Smyrna times., 1896-04-08
LOCAL LICENSE LAWS UNLAWFUL.

all seml-annual ana yearly dQVeftlseuSuts.
LOCAL LICENSE LAWS UNLAWFUL.
After enduring it for years, it is now
discovered that local tax laws for Ii
censes, are without authority, and thus
imperative This rendition of the law
was first discovered in Wilmington in
trying to enforce a license tax for sell
ing milk. The milkmen demurred and
on an effort being made to enforce the
law, it was found there was no author
ity to levy such a tax, and so it was
not paid
Auctioneers and others paying a
local license TO pursue their calling,
felt that if the milkmen were free from
such a levy they were also, and refused
to pay. Last month the city OF Will
mington undertook to collect a license
fee from auctioneer George Drake.
He refused to pay it and the matter
was carried to the Municipal Court for
decision. The court at once agreed
with brakes counsel that the city
ordinance imposing the license tax is
unconstitutional and dismissed the
case. This decision exempts all of the
auctioneers in Delaware from the pay
ment of this special tax. All sorts of
levies are made by towns and cities all
over the country and, by means of
petty persecution, the persons taxed
are frequently forced to submit to
these unlawful demands.
The decision of Judge Bradley, de-
claring all such local tax or license
laws unconstitutional says:
cit is an established principle, as al
ready indicated, that the only way in
which commerce between the States
can be legitimately affected by State
laws, is when, by virtue of its police
power, and its jurisdiction over persons
and property within its limits, State
provides for the security of the lives,
limbs, health and comfort of persons
and the protection of property, or
when it does those things which may
otherwise incidentally effect commerce,
ton of highways, canals, railroads,
wharves, ferries, and other commercial
facilities; the passage of inspection
laws to secure due quality and measure
of products and commodities; the i'm
position of taxes upon persons residing
within the State or belonging to its
population, and upon avOcatiOns and
employments pursued therein, not di-
flrvo Aa1 80.
State commerce, or with some of the
employment or business exercised I'M
der authority of the constitution and
laws of the United States; and the i'm
position of taxes upon all property
within the State, mingling with and
forming part of the great mass of prop
erty therein. But in making such in
ternal regulations a State cannot i'm
pose taxes on persons passing through
the State, or coming into it merely for
a temporary purpose, especially if con-
nected with Interstate or foreign com
merce; nor can it impose such taxes
upon property imported into the State
from abroad, or from another State,
and not yet become part of the common
mass of property therein; and no dis
elimination can be made by any such
DcIbOuS
or property of other States; and no
regulations can be made directly affect
ing Interstate commerce. Any tax
alton or regulation of the latter char
acter would be an unauthorized inter
ference with power given to Congress
over the subject
''In a word, it NAV be said. that in
the matter of Interstate commerce the
OF I
are and must be subject to one system
of regulations, and not to a multitude
of systems. The doctrine of the free
dom of that commerce except as regu-
lated by Congress, is so firmly estab-
llshed that 1t Is unnecessary to enlarge
further upon the subject.
''In view of these fundamental prin-
clples, which are to govern our deci-
sion, we may approach the question
submitted to us in the present case,
and inquire whether it is competent
for State to levy a tax or impose anv
other restriction upon the citizens OF
inhabitants of other States, for selling
or seeking to sell their goods in such
State before they are introduced there
in.
''This kind Of taxation is usually
of domestic dealers, as a means of pro.
tecting them from foreign competition.
And in many cases there may be some
reason in their desire for such protec-
ton. BIt this shows in a still stronger
light the unconstitutiOnality of the
tax. 1t shows that it not only operates
as a restriction upon Interstate com.
merce, but that it is intended to have
that effect as one of its principal oh
lects. And if a State can, in this wav
impose restrictions upon State
commerce for tine benefit and protection
Of ITS own citizens, we are brough
back to the condition Of things which
existed bef ..tiou Of the Con
stitutiOn u9s one of III,
principal causes winch led to it. "
Police officials throughout the Stat,
would do well to paste tins in thei
hats.