Evening star. [volume] (Washington, D.C.) 1854-1972, 1903-10-24
DE FACTO GOVERNMENT
ITS RELATIONS TO PAYERS OF
TAXES DEFINED.
Outline of Jackson II. RalSton's Deci:
sion on Demand of Venezuela for
Second Payment.

Telegraphic mention has been made OF
the decision of Mr.. Jackson II. Ralston OF
this city, as umpire of the Italian Venezue-
Ian commission, now sitting at Caracas,
holding that local taxes having been paid
to revolutionary authorities 1.-THE govern
ment was without authority to require a
second paymen.. The decision, which has
just come to hand, possesses particular i'm
portance, in view of attempts now being
made by Venezuela to compel second pay
ment of import duties at ciudad Bolivar, a
first payment having beensma9e to the rev.
olutiOnary authorities.
After stating that the claimant Guastini
paid to the revolutionists his. license as a
merchant for the second and bird quarters
of 1862 and the first quarter OF. 1903 and TO
the government for the first quarter of 1902
and afterward for the entire year of 1902
and the first quarter of 1908. the umpire
says:
Obligations Once Discharged.
ut is impossible to grant the claim in
the manner presented. If the taxes were
wrongfuly exacted by the revolutionary
authorities the government cannot be re-
quired to refund them. Hut ihe claimant
apparently has a grourTd of recovery
founded upon another principle. We are
justified in believing from the evidence in
the case that during nine months of 1902
and at least to March 10, 1903 the revolu-
tionary authorities were in possession of
Ell Pillar: The claimant was therefore au-
thorized and, we may presume. compelled
to pay them the license fees Which would
have been payable to the legitimate au-
thorities had they controlled the town. In
fact, without such payment or come other
he could not have gained his livelihood as
n0 !.
Cat least so far as the 'expediente' informs
us) his obligations toward his municipality.
For him in his local relations the revolu-
tionary authorities were the government.
Ihey constituted his municipal government
de facto."
After citations as to the powers of off,
GERS de facto, the opinion continues:
author;sss pala ~ IN htaersfore to he de faeto
must be considered as Lawfully paid, and
receipts given by them regaTSded as suffi-
cfent to discharge the obliEatSbns to which
they relate. ANY other view would COM
pei the taxpayer to determine az his own
peril the validity of the aces ofgthose ex-
ercfsins public functions inEa reenlar man
ner.
We must apply to the fasts before us
the principle which WOULD be invoked if
the acting jefe civil had bseh iHsgally ap-
pointed or elected by legal aautheFities act
ing improperly. In such ease no dispute
could possibly exist as to me right of the
such illegal but acting Officer"
After further citations the opinion con-
tinueS:
Neglect Of de Jure 0svsrnment
During the period for which taxes were
collected by the revolutionary government
the legitimate government Gas we may be-
lieve from the 'expedientey performed no
acts Of government in Ell Ptlar It did not
insure personal protection, sarry on schools,
attend to the needs of the poor. conduct
courts, maintain streets and roads, look
after the public health. etc The retolu-
tionary officials, whether they efficiently
performed these duties or not during the
time in question, displaced the legitimate
authorities and undertook their perform
ance. Tho legitimate government, therc-
fore. was not entitled at q later period
to collect anew taxes once paid to insure
the benefits of local government which 1t
was unable to CONFER ss
After citing the opinion Of the United
States Supreme Court IN the Castine case
and presidents set by Secretaries Fish and
Hay (the latter because OF comparatively
recent events At 3.ueflalds Nicaragua,) the
opinion holds hat eha De tacto character
OF the evolutionary soyernment at Ell Pillar
was sufdctently established and that the