People's voice. [volume] (Wellington, Sumner County, Kansas) 1890-1917, 1893-06-23

The above quoted sections embrace
that part OF the law relating to the list
ing OF personal property and money for
taxation in the State OF Kansas. Ii
United States treasury notes, or green
backs, are subject to taxation, it is un-
der and by virtue OF the provisions OF
the above sections OF law. II these were
the only provisions OF law applicable to
this question, then | would say and
recommend, that they be returned as
money and subject to taxation under
the laws OF our state. But the law
making power of the State OF Kansas
cannot impose an obligation or the bur-
dens OF taxation upon property or
money, which the law OF its creation has
declared shall be non-taxable.
By section 3701, revised statutes OF
United States, it is provided that "all
'stocks, bonds, treasury notes and
"other obligations OF the United States
"shall be exempt from taxation by or
under state, municipalo or local author
''ity."
By section Sab, revised statutes OF
United States, 1t is provided that the
words, obligation or other security OF
"ths United States, shall be held to
"r,ean all bonds, certificates OF indebted.
"Iess, national-bank currency coupons,
United States notes, treasury notes,
fractional notes, certificates OF deposit,
"bills, checks, or drafts for money,
drawn by or upon authorized officers
"of the United States, stamps and other
Representatives OF value, OF whatever
denomination, which have been or may
"be issued under any act OF congress.
By virtue OF the above provisions OF
the laws of the United States creating
treasury notes or legal tenders, they
we're made exempt from any state, num-
icipal or local laws OF taxation.
Here is a plain prohibition against
their taxation incorporated in the very
statute OF their creation.
Treasury notes or greenbacks, are but
the obligations OF the government. They
are the sacred promises OF the govern.
ment to pay to the bearer the sum ex-
pressed therein andin their very creation
the holder was assured that they should
not be burdened with taxation OF any
kind whatsoever; that he should not be
embarrassed in this way.
Now, can state authority or legislative
enactment override and render null this
law OF the Federal government? We
have no hesitation in answering in the
negative.
1t is not necessary that | should spend
any time discussing the right, authority
and power OF congress to make this pro.
vision. That question needs no discus.
sion at this time.
OH its validity there need be no ques
ton. Congress in passing this provision
had an object and purpose in prevent
ing this kind OF so-called money from
being made subject to state and locaI
taxation. In Z Wallace page 26 to 81
.. S. Supreme Court reports, we find
this question discussed to some extent
This was case brought on appeal to
the supreme court oil the United States
from decision OF the New York court Of
appeals, which had held that United
States treasury notes we're not exempt
from taxation. The board OF super
visors OF the county had refused to ex
empt them and held them to be taxable
under the laws OF the state OF New York
The court OF appeals affirmed this prop
osition, but on appeal by the Bank
plaintiff therein, the supreme court o
tie United States reversed that decision
and held them to. be non-taxable.
quote the opinion: -
United States notes issued under tn,
loan and Currency acts OF 1862 anC
1853, intended to circulate as money
"and actually constituting with the ma
"tional bank notes the ordinary circu
''lating medium OF the country, are
moreover, obligations OF the nationa
government and exemptfrom taxation.
By the act OF February, 1862, it wal
declared that "all United States bonds
"and other securities Of the United
Estates, held by individuals, associa
"tions or corporations within the United
Estates, shall be exempt from taxation
"bY or under state authority"
In order that there might be no doubt
about the intention OF congress upol
this question, in the act OF March 3
1868, which provides for the last issu
OF these notes, omits in it's exemption
Iclause the word "stocks" and substi
tutes for "other securities" the word
treasury notes or United States note
issued under provision OF this act.
This later provision certainly leaves NJ
question as to the meaning and obiec
OF congress.
In a later decision upon this question
the supreme court OF the United State
reiterates this same doctrine. In tn
case OF Mitchell versus Board OF County
Commissioners OF Leavenworth County
Kansas, reported on appeal in 81 U. S
Supreme Court Reports, page 206, ap
pear the following facts, upOl
! which the case was first trieC
in the supreme court OF Kansas and Fl
nally in the supreme court Of the Unitet
; States:
Mitchell, the plaintiff. kept his &C
count with banking finn in Leaven
worth, Kansas. On the 2Stb OF Feb
ruarv, 1870, he had a balance to hi
credit OF S19,350 in current funds, 10
which he that day gave his check, pay
able to himself in United States notes
They were paid to him. He immediatel,
enclosed them in q sealaA rackane O M