The Aberdeen examiner. [volume] (Aberdeen, Miss.) 1866-current, 1883-03-29
Important Decision By the Su-
pTensS Court.

PlOld'Ih phdto bVuN blSV0, Nohf C-O
and 529, John Elliott ct al, against
the Governor, Auditor and Treasur
er of Louisana These were suits to
compel the State officers of Louisiana
to apply to the payment of the inter-
est and principal of the consolidated
bonds of the State Of 1874 all money
derived from the tax of 81 mills levi-
ed to pay such bonds, by act No. 8 Of
l874,and to continue to levy and col,
lect said tax and make such applica-
ton of it until such bonds shall be
fully extiuguishod and discharged.
This court holls, first, that the State
Constitution of Louisiana, of 1879,
took away tie power of the executive
officers of the State to levy and apply
thisTaX in accordance with the act Of
1874,
Second that the executive officers
owe duty to the State alone and have
no contract relations with the bond
holders. They can only act as the
State directs them to act, and hold as
tho State allows them TO hold. Third
that the court cannot assume all the
executive power of the State SO far as
it relates to the enforcement Of this
law, and to supervise the conduct Of
all persons charged with any official
duty in respect to the levy, collect
ions and disbursements of the tax in
question until the bonds, principal
and interest, are paid in full aud that
too in a proceeding to which the
State, as State, was not, and could
not be made party. That the polit
ical power cannot be thus ousted Of
its jurisdiction and the judiciary sit
in its place. The decree and judg.
ment of the court below denying re-
lief in the writ of mandamus prayed
for, are affirmed. Opinion by Chief
Justice Waite.
A decision was also rendered by
the court toeday in the case of the
State of New Hampshire and the
State OF New York against the State
Of Louisiana and her executive ofii =
GERS. These are suits on repudiated
Louisiana bonds, which individual
bondholders of Now Hampshire and
New York transferred to theirroapec-
two States in order that the States
might bring original suits in this
court against the State Of Louisiana
to compel the latter to fulfil its obi
cations. This court holds that The
suits arc in effect not the suits of the
Stotoo of Now Hampshire aud Now
York, but the suits of individual ciG-
zens of those States against another
State; that the States Of New Hamp'
shire and Now York are merely en-
deavoring to act as collecting agents
for their citizens and that this can.
not be allowed. The judicial power
of the United States does not extenC
to suits commenced and prosecute
as these in effect are, by individual
against one,of the States of the Union
The action cannot be sustained aut
the bills are dismissed. Opinion o
Chief Justice Waite.
A decision was also rendered to
day in the case of Andrew Anton
against Samuel G. Greenhow, treas
urer of the city Of Richmond Va
brought here by appeal from the Su
prome Court Of Appeals If Virginia
This was Il suit to test the constitution
ality Of the act of the General Assem-
by of Jan. a, 1882, entitled an "Ac
to prevent frauds etc, populurl
known as the "Riddleberger bill,
which forbade tax collectors to re
ceive in payment of taxes any cupon
of the State bonds of 1871 and 1875
until the genuinees of such cupon
should have been established by judi
cial proceedings. This court hold
that the obligation of the contrac
between the State and its bondhoId
ers has not been impaired hy the la,
in controversy, which. does nothin
moro than make a change in tho Ma
turo of the remedy for its enforce
ment, The judgement of the Su
premo Court of Appeals Of Virgini
| is affirmed. Opinion by Cleft Justic
; Waite.
In reply to the inquiries to, day th
,, Commissioner of Internal Revenu
said that the effect Of the law reduc
ing internal revenue taxation wuuI
be as follows:
; That the taxes upon capital and d
posits of banks and buukers, an
national banking associations are 70
pealed from this date except sue
taxes, as are now due and payable
that the reduction Of tex upon check
! drafts otc., upon matches, Perfume y
mechanical preparations and othe
articles imposed by schedule "a,
following section 3437, Revised Stat
utes takes effect July 1st 1888; tha
after May lst 1883 the tax on manu-
fuctured tobacco and snuff will be
cents per pound, on cigars SO pc
/ 600, and cigarettes 50 cents pc
1000; that there will be a rebate 0
tobacco, snuff cigars and cigarette,
of the d ference in the taxes recen
ly imposed and the LAKES as now pro
vjded for, where the claims amour
to $40 These claims must be pre-
sented within GO days from May 1s'
Regulations upon this matter viii b
Immediately issued and blanks wi
be furnished upon which the claim
can be made, That the law provide
for large reduction in special take
upon dealers commencing May Is
1888. The Commissioner also state
that an immediate arrangement
would be made for changing the fort
} of special tax stamps and stamps fo
the payment of taxes upon tobacc,
snuff, cigars, etc, so as to suppl
Collectors with these stamps in tim
to meet the requirements of trad
prior TO May LIST, 1883,
m5~Milions of packages Of damon
I