The Washington times., 1915-11-04

uniform and the present system OF local
taxation here was absolutelv Mt vari-
ance with constitutional mandate.
"ihis entire D.strict Deiongs as much
TO the Federal Government as tho
Treasury Depa rtmcnt building" he in
sisted. ut is part of tho Federal ram
ily. TO be maintained by tho Federal
Government. Taxation of the residents
OF the District To keep up this Federal
city ts Illegal and has been all along"
Tho first clause OF section 8. article
OF the Constitution. Mr.. Seibold said.
defined the taxing power Of Congress
."ro lay and collect taxes. duties, Inn
posts. and excises: to pay the debts and
provide for the common defense ana
general. welfare OF the United States.
shall bo uniform throughout the United
States"
This. gentlemen. Is the sole and only
power Congress has In taxing the peo-
pie OF the United states and their prop
erty. including the inhabitantsL of tho
District Of Columbia. argued Mr.. Sci
bold. 1.-THE power and the purposes for
which the power Is to be used are set
out In such plain and unmistSkable
will venture to claim that. In this FIRST
clause Of the eighth section. Congress
has been granted the power to tax
the Inhabitants Of the District Of CO.
umS,a for ,a, Tsrsg Local doses Com
gress get It's power to tax the inhab-
itants OF the District of Columbia for
local municipal purposes. as II is doing
at this present day and has been doing
tuition"
Reading the Constitution further. Mr.:
Seibold said the seventeenth clause OF
the eighth section was directly responsi-
| district and It's powers as follows:
ITO exercise exclusively Legislation In
all cases Whatsoever over such District.
not exceeding ten miles square. as may
by cession Of the particular states and
the acceptance Of Congress: become the
| States: and to exercise like authority
over all places purchased by the consent
/ Of the legislature In which the same
shall be. for the erection Of forts, maga-
| zines, arsenals. dockyard. and other
Does this clause confer upon Con:
sress any power Of taxation here =.
else exclusive legislation In all casei
| Whatsoever and what power Is con
ferred on Congress?
Answer Obvious.
| Tho answer In obvious. The phrase
gives to the Congress the exclusive
right to make all laws regulating so
ciety within the territory selected for
the seat of government. and confers
only the police power over the territory
which lies within the States OF Mary
land and Virginia. and which they
cedcd for the seat Of government to the
| United States. Congress In forbidden
In express terms to ever make the ms
| trict OF Columbia municipal corpora
| ton. as the term in all cases whatso'
| ever prohibits Congress from evei
| deiegating the power of self-Sovern.
! ment to the inhabitants OF this District
and preciudes the Inhabitants from ever
| exercising that right.
| This clause does not grant TO Con
gress exclusive legislative powers in al
cases whatsoever. but only one power
that of exclusive legislation. The pow
er to tax and the power OF Legislation
arc two distinct powerr."
MIR. Seibold contended that "ncitheI
under clause I nor clause II does Con
gress possess any power to lay and col
iect taxes upon and from the inhabi
tants OF the District OF Columbia fo
purposes other than stated In the mrs
clause" He added:
This was the Interpretation given tn
inha bitants OF the territory which wa
to he ceded under exclusive Jurisdictio,
Of the Congress OF the United Statee
sated for their right to govern them
selves. which they were to give up q
Congress. by not being taxed for purcl!
local purposes.
Was To Be Taxless.
Mr.. Seibold argued that It was tn
general understanding when Marylan
and Virginia ceded land to the Unite
States Government and nineteen larg
! property owners donated land here I
tho Government. that this was TO b
taxless community-as Governmen
reservation which would be maintaine
by the United States just in the mannc
that the Federal Government provide
for the upkeep Of one of its buildings
!, THE legislatures of the States o
Maryland and Virginia" he continued
could not relinnuish their citizen
without their consent and to gain thei
consent they had to secure them tn
compensation which the Constitutio