Charles Sumner: his complete works, volume 03 (of 20)Sumner, Charles
History
Charles Sumner: his complete works, volume 03 (of 20)
Sumner, Charles
Slavery -- United States; Speeches, addresses, etc., American
"All these rights exist in the United States for constitutional
purposes, and without a special cession of jurisdiction; though it
is admitted that other powers over the property and persons on such
lands will, of course, remain in the States, till such a cession
is made. Nothing passes without such a cession, except what is an
incident to the title and purpose of the General Government."[77]
[77] Ibid., 83.
The Supreme Court give great eminence to the sovereign right of
taxation in the States, saying:--
"Taxation is a sacred right, essential to the existence of
Government,--an incident of sovereignty. The right of legislation
is coextensive with the incident, to attach it upon all persons and
property within the jurisdiction of a State."[78]
And again, the Court say in another case:--
"However absolute the right of an individual may be, it is still
in the nature of that right that it must bear a portion of the
public burdens, and that portion must be determined by the
Legislature."[79]
[78] Dobbins _v._ Commissioners of Erie Co., 16 Peters, 447.
[79] Providence Bank _v._ Billings and Pittman, 4 Peters, 563.
In the same case, the Court, after declaring "that the taxing power
is of vital importance,--that it is essential to the existence of
Government,--that the relinquishment of such a power is never to be
assumed," add, cautiously, that they "will not say that a State may not
relinquish it,--_that a consideration sufficiently valuable to induce a
partial release of it may not exist_."[80]
[80] Providence Bank _v._ Billings and Pittman, 4 Peters, 561.
While thus upholding the right of taxation as one of the precious
attributes belonging to the States, the Court, under the Constitution
of the United States, properly exempt instruments and means of
government; but they limit the exemption to these instruments and
means. Thus it is expressly decided in a celebrated case,[81] that,
while the Bank of the United States, being one of the necessary
_instruments and means_ to execute the sovereign powers of the nation,
is not liable to taxation, yet the real property of the Bank is thus
liable, in common with other real property in a particular State.
[81] McCulloch _v._ The State of Maryland, 4 Wheaton, 316.
Public-domain text, read in full here on John Shaqi.
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