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

assessments of this character does not
| include the power to levy general
| taxes would seem to be clear from
the elaborate opinion of this court de-
livered by Mr.. Justice Brewer in Illi-
nois Central Railroad Company VS..
Decatur. lat U. s.. 100.
In that case the single question was
whether exemption from taxation car
RES exemption from special assessments
Tor public improvements. The opinion
as on principle that such an assess
ment is not to be classed with general
taxes. and quotes from a New York
case where it is said:
me word taxes means burdens.
charges or impositons put or set upon
persons or property for public uses.
but 10 pay for the opening of street
IN ratio TO the benefit or advantage de-
rived from it, is no burden opp. 1919, 20O).'
Submit ConclusiOns.>
1T is respectfully submitted:
i. Ihat the inhabitants of the Amer
lcan colonies of Great. Britain from 1864
70 LOO, held that people whose prop
erty could be taken from them under
the guise of general taxation by a body
slaves
!, Ihat they conceded the right of
the parliament of.Great Britain to make
laws for their government but denied
that such right of legislation embraced
the right to tax
liberty by submitting to taxation with
cut representation, they went to war
ana so achieved their independence.
=. mat When they organized a gov
eminent OF their own and provided in
me constitution for a permanent seat
OF government in a district in which
their Congress should have the mower of
exclusive legislation they did not in
tend 10 confer Il power which they had
asserted IN their controversy with psr-
Lament would violate the inherent and
fundamental rights OF mankind and re-
uuI: 70 slavery those who should become
supJect 10 the exercise of such power
.: That as Congress for more than
seventy years recognized the right of
the inhabitants of the District to take
part IN the imposition of taxes on them
selves and then after four years of con-
sloeration OF the best form of govern
nent for TIVE District afforded the peo-
pie of the District ample protection from
unjust taxation by assuming an equal
ilapllity Tor the expenses of the Dis
trlct government there has been no oc-
casion till now for the taxpayers of the
District to assert their rights in this
regard, and that consequently there has
been no decision by this court, or by
any court, which precludes them. from
now asking this court to determine
whether they are free men or slaves.
But Congress has now gone farther
in taxing this District than parliament
ever attempted to go with the colonies
The act of 1917. in connection with
the other legislation of Congress- to
which we referred in closing our orgi-
li21 brief and the statutes relied upon
by the comptroller of the Treasury. in
his opinion, from which We there quoted,
is directed. to the raising of a fund to
be deposited in the United States Treas
ury, and to be used with funds cob
lected from other sources for the pay
ment of the expenses of the general
government. This is demonstrated by
the act of June ). 1920, and the order
of the District Commissioners of June
Is, 1920.
Even the stamp act was less objec-
tionable than this. BY its last section
| it was provided that the money raised
by the sale of the stamps should he
"'Held in reserve to be used from
time to time by the parliament for the
purpose of defraying the expenses nee
essary for the defense, protection and
security of the said colonies and PLAN
tations.'