The Caucasian. (Clinton, N.C.) 188?-1913, 1892-03-10

ed Judge who has so lately passed
from among US, full of years and of
honors: ave do not believe that
any legislative body, sitting under
State constitution of the usual
character, has right to sell, to
give, or to bargain away forever the
taxing power of the State.
If the legislature can exempt, in
perpetuity, one piece of land. it can
exempt all land. 1t can as well
exempt persons as corporations"
They 60 on TO say that rich men
and rich corporations with the ap-
planes they are known to use
may obtain perpetual exemption
'sfrom taxation and cast the bur-
den of government and the payment
of debts on those who are
too poor or too honest to buy
such immunity;"a and they further say
"with as full respect for the autho-
rity of former decisions, as belong,
from teaching and habit, to judges
trained in the common law system
of Jurisprudence, We think that
there may be questions touching
the powers of legislative bodies,
which can never be finally closed by
the decisions of court, and that
the one we have here considered is
of this character. We are strength
ened in this view of the subject by
the fact that a series of dissents
from this doctrine by some of our
predecessors, shows that it has never
received the full assent of this court,
and referring to those dissents for
more elaborate defense of our views,
we content ourselves with thus re-
newing the protest against doc
trine which we think must be finally
abandoned"
This court with equal difference
to the same authority is constrained
to say, in constituting the constitu-
ton of this State in force when the
plaintiffs charter was granted. that
it did not confer upon the legisla-
ture the power to enact any law
which was beyond repeal by its sue
cessors, nor as agents of the State
was the power confded to them to
ALLEVIATE the sovereign right IF tax
alton irrevocably by bargin or grant.
The construction of a State Consti-
tuition by it's highest court, is adj
mitted by fancy, G. j., in Ohio VS..
Debolt, Is How. All, to be binding
on the Federal Judiciary, and he
places the decision of that case.
which sustains the exemption from
taxation, on the ground that the
decisions of the Supreme Court Of
Ohio on that subject had been con
| flicting, and choice had to be made
between them. But there have
been no conflicting decisions on this
point in this State. 1t may be notee
that the Dartmouth College case
merely affirmed that contrac
by charter was binding
on the State, but did not holt
that alienation of the taxing power
was subject to contract. But tn
question is not now necessarily befor
, us. The taxation does not concern
t the "main line," and the defendan
} comedies, as he must, that the Su
3 preme Court of the United State
has decided that such grants of ex
r emption from taxation, though per
t petual, are valid if made for Al
e equivalent, and if the contract Q
: exemption is clear, beyond a res
j sonable doubt. The views of tn
e Court are significantly expressed b
: Mr.. Justice Field in Delaware Ia
J. Case Is Wall. 2O6; eff the poin
l. were not already adjudged, it, woul
l. admit of grave consideration whetf
l. er the legislature Of State ca
,, surrender this power and make II
e action in this respect binding upo
d its successors, any more than it ca
e surrender its police power or il
n right of eminent domain. But tt
J. point being adjudged, the surrendt
l. when claimed must be shown t
|. clear unambiguous language whie
t. will admit of no reasonable CO.
|: struction consistent with the reese
,r walton of the power. If dou
re arise as to the intent of the legisl
d, ture, that doubt must be resolve
&c in favor of the State" The san
of high court has delivered repeat
III utterances of the same purport. )
be Essays Mr.. Justice Swayne,
Ill Harrington VS.. Tennessee, 80
a. S. 779: "The exercise Of the ia
be ing power is vital to the functio
lie of government. Except where I
d. pecially restrained, the States p
We sess it to the fullest extent. Pts'
nd facie it extends to all property, C.
nd poreal and incerporeal, and to eve
III, business by which profit or livelihe
me is sought to be made within tn
ial jurisdiction. When exemption
he claimed it must be shown indubi
po- bly, to Iexist. At the outset ev'