The weekly Union times. [volume] (Union C.H., South Carolina) 1871-1894, 1893-02-24

q uunictpaA axes itupescd under the author
'ityef the State Lcsislnsurc.s The Supreme
Curt of the. United 5 ats has not only de-;s
carol State tax 50 Imposed invalid, it has
also reversed the decis on Of the Court of
last resort cef the State sustaining the tax. z
In this court We fud Hoge vs., r. Co., On
U s., $40 Tomliason vs.. Braueb,fl5 Wall
455. Ais cases seeking injunctiots against
the Safe Auditor in The ma, tsr OF taxnti ,H. 4.
In Savannah VS.. Jesup, 106 q. S,se0a. tho
Curt decided n tax Of the city o: Savannah 3
invalid. q;
A, the April term Of this Court, 1892, the I
Gaze IF tho Richmond & Danyille Railroal
Company vs.. J. II. Bate ct. al, County
treasurers and shsrilfs), involving the iden
ical question raised ia tn $ case, was heard
by full bench and decided The case came
up on pleidings selected by the defendants
themselves. Every question made as to the
legality of the valuation made in this case.
aud the discrimination and The right and
du'y Of the Court to interfere therein was
heard. The excess was pronounced voiI.
This decision has not been reversed 1t has
not been appeae cd fr,m. 1t is an authority
of great weight with us. Indeed, as there
is yet an opportunity Of reviewing it 10 tho
Supreme Court, we woall q. ull events await,
the result OF such an appeal. When, there-
fore, the receiver c,mes into this Court and
asks ins ructi)ns, predicting his &c ion on
the dec sion in this case, we grant him rel eff
by suspending the collcc ion of this tax
uutil the presum; ton OF The sounduess of
this case has been overcome Beside this,
VIC would not in tn collateral way on
rue pas, upon the question ether of the
va i'd ty or of the iva ility of this tax.
The ouly rsHaiaipg ques ion Is as TO tho
=, kSPefty. BY the case OF R,und
,yny III St,t al 4, i,,,.,
dict,on oil this Court. l, assumed POSSESSION z
of his property, and it thus has jurisdictfonx
over the entire subj ct matter. every part
aud parcel thereof. All property il the
hands OF n +. o,iver is in tho h'nds OF the
Court. No one, whoever he may be, can
irtcrferc with it without the saicton or
p rmission Of the Court. Wiswall VS.. Simp-
son, Id How, so. 1h> lsurned counsel who
replicl for the shcrifs, with q fronkness
which does him great credit, admitted the
general rule ns to the sancity OF property
IN the han Is of a Curt. And That when
jurisdiction has once attached in this Circuit
Couri in the original case, it Gu extend its
protection to property, even if its value b.
less than 900. lie contends that to this
general rop 'sition there is one exception,
when the officers of Stae come in anl
take the prope ty l. taxilin. He argues
that the taxing power is high exercise uf
s,vercign'y an that TO perm;t Court to
into frs with the c ,lecti,n If n tax /, 10
invale The sovereign right and to emb ,rras
the government But VIC have seen thu the
Clurt, all over this country h.vc enicrtain-
ed cases involving the validity OF u S;ate
tax, in many cases I'M osed by the Legis'a-
iure, and i'll very many instances have dc.
clared the tax valid, of State Legislature
in whom vested mors If this attributes of
sovereignty than any ether department of
tha State Government. There are many
ca.,s of this kind in the reports Of the
Courts of South CarI!iaa In Hand VS. Il.
II Co, II So ca. 22l, upon claim male
by the Stlte for t,xes upon property in tho
hands of receiver the Court examine into
the validity of the CAIN and rejected it,
In the very recent cases IF Na,ional Bank
vs.. Cromer, 35 s. G. The Stue ex rel vs..
Boyd, 80 s. c., 233. The Supreme Court
of South C,roi in, ex mined into Tho valid
ity Of ,hs action OF the Comptroller in q
matter of the ass IS nent Of property fore
taxation, and after eX nm nation set it asile..s
The Court quotes with approval the Language
Of Moses, CHI j., in the Stat vs. .Q2n rty
.Yrsnsurasau-,<,6 <,6zxnu16Ae
| is tho most extensive and unlimited Of all
the powers which legislative body can
exert. 1t is without restraint except by
| constitutional res rictions To tie up III,
| hand (the courl) that can alone res st its
unlawful encroachment would not any ron.
der uncertain the tenure by waic1 tho
citz'n holds his property, but makes it
tributary TO the urrestrained demands .of
tho L"gslature The language OF NJ cr,
Justice, in Unied 5 ates VS.. Lee, l0j U. g.,
220, Is not iunpp G. .riatc. "Thc dc encs
stands he solely upon the absolute immun.
ity from judicial inquiry of every one who
asserts authority f,om the executive branch
of the government, however clear it may be
male that the executive possessed 10 such
power. Not only no such power is given,
tut it is absolutely prohibited, b,th 10 the
executive and the legislative"
1t is not claimed that the State, in order
to obtain payment Of its taxes, must o,hS
into Curt by petition and get an order f''r it..
On The contrary, as has been said, the psra-
mount right OF the Safe has always teen
and is acknowledged, recognize aad faith
fully preserved. Without any interference
whatever on her part her pr ority is ma "
tanned and observed. But when reEsons
as:um NJ t. act in the name Of The Sta'e
| seize upon, without notice, on assert ex-
elusive posses ion # property in the hands
Of the receiver and un Ter the protect OF Of
this Court, aad whilst 81 assuming Il, net,
take property greatly in exces, Of tn, sum
claimed, the Court must aud will interfere.
At the hearing number Of nffi iavis
| wcre r'au SoluS 10 tue issue, was 'n
legal tax? Upon rule of this kind il is
not comp etent for us TO g, into this ques-
ton. 1t must be made in n direct proc ell
i:g Such proceedings are al eaiy on ie
| In th s Court. We recognize that the aucsl
ton has not be n finally decided, ani fer
this reason our injunction gnes only until q
flu ther order. If testimony be ordered i'm
the orderly way, and if the fact be estab:
lishcd that the assessment and the taxoss
levied hereunder are just and lawful, 1t viii
afford pleasure To the Cou,t, and il viii be
its duty, TO ord rtit paid forthwith as i
paramount len on all the property aud
f1nds in the haods Of the receiver.
CHARLES II. SiNoSroN,
THR sHERlFf's ESJoiSBn.
The following are the orders signed
Ordered, That an injuotiOa do i.suo 10
NJ " TYLER sheriff of Aiken county his