Evening star. [volume] (Washington, D.C.) 1854-1972, 1920-10-17
ATTACK ON THE VALIDITY
:" OFINTANGIBLE TAX IND.C.

it was SO held by this court in Tough
borough VS.. Blake. Wheat, 3D..
But obviously different auesti OF
arises as to taxation for local pur'
poses In the District Of Columbia
That depends upon the proper in.
depreciation Of paragraph 10 o.
section s, Of article I. of the Con.
stitution, which gives Congress
power:
Ito exercise exclusive Legislation
in all cases whatsoever. over sue.
| square) as may, by cession OF par.
ticular states, and the acceptance os
Congress, become the seat of the gov
| eminent of the United states and te
| exercise like authority over all piaces
purchased by the consent OF the
legislature Of the state IN wn .tar ~, ~
| same shall be, for the erection ~ ~
forts. magazines, arsenals, dockyaroS
and other needfu1 buildings:
There seems to be nothing IN the
recorded proceedings OF the cons.
tutional convention that tnaow rs, ths
convention to the words exclusive
legislation in this clause Of the CON
stitution. 1t was adopted without de-
| bate. .h;.
But Madison. in discussing ms ms
NLIID,- says:
! 1.-The indispensable necessity OF
complete authority at the seat OF COY
eminent carries its own eNluehce VIZ
it 1t is a power exercised by every
, legislature of the Union, l mlght say
of the world, by virtue of its genera
supremacy. Without it. not only the
public authority might be insul!ea
and its proceedings Interrupted WIN
IMMUNITY; but a dependence OF the
members of the general government !
on the state comprehending the seal
Of the government. for protection IN
the exercise of their duty. might
bring on the national councils an Inn
putation of awe or influence, equaliy
dishonorahle to the government ana
Unsatisfactory to the other memoers
of the confederacy. This consider r.
ton has the more weight. as the
gradual accumulation of public i'm
provements at the" stationary resi-
dence of the government would be
both too great a public pledge to be
left in the hands of a single state
to a removal of the government as
still further to abridge its necessary
Independence. The extent of TINS
federal district is sufficiently circum-
scribcd to satisfy every jealousy OF
an opposite nature. And as IT is 10
be appropriated to this use with me ne
consent of the state ceding it; as the
state will no doubt provide in the
compact for the rights and the con-
sent of the citizens inhabiting 1t; as
the Inhabitants will find sufficient m
ducements of interest to become will
will have had their voice in the cleo
tion of the government which. is to
exercise authority over them; as a
municipal Legislature for local pur-
poses. derived from their own sur
frages,. win. of course. be allowed
4 - fha oHsth ~
legislature Of the state. and of the
inhabitants of the coded, part of it,
to concur in the cession, will. be de-
rived from the whole people of the
state, in their adoption of the Con-
seitution. every iTaginab| = objection
Views OF Madison, Applied.
when this number of the Federal
list was written. there was already a
strong. probability that the, federal
district would be located, on the Po-
tomac river. Madison therefore. in
urging the ratification of the Consti-
tuition was addressing the people of
his, own state and telling them that,
If any of Virginia's citizens should
be transferred to the jurisdiction Of
the new government. they, would. of
course, have the right to regulate
their own local affairs.
Our claim that the right of Con.
gress to exercise exclusive Legislation
in this District does not include the
tory Of the events which led to the in
dependence of the colonies and the
adoption of the Constitutions.
/ The great contention of the colo,
nfsts in their controversy with par
J lament over the stamp act in 1866
was that the parliament's admitted
power to legislate for the colonies die
not include the power of internal tax
| ation-that legislation is one thine
and taxation another.
| bancroft in his history Of the Unit
| ed States says Pitt, Barre and Beck
ford contended that the. taxation q
: America was against the inherent dis
tinction between taxation and legis
| lation, which pervades modern his
tory: Thus Pitt (not yet Lord Chat
ham) in his memorable speech in. the
| house Of commons on the 14th o
January. 1866. in support OF the bill
| to repeal the stamp act, said:
eft is my opinion; that this king
dom has no right to lay a tax upor
| the colonies. At the same time. as
over the colonies to be sovereign ant
supreme in every circumstance of gov
eminent and legislation whatsoever
Taxation is no part of thu
governing or legislative power. Thu
taxes are a; voluntary gift and gran
|
gift and grant is of the commoni
house we give and grant, we Civ
and grant what is our own. But il
an American tax what do We do? Gu
own property? No! We give an
| your majesty's commons in America
I It is an absurdity in terms. The dis
tinction between legisiat ton and taxa
ton is essential to liberty.
The commons Of America represente,
/ in their several assemblies have eve
ben in the possession of this thei
constitutional right of giving an,
+, granting their own money The,
would have been slaves il they ha'
! not enjoyed it. Three millions OF PEG
pie So dear to all the feelings of lib
/ erty as voluntarily to submit. to b
slaves would have been At instru
ments to make. slaves Of the rest
"(History Of debates in parliament
lvol. 4, pages 28S-291.)
1 This speech was published every
| where in the, colonies and was uni
i versally acclaimed as an accurate
statement Of the position of the col
4 onists. +. -.
pitts declaration that taxation i
no part OF the governing or Legislative
power was but a restatement of al
stitution.
"In the earliest parliamentary rec
ords the lords and commons sum
tmoned in a great measure for tn,
sake Of relieving the kings necessi
ties appear, to have, made their severa
grants of . supplies without mutua
Communication. These were not in tn,
! form of laws, nor did they obtain an.
formal assent from the king. to whom
they were rendered in written linden
lures, entered afterward on the rol
of parliament.
"HalIam's const. History Of Eng
land, Vol. 8, p. 81. Boston, 1851 ed.
italian traces here the change
made from time to time in the form o