Deseret evening news. [volume] (Great Salt Lake City [Utah]) 1867-1920, 1899-02-18

I
Federal Supreme Court. "is not with.
In the constitutional authority Of the
government"
The constitutions Of the several
States and Of the nation provide llml-
tatlons TO the taxing power Of State
legislatures and u Congress: but the
only effective security against the
abuse Of this power il the responsibility
Of the Legislators who Impose the tax
to the constituency who are to pay IL.
our national government has gener-
ally collected H. revenues from duties
on Imports: but Il has the power to
/ lay taxes on land occupations. manu-.
features, deeds, etc. European govern
ments tax Incomes also. and until re-
Gently It was supposed that our gov
eminent had this power The decision
N the supreme Court that the taxation
Of Incomes IN a direct tax. and must
therefore. according 20 Article !. sec.
tion 2, ~ the nationab Consultation. be
apportioncd among the States In pro-
portion 10 population. takes away from
our government the supposed right to
tax Incomes. and this form Of taxation,
though u popular onc. and endorsed by
the political scientists Ecnenlly, can
not be levied BY our government under
the present opinion " the Supreme
court. without an amendment to the
Constitution.
"Conatitutionaily a tax can have no
other basis than the raising NJ revenue
for public purposes. and whatever gov
ernmcntai cxaction has not this basis,
u tyfannicnl aud unlawful" CcoOlcyJ
tax uyowcdly levied for
private purpose H. Illegal and void.
\ tax to aid parties to establish
manufactures. a tax TO aid individuals
who have suffered from a great nrc' "a
tax to supply with provisions ana seed
farmers who have lost their crops, etc.
all these have been. by the supreme
court. held to be Illegal
The United states cannot tax a state
NJ such. or municipal corporation. or
the process n State courts.ur a railroad
owned by n state. aud 30 on. a state
cannot tax the salary u "A federal Of
fcor. or federal bonds. or a United
states bank. aud 20 on. For II either
could tax the other. either might de-
stroy the other.
By the Utah Constitution, tArtlcic
u. See. % all property Ia this
state. not exempt under the laws
" the United states. or I'M
der the state Constitution. shall be-
taxed In proportion 10 IT. value, for
state purposes. The word property
includes mines. credits, bonds, stocks.
franchises. and all matters and things
capable OF private Ownership. Mines
shall be taxed ut the price paid the
United states thcrcfor,togothcr with the
machinery. tho improvements. and the
net annual proceeds VI the mines. Sec
ton " provides that nothing In this
Constitution shall be- construed to pre-
vent tho Legislature from providing u
stamp tax. or tax based ON income,
occupation. licenses franchises or mort
gngcr." The legislature has not thus
far exercised all u It's taxing power
The power 10 tax ~ perhaps the
greatest power possessed by govern
mcnts. and IT. use or abuse II fraught
with the utmost consequences Of good
or cvli 10 the people % any nation.
English history Is fllcd with Instances
OF Illegal and arbitrary oxactiona ~
money from the people. In 1909.
knighthood was made compulsory up
on certain English estates, the fee for
knlghthood being first ego aud later
ciO-a large sum In those days. Ed
ward NJ this time also seized wool
aud corn; and Richard n. Mary Eliza.
beth and James l arbitrarily imposed
duties ON certain imports. In 1884
wrlts were issued ON London and other
ports calling upon them 60 supply ships
Tor the defense Of the coast and In less
a similar demand was made upon the
Inland counties England was then at
peace. and John Iiampdcn refused 20
pay. The Judges. by majority NJ
seven to i've. gave q verdict for the
crown. aud laid down the principle that
since the defence Of the country was
the royal duty. tho kings action In moo
mcnta NJ peril must be unfcttcrcd by
acts ~ Parliament. This outrageous
decision was swept aside and ship
money abolished by the long parlia-
mcnt Of iGii.
Benovolcnco. or forced loans, wern
used by the early kings. In the time
OF Henry VIZ, the oNtortion was pruc-
uced on this plea. known from the
name 81 lta Inventor na "Morton's
fork" n man lived rumptuously. he
was told that his wealth was apparent.
n sparingly. that his economy must
have enabled him to lay by great
store. la either case his gift must be
large Not ull the time OF the petition
OF right, logs. we're bcnevolenccs for
hidden. Monopolica In trade were
granted. for certain payments. until
1889
Tho following statutes mark epooha
In the history " the limitation Of arhi-
trary cxactlons Magma chartn u2i5l,
confirmation OF charters ussO, ordi'
nances u3lll tallage abolished u5iO,
king forbidden To tax wool dl5D, be-
ncyolcncea declared Illegal dtsO. mo-
nopolles surrendered uGi9). petition ~
rirht u6ssl. ship money ana distraint
~ knighthood abolished uGin, fcudnl
incidents surrendered u66Ol, bill u
rights uGs9l
noston culture II en- rapport with
baked beans, but evidently cannot
stand pmbnlntpd beef. Judging by the