The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1892-10-14

Brooklyn, ssunder the pretense of raising
revenue. can impose prohibitory duties and
thereby protect domestic industries from
the competition which the laws Of trade
would otherwise provide, then, under the
same pretense the raising OF revenue-it
can by taxation essentially usurp most OF
the functions Of the state governments and
virtually regulate marriage and divorce,
the rate of interest on money, the purchase
OF property, the formation of corporations,
the making of leases and contracts OF
every description. all Of which are matters
heretofore properly considered under the
jurisdiction and regulation Of the states"
1t Is dangerous exercise OF authority, this
pervision Of the powers granted by the
constitution to the general govern ment;
and in nothing is it more dangerous than
when it collects money for other purposes
than that of its legitimate exp enses. Once
started on that road and where will it ends
Forming alliances with individuals that are
powerful because of their wealth, and with
corporations which are strong for the same
reason, all its departments may easily be
corrupted until it's spirit and very form
may be changed and the liberties of the
people destroyed.
The Democratic charge that the Repub-
lican system of protective tariffs" is un-
constitutional is backed up by the highest
constitutional authority. Judge MILLER
Of the supreme court of the United States,
in delivering the opinion of his court in the
Topeka bond case, said:
To lay with one hand the power Of the gov
eminent on the property of the citizens, and
with the other to bestow it upon favored indi-
viduals to aid private enterprises and build up
private fortunes is none the less robbery be-
couse it is done under the forms of law and is
called taxation This is not legislation 1t is
decree under legislative forms.
There can be no lawful tax which
is not laid for public purpose. If it be said
tnat benefit results TO the local public of
town by establishing manufactures tue same
may be said of any other business or pursuit
which employs capital or labor. The merchant
the mechanic, the innkeeper, the baker, the
builder. the steamboat owner are equally pro-
motors of the public good, and equally deserv
ing the aid of the citizens by forced contribu-
lions. No line can be drawn il favor of the
manufacturer which would not open the Golfers
of the public treasury to the opportunities OF
two-thirds of the business men of the city or
town.
Nor does the Supreme court stand alone
in denouncing the unconstitutional exer-
else Of the taxing power of the govern
ment. In his excellent work on the consti-
tuition Judge COOLEY says:
Constitutionally a tax can have no other basis
than the raising of revenue for public purposes,
and whatever governmental exaction has not
this basis is tyranical and unlawful. tax on
imports, therefore. the purpose of which is not
TO raise revenue but TO oostruct and Indirectly
prohibit some particular import for the benefit
OF some home manufacturer may well be ques-
toned as being merely colorado. and, there
fore. not warranted by constitutional princi
pies.
In the light of the considerations here
advanced, reinforced as they are by the au-
thorities quoted. it will not be difficult
to conclude that here ls good ground for
the Democratic position that taxation for
private purposes is unconstitutional and
therefore dangerous.