West Virginia argus. [volume] (Kingwood, W. Va.) 1877-1946, 1890-09-11

the strange anomaly presented Ia both Stale An.
Federal Governments, that although there Is q re
strietion upon the power when exercised for pub
lie purposes yet there IL no limitation upon thos,
governmental exaetions when exercised for pri
waite objects.
that would be involved IA so absurd construction
| but prefer to follow the expression of opinion o
mo public exigeucy can REQUIRE private snoiia
ton for the private benefits Of favored individuals
II the citizen Is protected In his property by tn,
Constitution against the public, much more Is h,
against private rspacity."
ton. Both the State aud Federal courts ave with
| absolute unanimity applied the common law pr n
cple, under the constitutional guarantees, ia IA
vor OF the citizen, and denied the power OF taxa
| ton as an incident to the powers or government
when exercised to promote private interests. The
nents advanced by those who assert the doctrine
| that because the establishment Of manufactu
authorized. in the exercise OF its taking power, &c
levy tax TO promote the enterprise and In cieai
50 eonsiaeinS ssi he whoran. ny may resd
have denied the existence OF such power. In
wall. 6s7. Judge Miller in snnouncing the Opinion
'.Ifit be said that benefit results TO the local
| public of a town by establishing manufacturer
the same may be said of any other business OF
pursuit which employs capital or labor. The mer
the builder. the steam boat owner, are equally
promoters OF the public good. and equally deserS.
|
| No line can be drawn in favor of the manufac.
turer which would not open the Golfers of the
public treasury to the opportunities of thirds
Of the business men Of the city or town"
AND IN speaking further on the general power
| Oh TAXATION, he uses this language:
The power t. tar is therefore the strongest
the most pervading OF all the powers Of the Gov
eiLnen 5esehinE directly or indirectly TO all
Marshall in the case of McCuiioch vs.. The state
OF Maryland, that the power to tax Is the power
70 Destroy. striking instance of the truth OF
the proposition is seen in the fact that the exist.
ing tax OF 10 per cent imposed by the United
States ON the circulation of all other banks than
the national banks drove out Of existence every
state bank of circulation within year or two
employed against one class of individuals and in
favor OF another, so as to ruin the class ard
ifthere Is NO implied Limitation OF the uses for
which the power may be exercised. To lay with
property Of the citizen. and with the other to be-
stoy II upon favored individuals to aid private en-
.s,p and build up private fortunes, Is none
the less robbery because IL Is done under the
forms OF law and Is called taxation. This IL not
legislation IL isl decree under Legislative forms
II possible. however. n more striking Judgment
ia It's application to the measure now before the
OF Maine: Under the constitution or that state
the Legislature may submit to its supreme court
9uestions OF law for its adjudication and in con-
formity with that constitution the following prop
oeitions were propounded to the court:
mas me LEGISLATURE authority under the con-
sutution TO pass laws enabling towns. by gift Of
money or loan OF bonds. to assist individuals or
SSoiP0Ta lons 10 establish or carry on manufacture
ing OF various kinds within without the limits
Of said townsl"
The answer to these propositions may be found
IN 50 Maine, $50, from which quote:
Taxes are the enforced proportional contribu-
ton OF each citizen of his estate levied by au-
thorty OF the state for the support OF the Govern
ment and for all public needs They are the
property of the citizen taken from the citizen by
byit.
There Is nothing of public nature any more
ehtitling the manufacturer to public gifts than
mechanic he ufbe he
farmer our Government Is based upon EQUALITY
o, rights. All honest empioyments are honora-
pie. me state cannot rightfuiiy discriminate
among occupations, for discrimination in favor
OF one branch of industry is discrimination adj
TO protect all, giving no undue advantage or spe-
eiai and exclusive preference to any"
The same court IN 90 Maine in the case Of Alien
VS. The Inhabitants OF Jay, had their attention di-
rected again to this question aud the opinion de-
nounced in IS Maine.
The judge said in that case.
Taxation, by the very meaning OF the term
implies the raising OF money for public uses, and
excludes the raising OF II for private objects and
less vs.. Mayor. al Pennsylvania 1917 that a law
authorizing taxation for any other than public
purposes IS void "A tax remarks Green. c. j..
IN Sander vs. Allen, Dutch, s5o is an impost
levied by authority Of Government upon its citi-
zens or subjects for the support OF the state
NO authority OF even dictun be found OBJ
serves Dillon, {. j.. in Hanson VS. Vernon u
Iowa, 20, wh,th asserts that there can be any lc-
does not go into the public Treasury or Is not
destined for the use of the Government or some Of
the Govern mental divisions of the state
II there IS any proposition about which there
- an entire and uniform weight Of Judicial an.
use OF the people OF the State in the varied and
manifold purposes of Government. and not for
Rvae OBJECTS or the special benefit Of individuals.
Taxation originated from and is imposed by aud
:" The idea seems to be that thereby capital
would be created But such is not the case Cap.
ita ~ the saving OF past earnings ready for pro.
duetiye employment. The bonds Of a town may
enaole the holder to obtain money by their trans
fer as he might do by that OF any good note But
no capital IS thereby created II IS only transfer
OF capital from one kind Of business to another
The industry Of each man and woman en-
gagged IN productive employment Is Of benefit to
the town IN which such industry Is EMPLOYED
This be predicated Of ali useful labor al ali
productive industry. But because all useful labor
b.i PssooaSsVe indnstrY conduces TO the public
Denent does " follow that the people are to be
taxed for the benefit Of one man or OF one special
kind Of manufacturing?
" The sailor, the farmer the mechanic The lam.
perman are equally entitled to the aid OF coerced
loans TO enable them to carry on their business
WIN Messrs Hutchins x Lane. Our Government
- based on equality Of right The state cannot
oiscrlminste among occupations, for discrimin-
to ali others While the state Is bound To- orosec,
All IL ceases TO give that just protection vyheu h
is9 UNDUE advantages OF gives special aud ex
elusive preferences TO particular individuals and
particular and special industries IT the cost nd
ehaIge OF the rest Of the community.
~ Where Is the difference between the coerced
contribution OF the tax gathcfcr to be loaned 10
individuals r ther benefit aud those Of the con.
| queror from ihe iuhabitants Of the conquered
Mr President n these decisions made bv the
highest courts, both Of Federal and State iufisic
/ .onr mean anything, they announce clearly and
oissnctiy The doctrine. that the power of TAXATION
c"nIcffeo upon The Government c0nstItutiouafft
extends 40 further than the right 10 exact from
the citizen forced contribution Tor the purpose o
| meeting governmental needs, with = view of car
rying out the public purposes fos which they were
IN the light therefore, Of such decisions Il NAV
not % Improbable 70 direct the attention Of me
senate 70 tne declaration Of principles on this
9nuyect made by the two great political paftic.
/ setkihg the asccndcncy Coz this country
Inc Chicago convention Of 1885 IGNORING ffteee
lust and fundamental principles Of geVernn,eufsi
clarcd. f'''@' "1
Ihe Republican party would effect OH needed
rtduchou Of The national revenue by repeating lie
taxes upon tobacco. which ere an annos ance u ns
puraen % agriculture and the tax uDon stififs
used in me arts and for mechanical purposes and
~ SUCH revision ofthe tariff laws 81 viii tend n
enetk imports oi such articles as are produced ~
I or people the prOductfon Of witch giees en-.
Py3 it ~ % our labor and release from ifaferi
eutiet tnpse articles n foreign productiou ercet,
iuNufiee the like n which cannot be orgfuced 4,
nome. pc there shall siil remain larger reveene
ufu BE- requisite for The wants of tire oi,t
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