The independent. [volume] (Lincoln, Neb.) 1902-1907, 1906-01-11
Analysis of Tax Question


The Independent: Federal Judge Munger of
Omaha issued an injunction to prevent the state
or Nebraska from collecting taxes from railroads
and that is real fragrant arbitrary autocratic ty-
ranny.
Even federal judge has no power as such,
which the constitution has given him and the
constitution confers no power to federal judge
10 prevent state from collecting taxes, which
are indispensable for the sustaining of state
and it's government.
A few years ago, secretary of state, Mr.
Elihu Root, in speech to the law class of Yale
university said
There is one general characteristic of our
system OF government which is essential and
which Is the special duty of lawyers to guard
with care, that is the observance of limitation of
ohcal power. There is a constant tendency to
ignore such limitations and condone the trans
gressors of them by public officers provided the
thing done, is done with good motives from
desire to serve the public. Such a process, if
general is injurious.
Constant accountability of public officers
Tor strict observance of the limits imposed by
law and undoubting assertion of the private
rights OF the citizen, to have no power exercised
over him. as in strict accordance with the let
ter and the spirit Of the law are the essential
conditions for free government and personal in
dependence
'The exercise of power not conferred by law,
may In particular case destroy no mans prop
erty nor restrain his liberty but it weakens the
mans liberty because it is step in a process
which II continued, would be destructive to our
free Institutions"
Mr.. Root has clearly shown the dangers re-
sulting from ransgression of the limits of of
fetal power but Mr.. Root is mistaken, too be-
cause such official power is not conferred bv
law, but by the constitution The constitution
is the direct expression of the will of the peo
pie, which will is the supreme law Laws and
bonds issued without consent and contrary to
the VIII of the people are the chains, wherever
the people and slaves of today fettered.
In the whole constitution there is not a single
sentence that could be construed to confer on a
Judge the power to restrain state from col
lecting taxes. The TX amendment SAYS:
THE enumeration in the constitution of GER
tain rights shall not be construed to deny or
disparage others retained by the people, Ar
ticle x: ''rhe powers not delegated TO the United
States by the constitution prohibited by it
to the states, are reserved to the states respec-
lively or to the people"
One of the most important powers reserved
to the states is the power TO lay and collect
taxes for the sustainance and management of
the states The constitution provides for three
different government departments the leesla-
tive, executive and judicial, which are lndepend.
ent of each other and only responsible for their
acts to the people, which Is the real SOVEREIGN
In republic; therefore, no one of those denart.
menis has right TO annul the acts of another
department
TO lay and collect taxes Is the provocative
OF the executive department aud therefore Tho
Judiciary department has neither right nor uower
To iniermedde In that husneSs