Virginia free press. (Charlestown, Va. [W. Va.]) 1832-1916, 1890-10-15

| strtction upon the power when exercised Tor pup
lie purposes yet there is no limitation upon those
governmental exactions when exercised for pri
vats objects.
cannot for one sir consent to the proposition
that would be involved in so absurda construction
but prefer to follow the expression Of opinion Of
the learned court in 50 Maine $40, which declares
mo public exigency can require private Spolia'
ton for the private benefits OF favored individuals
II the citizen Is protected IN ms property by me
Constitution against the public, much more IS he
against private rspacity."
This Mr.. President. IS no longer open ques-
ton. Both the state and Federal courts have with
| absolute unanimity applied the common law ptin-
| cipie. under the constitutional guarantees. III IA
vor Of the citizen, and denied the power OF taxa
ton "a an incident to the powers OF government.
| when exercised to promote private interests The
courts have gone further and have met the argu-
| meuts advanced by those who assert the doctrine
that because the establishment of manufactures
is public benefit, therefore the Government Is
authorized in the exercise of its taking power, 10
levy tax to promote the enterprise. aud in clear
| and vigorous language. illuminated by illustra-
tons so convincing that she who runs may read, 7"
have denied the existence of such a power. In
the case Of the Loan Association vs.. Topeka, 20
Wall 657. Judge Miller, in announcing the opinion
Of the court, says:
lift be said that benefit results to the local
| public of a town by establishing manufactures,
the same may be said OF any other business or
| pursuit which employs capital or labor. The iner-
| chant the mechanic the inn keeper, the banker
| the builder the steam boat owner, are equally
promoters Of the public good and equally dsserv'
ing the aid OF the citizens by forced contributions
/ No line can be drawn in favor OF the manuiac-
/ turer which would not open the cotiers oil me
public treasury to the opportunities OF two'thrds
of the business men of the city or town"
| And in speaking further on the general power
| Of taxation he uses this language;
| The power t. tax Is, therefore, the strongest,
/ the most pervading of all the powers oil the Gov
| eminent reaching directly or indirectly TO all
classes of the people. II said by Chief justice
/ Marshall in the case of McCulloch vs.. The state
/ of Maryland, that the power TO tax Is the power
/ TO DESTROY. striking instance OF the truth oil
the proposition is seen in the fact that the exist,
/ ing tax Of 10 per cent. imposed Dy the Oniteu
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
after its passage. This power can as reauiiy De
employed against one class OF individuals ano IN
favor Of another, so 10 ruin the one class ana
give unlimited wealth and prosperity 10 the other,
/ II there is no implied limitation OF the uses Tor
which the power may be exercised. To lay win
one hand the power of the Government on the
property of the citizen and with the other to be-
STOW II upon favored individuals 10 aid private en-
terprises and build up private fortunes, Is none
the less robbery because II is done under the
forms OF law and is called taxation. This IS not
legislation. II is a decree under legislative forms.
Nor Is IL taxation"
Ifpossible, however, a more striking Judgment
in is application to the measure now before the
senate has been rendered by the supreme court
of Maine Under the constitution OF that state
the Legislature may submit to It's supreme court
questions oil law fOr It's aOJuulSduon anu IA NNh-
forinty with that constitution the following prop
ositions were propounded to the court:
HAS the Legislature authority under the con,
stitutiOu 10 pass laws enabling towns by gut OF
money or loan of bones to assist individuals or
corporations TO establish or carry on manuiactur-
ing Of various kinds within or without the limits
OF said towns
The answer to these propositions may be found
in IS Maine. 500 from which quote;
Taxes are the enforced proportional contriou-
ton of each citizen out of his estate levied by au-
fhnrify ri H. the support oil the Govern
ment and for all public needs. They are the
property of the citzen taken from the citizen oy
the Government, and they are 10 be disposed oil
There is nothing of public nature any more
emitting the manufacturer 10 pubic gifts than
the sailor, the mechanic. the lumberman or the
farmer Our Government Is based upon equality
of rights. All honest employments are hOnord-
bic. The State cannot rightiully discriminate
among occupations, for discrimination IN favor
of Que branch OF industry Is discrimination al
verse to all other branches. The state Is equally
20 protect all, giving no undue advantage " spe-
cial and exclusive preference to any
The same court IN 90 Maine. IN the case oil ALen
v. The Inhabitants OF Jay had their attention IL
rected again 10 this question, and the OPINION de-
livered BY the Chief Justice who states briefly
number of cases, fully Sustains the principles an
nouuced IN So Maine.
The Judge said in that case
Taxation. by the very meaning OF the term;
implies the raising oil money tor pubic use-, ana
excludes the raising Of il for private objects and
purposes I concede, says Black. {. J.. III sharp
less " Mayor. II Pennsylvania, io7, that law
authorizing taxation for any other than puoic
purposes Is void A tax, remarks Green. {. j.,
IN Camden ". Allen, Dutch, $50, Is an ihpOsl
levied by authority OF Government upon its ciu-
gems or subjects FOR the support OF the state.
No authority or even dictum can be found. oo-
serves Dillon, {. J., in Hanson y. Vernon, p
Iowa IS which asserts that there can be any le-
giusna,e taxation when the money TO be raised
does not so into the public Treasury, or i not
destined ioT the use Of the Government or some oil
| ftt u n al division of the state.
"'lfthere IS any proposition about which there
is an entire and uniform weight OF judicial au'
thority II l. that taxes are TO be imposed ior inc
use OF the people OF the state Ia the varied anu
manifold purposes Of Government, aud not Tor
private objects orthe special beneht Of individuals
Taxaton originated from and Is imposed by ana
| Tor the state.
THE idea seems to be that thereby capital
would be created. But such Is not The case. cap
itSl Is the saving OF past earnings ready Tor pro-
ductive employment. The bonds ui town may
enable the holder to obtain money by their trans
ter As he might do by that OF any good note. But
no capital IS thereby created. II l. only transfer
OF capital from one kind of business 10 another.
The industry of each man and woman en-
gagged ia productive employment Is Of 'beneht 10
the town III which such industry IS employed
This can be pTeticated OF all useful labor, OF all
productive industry. But because all useful labor
all productive industry, conduces 10 the puoic
benefit. does It follow that the people are TO De
taxed for the benefit Of one man or Of one special
| kind Of manufacturing?
e The sailor the farmer the mechanic. the lu;n
| herman, are equally entitled 10 the aid OF coerced
| loans TO enable them 10 carry on their business
/ with Messrs Hutchns < Lane. Our Government
i based on equality OF right, The State cannot
discriminate among occupations, tor a discri min
alton in favor OF one IS disci iiniuatiou adverse
I 20 all others While the State i bound 10 protect
ali II ceases 10 give that Just protection when II
| affords undue advantages, or gives special ard *
elusive preferences 10 particular individuals and
particular aud special industries at the cost ana
| charge OF the rest of the community.
" Where j. the difference between the coercsd
contribution of the tax gatherer TO be loaued to
individuals flr their benefit aud those OF the con-
/ queror from the inhabitants OF the conquered
/ country
MI President, If these decisions made by the
highest courts both vi Federal and State jurisdlc
i tion, mean anything. they announce clearly aud
\ distinctly the doctrine. that the power of taxation
/ conferred upon the Government constitutonaly
/ extends no further than the right 10 exact from
the citizen forced contributions Tor the purpose Of
/ meeting governmental needs, with view OF car.
rying out the public purposes for which they were
/ In the light therefore. of such decisions it may
no. be Improbable to direct the attention OF the
senate 10 the declaration OF principles on TINS
sdbiect made by the two great political parties
I see king the ascendency IN this country.
/ The Chicago convention OF 1888, ignoring these
ius; and fundamental principles OF governmental
limitation in behalf Of the Republican party, de-
c!ared;
! THE Republican party would effect all needed
reduction Of The national revenue by repeating the
! taxes upon tobacco, which are an annoy ance aud
! burden 10 agriculture. aud the tax upon spirits
used in the arts and for mechanical purposes, aud
by such revision osthe tariff laws as Will tend 10
cneck imports Of such articles as are produced by
otr people the production OF which gives
plovnent to our labor aud release from import
duties those articles Of foreign production. except
Injuries the like Of which cannot be produced Al
home. lfthere shall Stin remain larger revenue
than is requisite for the wants Of the Government.
we favor the eutiFe repeal Of the internal taxes,
rather than the surrender Of any part OF our pro-
I A. ieesf Of
ring and the agents OF the foreign manufacturers
In THIS plans of that platform the Republican
party announced TO the AmeTican people that.
rather than surrender any part OF the protective
.r,l D.. 10