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

determining the validity Of State tax or Of
uunieipaA axes tnpesca under the author
Try of the State legislature The Supreme
Curt OF the Uniej ) atss has not cniy de-
c'arel State tax 50 inp,sed invalid, il has
also revcrs.' -. .s..s u. :. ..v Court or
last resort of the State sustaining the tag.
In this court We Gud Hoge Us. r. X Co., 81.
U s., $40: Tonlinson vs.; BRANCH, Is Wall
400. Ais cases seeking injunctiea agaiast.
the 5 ate Auditor in The maitsr OF tkxaii IN :.
In Savannah VS.. Jesup, log q. S.yGo3. tho
c urt decided tax OF the city o. Sayannah
invalid.
A. the April term cf this Court, 1892, the
Gaze If the Richmond & Danville Railrral
| Company rs. J. Il. Bate ct. al, County
treasurers and sherilfs), involving the iden
ical question raised ia tn case, was heard
by fulI bench and decided. The case came
up on ple,d'ngs selected by the defendants
themselves. Every question made as to the
J 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 nppea ell rrJT. Il is an authority
| of great weight with us. lndced, as there
Is yet an opportunity of reviewing it in tho
| Sup: enc Court, we wolll a, all events await
the result of such an appeal. When, there
| fore, the rec liver cjmes into this Court and
asks ius ructi)ns, predicsting his &C ion on
! the lee sion IN this casa, we grant him rel ct
| by suspending the cJl!cc iDn Of this tax
until the rrcsum ton OF the soInduess of
| tn case has been overcome. Beside this
| we wouid not in tn col ater,l WY Oh n
rue pass upon the question ci her Of the
l. ya ,l " nr nf hp yo / lity of fi,il tox
}7suaa66 v;,.s Jp J8pes ion is rs 10 the
all the Epr0pe ty Of The > iu'H Clrc'rTr rrHrr=
way wubin Tins State como uader> the juris-
| dict.ou oil th:s Court |, assumed p0ssesSion =
| of his property, and it thus has iurisd,ctiunS
over the entire sabj Ct matter. every part
aud parcel thereof. All p.opcrty i, the
| hands OF "A l. o;ivcr is in tie Ii nds OF the
| Court. No one. whoever he may be, can
| Interfere with it without the lciion or
| D rmssion Of the Couri. Wiswall VS.. Simp-
s9r, IA How, %. III l.arned counsel who
rrp,cl for the shvri!fs, with franEn'ss
watch DOES him great credit, admitted the
| general rule Us to the sanctity OF property
IN the han Is of II Curt. AID that when
| iuri>dicii3n has once at:acha ID in this Circuit
| Cour; in the or gnal c,ss, II Gu eXicnd It's
| prutcc; IN to property, even if its value b.
| less than $4,000. lie contends That to this
| general lrOp sition thsrc is enc exception.
| when the officers of Il Stae come in AMI
| take the propc ty r taXlti IL. lie argues
| that the taxing power is II high exercise vf
| $ .veroign'y an | that TO permit q 'urt tn
| intc FIRE with the c,llect III If a tax IL 10
| invaie The sovereign right and to emb IRA
the government But VIC have seen thu the
Cpurt, all over this country htvc eatertain-
cd eases involving the validity OF II Safe J
tax, in many cases inn osed by the Legisa-
turc, and in very many instances have dc:
clarcd the tax valid, Of State Legislature
in whom vested morS # tn: attributes OF
sovereignty than any ether cprrtmcnt Of
| tha State government. There arc many
| ca.,S of this kini in the rcpUrs 1T the
| Courts of South Cirjiaa. In Hand vs. X.
| Il Co, II So Ca. III, upon claim male
| by the Strtc for t,xes upon property IL tho
| hluds of receiver, the Court examine into
| the vail lily of the aim and "clectci 1t.
| In the very recent cases If Nh'ionil Bunk
| vs.. Cromer, 50 S. G. The Stue ex rel vs..
| Boyd, 80 5. G., 235. The Supreme Court
| Of South Cara iut tx Ximncd into The valid
| ity of tn, action of The Comptroller IN
| matter of tie ass IS nent al properly Tor
taxation, aai after eX ,mnation set 1t aside.
The Jourt quotes with approval the Language
Of Moss, CHI j., in the Stat, vs.. Cpu1ty
| Treasur,rs IS. U I2D:.-Tha. 4.nIrnr lax
| is tho mos extensive and unlimited OF all
the powers which legislative body can
exert. 1t is wi hout rcstr INT except by
| constitutional res rictipnS. To tie up til,
| hand (the COURT iha, can alon. res st It's
| unlawful cncroachment would not "ny rem
der unccr!ain the tenure by whicl the
| citz"n holds his property, bat makes 1t
| tributary TO the hrestra'ned Il .inandS If
til, L"g;sl,ture. The language OF NJ cr,
| :, - nn
22O, is not iunpp rintc. "Thc tic encs
| stands he.e solely upon the absolute immun.
ity from judicial inquiry of every one who
| asserts authority f'om the executive bran ii
| of the government, however clear it my be
ma lc that the exc :utive possessed ~ such
power. Not only no such power is given,
tut it is absolutely prohibited, I'll 10 The
executive and the legislative"
1t is not cl,imed that the State, IL ofdcr
tD Obtain paym mt of ITS taxes, must INC
| inLn G ,urt by pcti ion and get an order f'r it,
| On !hc contrary, rs has been said. the prra-
mount right of the ate has always hccn
| and is acknowle lgcl, Recognized aAd faith
fully preserved Without any interference
whatever on her part her pr ority Is M "
tanned and observed. But WHEN rcrsouf
as .umns t. act in the namo of he Sia'e.
seize upon, without notice, an ASSET rX-
|
| of the receiver and I'M lcc III" rrJ,C3: D OF
| this Court, a1d whilst 5, assuming T. act,
! take lrrvcIty greatly il excess cf tn: sin
| claimed, the Court must AMI wall Interfere.
| At the hering Il number of ath :avl
were read going TO the Issue. WAS IL
| l. al tax Upon n rule of this kinl il is
not compctcr for us TO g. into this qncs-
li,n 1t must he made in direct proc ell
| i'g. SUI p'o;e, tiings are al ca ~ "n III.
| in tn Court. We recognize that the qucs"
| ii III has not hc II finally decided, an for
this reason our injunction & es only until
| fu' thcr order. II testimony hc ordered in
| the orderly way, aud if the fact be cstab.
| lishcd that the assessment and the taxes
| levied hereuni Ter are iist and lawful, 1t will
afford pleasure To the Cout, and it viii be
| its duty, to oyI It paid forthwith ~ u
mount len on all the property all
fInds i'll the hardS Of the receiver.
CHARLES III. SIMoNToN,
TIE $IlERIrFs ENJoiNrn.
The tollOwium n-c the orders SiTucu