Evening star. [volume] (Washington, D.C.) 1854-1972, 1897-09-20

the value of the property absolutely lost
10 the owner. but in the effect upon the
balance of his property of the cutting out
of the part taken
The result of the full operation Of this
act, therefore, must be that either tie
adjoining property owners Will have thelr
property confiscated, or else that the prop
erty owners throughout the District of Co
IL mbia will have such a burden OF taxation
imposed upon them and against their
property that il will be absolutely confis-
Gated Perhaps both of these things may
OCCUR.
And this scheme Of confiscation, through
the channel of the doctrine of unlimited
taxing power" seems destined TO be re-
peated SO long as the District of Column
bia remains the seat of the national gov
ernment unless somewhere in the Consu-
tuition of the United States can be found
some provision which preciudeS Congress
from this line of conduct in the future.
This doctrine of unlimited taxing pow
err constituting in itself a subtle judicial
poison, repeatedly injected during a period
of more than seventy years by the judi
ciGry of this country Din direct violation OF
the constitutional provision into the
teries of constitutional government, there
to poison the body polite and through lis
iI.strumentaiity place the life Of the IA
ticn at the mercy of powerful and I'M
principled trusts and corpora tons. and
tlree-fourths of the municipalities of the
country in the control of the worst eie-
ments of society.
The Supreme Court of the United States
has sustained the constftutionality of the
act of Congress known as the street ex-
tension act, but there some conStitu-
tional and legal points which might have
been raised in these cases by Judges and
lawyers, and which were not so raised, and
which, to my mind, might induce the SUI
preme Court in subsequent cases to decide
the law to be unconstitutional and void.
Powers of Congress- to Impose Taxes.
The powers of Congress to impose tax
alton are only such powers as are implicitly
and implicitly granted by the Constitution
Of the United States. Congress deriving its
own existence from that instrument cannot
exercise greater powers than that conferred
by Its own creator-the Constitution itself.
The provisions of the federal Constitution
giving Congress the power to impose taxes
are only three as follows. Article one,
section 8, clause 1-"Congress shall have
power to lay and collect taxes, duties, i'm
posts and excuses, to pay the debts and pro-
vide for the common defense and general
welfare of the United States. but all duties,
imposts and excuses shall be uniform
throughout the United States" 1t will be
seen from perusal Of this clause that Con-
gress has right therein) TO single out
the District of Columbia and impose tax
for extending improving the fee simple
property of the United States, to wit, the
streets and avenues of the city of Wash
ington. For although the same are I'M
doubtedly for the welfare of the United
States, for it would be impossible for the
government employees and others to trans
act the nations business or even gain ac-
cess of egress to or from the government
public buildings, without the use OF said
streets and avenues, yet as the tax levied
lacks the essential constitutional element
of uniformity throughout the United
States" it is therefore null and void.
The next provision of the Constitution Is
article 1. sec. T. clause 4, NO capitation or
boil lot in f.,.Q
portion to the census or enumeration here
tofore directed to be laid
Taxes on land and houses ETC., are direct s
taxes, 1 Tucker VS.. Black. com. app. I'D.
23:; Hylton VS.. U. S., 3 Dallas, III; the
Federalist No. 81, Loughborough VS.. Blake,
5 Wheaton, 317, 325; Storys Const., .354,
and the famous income tax case recently
decided in the Supreme Court of the United
States.''
Direct taxes must be by rule OF appor-
tionment." The license cases, Wallace,
Al, Conformity or equality Is the cardinal
principles" Brennan county VS.. Railroad
Company, A ILL.,, 23S If Congress sees
fit to impose capitation or other direct
tax it must be laid in proportion to The
census; il to impose duties, imposts and
excuses they must be uniform thronshout
the United States. These are not hulita-
lions, but rules showing how the power
shall be exercised" Veazie Bank VS.. Ferno.
8, Wall, 541.
constitutional provisions and decisions of
the courts show that Congress is precluded
from improving government property and
otherwise providing for the general well
fare except by taxation raised In accord
ance with the constitutional rules Of pro-
portion and uniformity. it may neverthe-
less ignore those provisions in imposing
taxation upon the District of Columbia,
while fully recognizing ana respecting its |
obligations in every other section Of the |
nation?
Control Over the District.
The next provision of the federal Consti- |
tuition is article 1. section 8. clause II. |
which provides that Congress shall exer- |
cise exclusive legislation in ali cases what |
soever in such District" tColumbia). What |
is meant by this phrase? It means simply |
that no legislative body but Congress shall |
have the right to enact any law having /
force and effect In the District of Column
bia Congress in the exercise of this pow
er Acts as the legislature OF the Union and /
does not act as a local legislature" Cohen /
VS. Virginia, 6 Wheaton, 424. This right of /
exclusive legislation grew. out Of the neces-
stiles of the times the claim OF state to |
nuiify an act of Congress, fugitive slaves,
extradition, the attacks OF mobs on Con-
greSs ETC., etc. The right of Congress to
exclusive legislation In the District of Coz
la.mbia Is simply the right to legislate Tor /
the District of Columbia within the powers |
and limitations Of the Constitution and to |
the exclusion Of all jurisdiction by any /
state or territory OF the Union. It does
ielatioE 1t may desire. Congress could not
abolish q republican form Of government /
In the District and substitute therefore 4
military de5Dottkm or king. II conld mt L