Evening star. [volume] (Washington, D.C.) 1854-1972, 1920-10-17

frames the tax laws for the District.
Attorneys. SUPP
The supplementary brief fled by
I'm closing our original brief in
this case we referred to the apparent
assumption by Congress of the power
to tax the people of this District and
apply the proceeds to the payment
not OILY of the expense OF the govern
ment of the District, but when not
needed for that purpose to the pay
ment of the expenses Of the govern
ment of the United States.
I'VE stated that this situation re-
quired an examination into the au-
thority under which the United States
exercises the right of local taxation
in the District, our object being to
ascertain whether there are any limits
10 this power and if so what those
limitations are.
I'VE have not been able to complete
this examination even to our own
satisfaction. but We have gone far
enough to reach the conclusion that
Congress has no power to lay any
tax whatever on the people Of the
District even to raise funds to pay
for local. expenses, unless such taxa
ton Is provided for through some
body in which the inhabitants of the
District are represented.
we. are. of course, aware of the
fact that since 1873, Congress from
time to time has taxed US at its pleas
urc and that no objection. to such
taxation has been made in any judicial
opinion that the question, Of the right
of Congress-in this regard is an open
one aHd1st that the time has arrived
when II should be determined In this
court where only a final conclusion
on the subject can be reached.
ter tpt1 tf,nt ~
preached in this case in, either of the
courts below. But bringing this suit
the, petitioners asserted that, the act
OF 1917 Is altogether void The Court
OF Appeals has certified to this court
for Its determination certain questions
act and involving it's validity. As
authorized by section 81, Of the penal
code, We have asked the court to have
the whole case brought up in order
that IT may. be determined here once
for all whether the provisions of the
II the court shall deem it proper to
do this, the whole case will be here.
II requires no argument to demon
strate that il there be a doubt as
to the validity of all acts Of Congress
taxing the unrepresented people of
In that regard should be made known
At the earliest possible moment to
Congress. as we'll as to the taxpayers
Powers Of the Governnent.
is well said, by, j. Randolph
Tucker. in vol. 2, page 5sS, Of his work
on the Constitution that the. powers
OF the government TO the United States
IN this district, under the CONSTITUTIONS,
are exclusive, not absolute. Yet the
claim OF such absolute power was
wrongfully insisted upon: and for seven
teen years exercised by the United
States in other respects than through
taxation. A police court was created
here in 1870 G6 STATS, 1850, under
which all trials in that court wezc CON
from 1870 to 1887. Even then it was
earnestly urged in this court by the
United States. through its solicitor gen
eral, that persons accused Of crime In
the District Of Columbia ara not entitled
t a trial by Jury; But this court,
said.
There is nothing in the history OF
the Constitution or Of the original
amendments to justify the assertion that
the people of this District may be law
fully deprived Of the benefit of any OF
The constitutional guarantees Of life
liberty, or property-speciaIly Of fthe
privilege Of trial by jury in criminal
cases.
Callan v. Wilson, 127 L. S., $40.
1T is, therefore, not surprising that
Congress should have assumed errone.
ously that those who reside here ars
not within other protecting clauses so1
the Constitution than those which re:
late to trial by jury.
PrOviso on Taxation. a.
when the Constitution Of the United
States was adopted, .it-was the right OF
every citizen that he should not b,
taxed except by his own consent, giver
in person or through his representative
The stamp. act was signed by tn,
king in March, 1765. 1t had long be
fore been under consideration by tn,
ministry Of Great Britain. Regarding it
the city OF Boston at its annual meet
ing in May, 1854. gave certain instruc
tons to its representatives in the gen
eral assembly of Massachusetts,. Il
these instructions, it was said:
II taxes are laid upon US in an,
shape without our having a legal rep
rcsentative where they are laid, are W,
not reduced from the character Of fire,
subjects TO the miserable state of tribu
tary. slaves?'
"on the Goth of May. 1865. the vir
Einia assembly adopted resolution
proposed by Patrick Henry, ~one o
which was: s...-.s
Resolved. That the taxation of tn,
people by themselves or by person.
chosen by themselves to represen
them who can only know what take
the people are able to bear and tn
easiest mode of raising them. and ar
equally affected by such taxes them
selves. is the distinguishing charac
teristic of British freedom, and with
out which the ancient Constitution
cannot exist
In September. 1865, the town o
Boston again instructed it's repre-
sentatives in the assembly as follows
The most essential rights o
British subjects are those Of: beinl
represented in the same body whic
exercises the power of levying take
erty tried by juries. These are tn
very pillars of the British Constitu
tion founded on the common rights O
mankind
The Stamp Act Congress- com
posed of representatives of most o
the colonies. which convened in Eey
York in October, 1865. adopted reso
buttons, the second and third of whic
were as follows:
";2. That His MajeSty's liege sub
jects in these colonies are entitled I
all the inherent rights and privilege
of his natural-born subjects with
the Kingdom Of Great Britain
'.'3. That it is inseparably essentis
to the freedom of a people and TIL
undoubted right Of EnglishuIen tina
no taxes should be imposed on thel
but with their own consent give
personally or by their own represer
aNiles Principles. and Acts OF tn
Revolution led. of 1879. p. 1853.
InAuences Against Stamp Act.
Among the most potent influences
which led the colonists to resist tn
Stamp act were the Letters Of