Evening star., 1937-05-24

-Harr1S-E1Ulng Photo.
ton OF any OF its governmental powers
either to q sister State or to the Fed
eral Government, any more than the
Federal Government can surrender
the control Of any Of its governmental
powers to foreign nation. The
power to tax is vital and fundamental
and, In the highest degree, govern
mental in character. Without it the
State could not exist. Fundamental
also, and no less important, is the
governmental power to expend the
monies realized from taxation and
exclusively to administer the laws in
respect Of the character OF the tax
and the methods OF laying and COL
lecting it and expending the proceeds
People Divided Powers.
THE people Of the United States
by their Constitution have affirmed 4
division Of internal governmental pow
ers between the Federal Government
and the governments OF the several
States-committing to the first its
powers by express grant and neces-
sary implication; to the latter, or to
the people, by reservation, the powers
not delegated to the United States by
the Constitution nor prohibited by it
to the States
The Constitution thus affirms the
complete supremacy and independence
or tho Ctoto wit h La <n1l
powers. The Federal Government has
no more authority to invade that field
than the State has to invade the ex-
elusive field of national governmental
powers; for In the oft-repeated words
OF this court in Texas VS.. White. 7
Wall 700,725, the preservation of the
States and the maintenance of their
governments. are as much within the
design and care Of the Constitution as
the preservation of the Union and the
maintenance Of the national Govern
ment.' The Aecessity of preserving
each from every form OF illegitimate
intrusion or interference on the part
OF the other is so imperative as to
require this court, when its judicial
power Is properly invoked, to view
with careful and discriminating eve
any legislation challenged as constitut-
ing such an intrusion or interference.
The precise question. therefore,
which we are required to answer by
an application of these principles is
whether the congressional act contem-
plates surrender by the State to
the Federal Government, In whole or
In part. OF any State governmental
power to administer its own unem-
ployment law or the State pay roll
tax funds which 1t has collected for
the purposes Of that law. An afirma-
tive answer to this question, think,
must be made
U. 8. and States Can Cooperate.
4 do not, Of course, doubt the
power Of the State to select and utilize
depository for the safekeeping of its
funds, but 1t IS quite another thing
to agree with the selected depository
that the funds shall be withdrawn for
certain stipulated purposes, and for
no other. Nor do doubt the author
ity OF the Federal Government and 4
STATE government to cooperate to
common end, provided each of them
Is authorized to reach 1t. But such
cooperation must be ef1ectuated by
an exercise Of the powers which they
severely possess, and not by an
exercise, through invasion or sur
render. by one of them of the govern.
mental power OF the other.
AN illustration of what I regard
as permissible cooperation is to be
found in title OF the act now under
consideration. BY that title, Federal
appropriations for old-age assistance
are authorized to be made to any
State which shall have adopted a plan
for old-age assistance conforming to
designate requirements. But the State
Is not obliged, as condition of hav-
ing the Federal bounty, to deposit in
the Federal Treasury funds raised by
the State. The State keeps its own
funds and administers its own law
in respect to them. without let or
hindrance Of any kind on the part ot
the Federal Government, so that ws
have simply the familiar case Of Fed
eral aid upon conditions which the
State, without surrendering any Of It's
powers, may accept or not as II
| chooses.
But this is not the situation with
which we are called upon to deal in
the present case. For here, the State
must deposit the proceeds Of its taxa
tion in the Federal Treasury, upon
terms which make the deposit suspic-