In a stricter sense-a rate or sum imposed by government upon what in a individuals (or polls), lands, houses, horses, cattle, possessions, and stricter occupations; as distinguished from customs duties, imposts, and sense? excises. (Id.; Webster.) This is the ordinary sense of the word. In New York, the term tax has been held not to include a street assessment. 1 Johns. 77, 80; Sharp v. Spear, 4 Hill, 76; People v. Brooklyn, 4 Comst. 419.) Literally, or according to its deri- What litervation—an imposition ·laid by government upon individuals, accord- ally ? ing to a certain order and proportion, (tributum certo ordine constitutum). (Spelman, voc. TAXA) Id. Distinguished from eminent domain. People v. Brooklyn, 4 Comst. 422-425; s. c. 6 Barb. 214. "Taxes" means burdens, charges, or impositions, put or set upon persons or property for public uses; and this is the definition which the Code gives to tailage. 2 Inst. 522; Carth. 438; Matter of the Mayor, &c. 11 John. 80. 22. 144 73. THE POWER TO LAY AND COLLECT taxes, duties, imposts, and Over what excises, is co-extensive with the territory of the United States. extent of Loughborough v. Blake, 4 Wh. 317. country? 22, 23. concurrent? The power of taxation, as a general rule, is a concurrent power. How far is The qualifications of the rule are the exclusion of the States from the power the taxation of the means and instruments employed in the exercise of the functions of the federal government. Van Allen v. The Assessors, 3 Wallace, 585. States to 74. The States possess the power to tax the whole of the inter- What power est of the shareholder in the shares held by him in the national have the banks. Van Allen v. The Assessors, 3 Wallace, 588; approved, tax Bradley v. The People, 4 Wallace, 462. Chief-Justice Chase, in a dissentient opinion for himself and Justices Wayne and Swayne, reviewed McCulloch v. Maryland, 4 Wheat. 327, and Osborn v. the Bank of the United States, 9 Wheat. 73, Weston v. The city of Charleston, 2 Pet. 449, and questioned the power of Congress to authorize State taxation of national securities, either directly or indi rectly. Van Allen v. The Assessors, 3 Wallace, 593. A city cannot tax United States property within its limits. Op. 291. 9th What limitation as to the States? The jurisdiction of the States for the purposes of State taxation is supreme, and Congress can have no power or control in this regard. State Treasurer v. Wright, 28 Ill. 509; Gibbons v. Ogden, 9 Wh. 199. The State has the right to collect taxes in gold or silver coin only; and Congress cannot control by its legal tender laws. State Treasurer v. Wright, 28 Ill. 509. 82. The States cannot impose a tax upon the salaries of federal offi- 97, 99, 155. cers. (Dobbins v. The Commissioners of Erie County, 16 Pet. 435.) 9th Op. 477. 75. DUTIES.--Almost equivalent to taxes and perhaps synonym- What are ous with the imposts. (Federalist Nos. 30, 36. Madison's letter duties? to Cabell, 18th Sept. 1828; 3 Elliot's Debates, 289.) Story's Const. § 952; Hylton v. The United States, 3 Dall. 171, 177. 72, 76. 76. IMPOSTS.—A custom or tax levied on articles brought into a Define imcountry. (United States v. Tappan, 11 Wheat. 419. A duty on posts? Story's Const. 952. Id. 75. 144. imported goods and merchandise. 144. . EXCISE. An inland imposition upon commodities, charged What are in most cases on the manufacturer. 2 Steph. Com. 579. A duty, excises? or tax on certain articles produced or consumed at home. Wharton's Lex. EXCISE. 1 Bl. Com. 318. It includes also the duties on licenses and auction sales. 2 Steph. Com. 581; 3 Id. 314. And see Story's Const. § 953. Andrews Rev. Laws, § 133; Burrill's Law Dic. EXCISE. 2 Elliot's Debates, 209. Generally the opposite of imposts. Story's Const. § 953. does a license con Licenses under the act of June 30, 1864, "to provide internal What revenue to support the government, &c." (13 Stat. 223), and the authority amendatory acts, conveyed to the licensee no authority to carry on the licensed business within a State. License Tax Cases, 5 Wal- fer? lace, 462. The requirement of payment for such licenses is only a mode of imposing taxes on the licensed business, and the prohibition under penalties, against carrying on the business without license is only a mode of enforcing the payment of such taxes. The provisions of the act of Congress requiring such licenses, and imposing penalties for not taking out and paying for them, are not contrary to the Constitution or to public policy. Id. The provisions in the act of July 13, 1866, "to reduce internal taxation, &c." (14 Stat. 93), for the imposing of special taxes, in lieu of requiring payment for licenses, removes whatever ambiguity existed in the previous laws, and are in harmony with the Constitution and public policy. Id. 73. The recognition by the acts of Congress of the power and right of the States to tax, control, or regulate any business carried on What is the within its limits is entirely consistent with an intention on the part power of the of Congress to tax such business for national purposes. States? 267. A license from the Federal Government, under the internal revenue acts of Congress, is no bar to an indictment under a State law prohibiting the sale of intoxicating liquors. The License Tax Cases, 5 Wallace, 462; Pervear v. Commonwealth; 5 Wallace, 475. But very different considerations apply to the internal commerce What are or domestic trade of the States. Over this commerce and trade the exclusive rights of Congress has no power of regulation nor any direct control. This power belongs exclusively to the States. No interference by Congress with the business of citizens transacted within a State is warranted by the Constitution, except such as is strictly incidental to the exercise of powers clearly granted to the legislature. Pervear v. Commonwealth, 470, 471. The provisions in the act of July 13, 1866, "to reduce internal taxation, &c." (14 Stat. 93), for the imposing of special taxes, in lieu of requiring payment for licenses, removes whatever ambiguity existed in the previous laws, and are in harmony with the constition and public policy. Id. The recognition by the acts of Congress of the power and right of the States to tax, control, or regulate any business carried on within its limits is entirely consistent with an intention on the part of Congress to tax such business for National purposes. the States? A license from the Federal Government, under the internal revenue acts of Congress, is no bar to an indictment under a State law prohibiting the sale of intoxicating liquors. (The License Tax Cases, 5 Wallace, 462 affirmed.) Pervear v. The Commonwealth, 5 Wallace, 475. 267. A law of a State taxing or prohibiting a business already taxed of prohibitby Congress, as ex. gr., the keeping and sale of intoxicating ory laws? liquors,-Congress having declared that its imposition of a tax should not be taken to abridge the power of the State to tax or prohibit the licensed business-is not unconstitutional. Id. debts? 79, 80. 78. "TO PAY THE DEBTS." The arrangement and phraseology What means (connected with what follows) shows that the latter part of the to pay the clause ("To provide for the common defence and general welfare,") was intended to enumerate the purposes for which the money thus raised was intended to be appropriated. (President Monroe's Message of 4th Dec. 1822.) Story's Const. §978-981. This power to collect taxes, imposts, and excises, subjects to the call of Congress every branch of the public revenue, internal and external. (Monroe, Id.) Story's Const. § 981. And these powers give the right of appropriating to the purposes specified, according to the proper construction of the terms. Id. 74–77. Statement of the public debt on the 1st day of January in each of the Examine the years from 1791 to 1842, inclusive, and at various dates in sub- statement of the public sequent years to July 1, 1866. debt? On the 1st day of January....1791. $75,463,476 52 Report of Secretary of Treasury on the Finances, p. 304. The following is a statement of the public debt, June 30, 1866, exclusive of cash in the Treasury : The foregoing is a correct statement of the public debt, as appears from the books and Treasurer's returns in the Department, on the 1st of November, 1867. THE PUBLIC DEBT STATEMENT. WASHINGTON, Nov. 6, 1867, The following is the statement of the public debt of the United States on the 1st of November, 1867: |