Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1897-07-24

morals. or public safety. or the public
prosperity
Mr. Justice Grier says 1t has beer
/ frequently decided by this court. tina
the powers which relate to merely mu-
| ncipal regulations, or what may mofs
| properly becallcd internal police. are
| not surrendered by the States or re.
strained by the constitution Of The
United States; and that consequently
in relation to these, the authority Of a
state is complete, unqualified and con-
elusive Without attempting to define
VIVA. are the peculiar subjects or limits
Of this power, 1t may safely be affirmed,
| that every law for the restraint and
| punishment Of crime, for the preserva-
| ton of the public peace. health and
| morals must come within this cata-
CORY"
And the supreme court of the United
| States has held repeatedly that the
| State law prohibiting the manufacture
| and sale of Intoxicating liquors is not
repugnant to the United States consti-
tuition. lSee Beer Company VS.. Mass,
| ~ u. $. 25, Mcclure VS.. Commonwealth,
3, Wallace 3S7; Pervear VS.. Common
wealth. 3; Wallace 475; Kidd VS.. Pear
son. 12S. t. S. Rep. /; Eidenbecker VS..
Plymouth Co, 1874, t. S. 81; Crowley VS..
Christensen, 1877, Il. S. SGD
BY act of Congress special taxes are
imposed upon every person who deals
in fermented or malt liquors, either at
wholesale or retail. CR. S. of U. s..
edition of 1873, title 80. Chap. 3; supple
ment to the Il. s. of t. s., Chap. 125.
Sect. 1S)
To admit that this tax can be col
lected of the liquor commissioner of
this State is To admit that one of the
duly constituted agencies of State gov
eminent is subject to special tax by
the United States government. The
constitution of the United States de-
ciares that The Congress shall have
power To lay and collect taxes. duties,
imposts and excuses to pay debts and
to provide for the common defense and
walfere of the United States"
GU. 5. constitution. Art. l. Sect. s. CT
- The constitution of the United
States also provides that The powers
not delegated to the United States by
the constitution, nor prohibited by it TO
the states, are reserved to the states
respectively. or to the pople." tAmend-
ment To the u. S. constitution. Art. 100
The government of the states and of
the United States is one political or
ganization within another, or as has
been said, "A commonwealth within a
commonwealth" The powers of gov
eminent which have not been sur
rendered or given up by the people of
= e q H.,
United States, nor prohibited by the
United States constitution, are retained
ana may be exercised In the form of
state government; hut the two systems
are So devised that they must run with
out friction i'm governmental affairs 1t
is n wheel within a wheel and while
they may both travel in the same di-
rcction. their revolutions must not
collide with one another. And 10 say
hat any of the agencies of either of
these governments. duly exercised, can
be taxed by the other can bat excite
friction with the possibly destruction
Of one or the other. This principal was
early esta blished by Chief Justice
Marshall. the great expounder of the
constitution, in the celebrated case OF
McCullock VS. State of Maryland, a.
Wheaton, 4l5. In this case the opinion
says: If the state may tax one instru-
ment employed by the government In
the exercise of its powers. they may
tax any and every other instrument:
they may tax the mail; they may tax
the mint: they may tax the patent
rights; they may tax the papers of the
custom houses. they may tax judicial
process; they may tax all the means
employed by the government. to an
excess which would defeat all the ends
of government. This was not intended
by the American people. They did not
design to make their government de-
pendent upon the states And il this
proposition be true, how much greater
force has the converse of it. The states
first existed. Did the people intend to
give up any of the functions or
agencies of the state government for
the establishment of the government Of
the United States, except such as We're
specified or prohibited in the constitu-
ton of the United States?
In commenting upon this doctrine
can do no better than to give the Ian
guage of Judge Cooley in his excellen.
treatise on Constitutional Limitations.
Sixth Edition, Page 592, in which ne
says: IF the states cannot tax the
means by which the national govern
ment performs its functions, neither. on
the other hand and for the same rea-
sOrS, can the latter tax the agencies
Of the state government. The same
supreme power which established the
departments of the general government
determined that the focal governments
should also exist for their own pur-
poses, and made it impossible to pro-
tcct the people in their common inter-
estS without them. Each of these sew
cral agencies is confined to its own
sphere, and are all strictly subordinata
10 the constitution which limits them.
and independent of other agencies, ex-
cept as thereby made dependent There
IS nothing in the constitution (of thu
United States) which can be made Il,
admit of any interference by Congress
with the sure existence of any state
authority within it's lawful bounds.
And any such interference by the in
direct means of taxation is quite as
much beyond the power of the national
legislature as if the interference were
dlreet and extreme 1t has. therefore.