The Essentials of American Constitutional Law — John Shaqi
The Essentials of American Constitutional LawThorpe, Francis Newton
History
The Essentials of American Constitutional Law
Thorpe, Francis Newton
Constitutional law -- United States
So long as the State by its laws, prescribing the mode and
subjects of taxation, does not entrench upon the legitimate
authority of the Union, or violate any right recognized, or secured
by the Constitution of the United States, the (Supreme) Court, as
between the State and its citizens, can afford no relief against
State taxation, however unjust, oppressive, or onerous.
The discretion of the State,—that is, of the State Legislature, is
beyond the power of the federal government, or any of its departments,
to supervise or control.[109]
43. The fundamental idea in America is that each government—the State,
the national—possesses powers and functions adequate to its own
ends and purposes. Thus the State has no power to lay a tax on any
constitutional means employed by the government of the Union to execute
its powers, otherwise, by taxation of such means or agencies,—say the
mail, the mint, judicial process, patent rights,—the States might
defeat all the ends of the national government,—a design not intended
by the people of the United States.[110] But this protection of
government is not limited to the United States by limiting the States;
it applies to the States as limiting the United States.
The sovereign powers vested in the State governments by their
respective constitutions, remain unaltered and unimpaired, except
so far as they were granted to the government of the United
States.[111] As the powers not delegated were reserved to the
States respectively, or to the people, the government of the
United States can claim no powers not so delegated, and the powers
actually granted must be such as are expressly given, or given by
necessary implication.
In our complex system, the existence of the States in their separate
and independent condition
is so indispensable, that without them the general government
itself would disappear from the family of nations.[112] Whence the
necessary conclusion that the means and instrumentalities employed
for carrying on the operations of their governments (the State
governments), for preserving their existence, and fulfilling the
high and responsible duties assigned to them in the Constitution,
should be left free and unimpaired, should not be liable to be
crippled, much less defeated by the taxing power of another
government, which power acknowledges no limits but the will of the
legislative body imposing the tax, and more especially, those means
and instrumentalities which are the creation of their sovereign and
reserved rights, one of which is the establishment of the judicial
department, and the appointing of officers to administer the laws.
Without this power and the exercise of it, no one of the States,
under the form of government guaranteed by the Constitution, could
long preserve its existence.[113]
44. One of the reserved powers of the States was to establish a
judicial department.
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