Monopolies -- United States; Railroads and state -- United States
proper, because the ends sought to be reached by such taxation are for
the use and benefit of the whole people, and for the protection of their
rights. For all of these purposes the legislature can provide an uniform
system of taxation. But when the government attempts to compel A to pay
a tax to assist B and C in building a railroad, it enters upon the
exercise of a despotic and oppressive power, that is in conflict with
the letter and spirit of our constitutions, both state and national.
The legislature, by the passage of such a statute, says, in substance,
to the taxpayer: "A company is formed for the purpose of building a
railroad which passes through the county in which you reside. This
company has not sufficient means for constructing and stocking its road.
That the necessary means may be furnished to it for that purpose, you
must pay a tax upon your property, amounting to one-tenth or
one-twentieth of its value; this amount you must donate to the company.
True, you will have no interest in this road when it is completed; you
will not be a stockholder; you cannot ride in its cars, or ship your
freights over the road, without paying the same price as other persons.
It may cause you to sacrifice a part of your property to pay this tax,
but the road will be of great advantage to the public, and you must make
this donation to help the enterprise." The consequences flowing from
this unjust and oppressive system of taxation are appalling. It has no
foundation in right or justice. The legislature has no inherent right to
impose taxes for any purpose. The authority to levy taxes is dependent
upon the power delegated by the people as contained in the fundamental
law. In a republic even a majority of the people do not possess the
inherent right to tax the minority for private purposes. Such taxation
can be imposed by no other government than a despotic one, where the
will of the despot is the supreme law, and where might rather than right
is the controlling power. So conscious are the advocates of this species
of taxation of the fact that taxes can be levied for public purposes
alone, that they deem it all-important to connect and blend in one--the
right of eminent domain and taxation.
Public-domain text, read in full here on John Shaqi.
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