applied the special facts OF the cases IN
which it ia used but which should always De e"a o w con
ct with any nhhtions of the Federal Constitu-
| ton.
| TAXING POWER OF THE STATS.
There in the very nature OF the Federal Govern
and the powers with which It is clothed many pro
hibltio upon the taxing power OF tho states Mi'
impeachment To the free and ful exercise OF l powers
nop e e o2oes of te Federal Govern
nen IL might otherwise embaITass and even defeat inc
sad by Chief Marshall that the power 10 FAX IL
wolves the power TO destroy and tha therc %oul oe
control the constitutional measures OF another Govern
in respect 10 which the latter Is declared 10 DC SUI
preine. When, therefore, Congress had created Dh
the finances of tie tS<rnmrnt it wag held that The
states were inibitcdYfom tnxing tie Institution il
the States" said that Judge, may taS one i1sru
meut employed by tho government in the execution OF
it, powers. thew may tax any and every Other llsfu
Incnt They lax the mail; they may iaH the mint
they may tax Tue pnrcrs or t1e Custon House; tl.!
may judicial process; they nay tax oil me means
employed by tie Government to an excess which Wouiu
defeat all thc ends Ol government IhiS WIS lot lhtu-
ded by the American people. They did not design to
make their government dependent upon the States
! tNc Cul.o ugh vs.. VI iryland, WA"a., 432)
For like reasons the public securities OF the United
lar as sucn taxation is permitted by Congress.
imposed b. tue CITY OF Charleston upon az personal
estate IN limits including among Otlcr things STOCK
United Statosws there Gsjudged 10 pe invalid
The Conf snld rat the rax was uuo contract between
the Government ind vicuaIs. and therefore operated
directly upon the power TO OorroW money ON the cealt
of the tnItei states tnat II the rgdt to impose it
existed with tao States il was a right wEch in IT'S
nature acknO wedged no limits and might bo exercised
10 an extent wnc would seriously cmUarr,ss tao Gov
eminent It's eXieence was therefore neid inconsistent
win the supremacy Oh ne GoNeIhnth NJ "a tHo eActcIse
Gl9j 81 granted powers '''0n 'H'' '''' '''''
o neg Illustrations ght he given Of implied nnib-
tons OF the Fcdefh Constitution 10 uiAiron ~ ane
states The OF the Gcnerai Government cannot
mterered wtn their exercise embarrassed IN any
respect 0y such laNalou DIS M "i.c" poIn go 49,
reference 10 attempted taxation on goods imported
packages and goods in transit from one State to
another Toe powei 10 regulate commerce. foreign ana
interstate, he thus ramlncied BY state action
Brown W. Maryland, ~ Wnea:, 43l; We!ton vs. MIS-
souri,, 10 0 to, 275; Weller w. Was mia IL ono OLD
SO with the express prohibitions upon the States COO
tanned in tue Federal Constitu they apply equally
10 IA Saiion and 10 any other action OF the They
cannot eyaded the plea that the state possesses
unreslrlc I'd power 10 tax. Where, Tor example Il
Stare has stpnlated for valid cons .erIon to exempt
cerain property from taxation as has been repeatedly
held that she may do tie stipulation cannot nub'eqeh
ly he and tie property SUBJ cei to taxation
lie provision which secures cue iuvlOehhy oi con-
tracts against legislation stands "a perpetual
interdct ag inst the Imposition OF tue charge ~ TO DO
purpose such case 10 speak OF the power OF taxation
az attubnte OF state sovereignty whI,h cauuo. DC
surrendered that sOvorciguty, Whatever ts eItont,
must be exerted In subordnauon TO the pTohDiu"n OF
Constitution, when is te supreme law OF the and
Many or the attributes OF sovereignty Whch tAo 0t'S
would possess Independent political cOnHlnltles
have been la IKE manner surrendered 70 tue Federal
peace to into Treaties 81 alliance, aud To regulate
cases presented to FEDERAL Court wncre complaint
made % tax levied by tne states, whether ,nere Is
81 ee MI M y IF the oapt 10 enforce the Innib
uon it matters not whom s decision may auect nor
now aid irresponsible tnc power OF the Slhtc may
be Independently OF sucn prohibition .....,., a.. 10
Inc Ourtoeuh amendment Of the Constitution IN de-
caring that state snai deny to auy person WITHIN Jus
jurisdiction the equal plo,ecuUh OF tne INV ''t
limitation upon exercise OF al the powers "i III"
STATE when tOGcn tie ndiy lua or M, properly,
including among th'm thht Oh taxation we
state may i cannot Deprive any one Wltmn us Jlr
pro eeOn Of laws eJnt equal security uldrtn
10 every similar terms in hs life, MS AOrity MS
only accesei 0iy Dy hl. Oh The same terms win othtI
10 the the country fox thesecuuy ot as person
the prevention anu Tcdfcss Oi "lonar ava
from ,ny greater burdens or caargos tAan suca as
equally imposed upon all others uhuef hhe cicdIH
stances
Lt,a o~otecasn IS impossible unGcr. sgs;rn Of
trhere arbitrary AMI u"equGt taxation IS pcrisStDf
TIE JOmtcHfh dmenamod ioTJ'"s unequal eLdc i"ns ~
ererB aud Hnder any PrGoicc d"d - e0W So JoIodS
uneuot Grdion or IS ~ Na Jor'n That oPTess'ce o"r
denS are usa0tiBidid
Unequal exaclions in every form, or under any pre-
tenc are absolutely forbidden; and OF course unequal
taxation FOR IL II IN that form that oppressive burdens
are usually laid. 1t is not possible TO conceive OF
arbitrary aud unequal taxation IS permissible whore
different persons may DC taAeu on neiI Popc - Vi .no
e.ftgE M i'm
for Instance, may be taxed at per cent on the
where one may be tnts taxed according 10 his Color
because nc is wnitr or black, o. brown " yellow, or
according any other rule tnan that OF hKod rate
proportOnae 70 tue value Of his property ,
In the Consultation OF several states provision is
ton Of properly and this is held mean That ta1es
must be levied according to some liked rate or RUE Oh
amount upon similar kinds of property OF inc sauio
a a%s As court o Mehsan 10 compel
divIduals to contribute money or pforery 70
any common ratio, aud without requiring
the paid by piece or KIND Of property or ~ Que
another Is 10 levy forced contribution, not lax uuy
or deposit within the sense OF these terms as appou 70
government" Woodbridge W.. tue Clty OI DctIot.
Mich, sol Burroughs on Iaxation ch9p o. AU7ou,e
equality aud uuiforni may not be atinaDle III pho
tce but an approximation 10 tnc - pos5iOe anu my
plain departure from the rule VIII defeat the TAX
OPERATION OF THE FOURTEENTH AMENDMENT.
What Is called for undet constitutional provision
requiring equality and uniformity IN me sAatiom y,
propery must be equally called Tor by the Ourtoenth
amendment. The forced contribution from one which
would follow taxation OF hs property without reference
10 CANNON ratio would be Inconsistent with ina equai
protection which the amendment requires inc Stale 10
! extend TO every person within Las Jurlsilc'lon' -,
The application of The amendment TO taxation nus
been recognized by the legislation OF Congress soon
after the adoption OF this constitutions aheannivm.
aboshng slavery aud involuntary scryitude measures
were proposed 10 give practical irecdOnlo lhe eianct
pated race, which resulted IN the passage OF ue I'VE
Rights act Tnis gave citizenship 70 persons o. taG
race and then declared citizens OF thc Chiteu
states of every race and color without regard 10 any
previous condition or slavery, or iny0u MARY serN
snonld nave right III every state ana TERRITORY
In make and enforce contracts 10 sue DC pdrllc5 hh
give evidence inherit, purchase, lease sell Own hna
ana personal properly ohu 10 ui auu ciut
benefit of a laws and prOcec1ings Tor tue security Vi
person and property as Il enjoyed ny wnIe oi.z ns
un shouId ie subect Ike punishinents, pains ana