Year: 1867




should be taxed for their privileges.


Standing alone therefore, we consider this
clause of the act of Congress- as sufficiently
plain, to authorize an opinion the reverse of
that which has been sent forth by the court
But did those who signed that opinion forget,
that Maine was an Independent state hay
ing the right to manage all its financial affairs
IN It's own way? Did it not occur to the court,
mat our statutes provide for raising the mon
~ Juused necessary, and in what manner, and
ny assessment ON what property; and that our
assessors are sworn to perform their duties ac-
cording 10 the laws of the State? Suppose any
act OF the United States had provided that
nothing therein shall prevent the assessors of
towns from taxing mules, horses, neat cattle
in town other than that prescribed nv onr
own law, would such an act have given the as
SCISSOR one iota of authority to disregard our
al property, which includes stocks, shall be
taxed in the town where the owner lives.
Can the United States enlarge the powers of
assessors, and authorize them to assess others,
over whom our own law, gives them no pow
er? 'a' lit+s lh~i


If there is any one truth in political econo-
my which is ineontrovertable, it is; that the
Congress of the United States have no power
to modify the mod,s operandi of State, IN
providing for the support of its own govern
ment, so long as it does not touch national
exclusive jurisdiction, Maine has required of
towns this year to raise 100000 dollars and
clearly pointed out how it shall be done; and
yet the aourt come in and say to the people,
you must disregard this State enactment, and
assess other persons in other towns, over whom
the state invests you with no power Now we
say that assessors, in so doing, would be violat-
ing the oath which they had taken. They are
in no sense, United States officers If the
national government are raising money for their
own purposes, they may assess it as they choose;
but they have nothing to say as to cur mode
of raising it for state or town purposes. As
essors are not amenable to them in any sense.
Even if the act had provided, that they might
tax the capital of the Bank in the town where
located, such provision would have been en-
tirely nugatory, if unsupported by the State
law. '-o i' sA1


But the most remarkable portien OF this
opinion still remains. To abrogate or annul
the act of our Legislature providing that the
town where the owner lives, shall have the
use and benefit of the tax on his stock, tie
court say, at is one of the recognized incl
dents of taxation that the corporation by whose
authority taxes are assessed and collected,
should expend the amount to defray its own
necessary expenses and discharge its munich
pal obligations" Suppose this position was
true, in any part of it, what has it to do with
the matter?s Or rather, what justification
does it afford for the conclusion Of the court?
Under whose authority is this 100000 dollars,
which in most OF the towns will exceed two
thirds OF the amount raised, to be assessed?
Are not the assessors, in this case, merely the
agents of the State, directed to raise the
amount by tax, collect il, and pay it over to
the State Treasurer? Have the municipal au-
thorities anything to do with it? Is not the
State, tho corporation, or the power to whom
it exclusively belongs? 415f5li


ie But where do the court get the authority for
the position, that the collection and use Of the
sum assessed are such necessary incidents of
the assessment that the Legislature cannot
dissever them? We should be gratified to have
the court answer who made these incidents of
the assessment? Are they such by any act of
Tue II bncy are SUCH Dy tUe cUul-
mon law, down to the remotest period in the
ages past, we rather think the Maine Leeisla-
ture is strong enough to separate them. Dow
er has been an incident of the marriage state,
far beyond the memory of man; but lew law
yers would peril their reputation by the opin-
ion that they had not the rIgIH.xo CD. - v4-i Is
it not entirely by State enactment that the
collection of taxes is made an incident of the
assessment? Could not the Legislature, if they
pleased, have all the taxes assessed at the cap
ital OF the State, and issue their own warrant
to the collectors in towns, to gather in the tax?
Instead of requiring town officers to assess it,
could they not make it the duty of the county
commissioners to do it, and authorize them to
appoint the collectors? The power that cre-
ates can modify or annul. And yet when our
Legislature have said that the taxes of which
we are speaking shall be collected in the towns
where the owners of the stock belong, and ap-
propriated to the use of those towns, the court
say that the assessment, co lection and use are
80 inseparable, that the State ispowerless for
any such purposei Bangor assesses, and is,
therefore, entitled to the exclusive benefit of
the taxation and its proceeds.


1t may well be added, that when the United
States have rehnquished their right of exemp-
ton from taxation, they have nothing moEe to
say as to the collection and appropriation of
the money to be raised. Having yielded the
right of valuation and assessment it is for the
State, and the State alone, to make such dis
position of the money as its circumstances re-
quire. The United States can have no hand
in its appropriation. We may also add that
when two statutes are of pari mdteria, they
are to be construed as not to conflict with
each other. But where conflict is apparent,
surely that which is aggressive on the exclu-
sive province of the other, must yield.


We did not intend to extend this communi-
cation as we have done. But the objections to
this judicial opinion have so crowded in upon
the mind that We could find no place to stop.
1t is the most unfortunate adjudication ever
made by respectable court. Probably, out of
the cities and towns to be benefited by il, not
five lawyers can be found who would ST bseribe
to it, But it is now law. The Legislature has
no power to remedy it by legal enactment.-
The people will never quietly submit to such a
construction as the court have given. With
them alone is the remedy No stock Of this
kind has yet been taxed in any other State, so
far as we can learn from those in this State
holding stock abroad; and we predict that this
opinion will find support in none of them, but
win "stand alone in its glory" B.


III