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7 How. 283-573

Notes on U. S. Reports.

712

& T. Co., 158 U. S. 691, 39 L. 1144, 15 S. Ct. 941, dissenting opinion, majority holding while tax on income of real and personal property is direct, taxation on income tax not apportioned to representation, is void; Norris v. Doniphan, 4 Met. (Ky.) 431, cited, arguendo, holding Federal confiscation act during Rebellion did not divest rights of State courts; Crow v. State, 14 Mo. 307, 308, 317, 318, 327, 329. Cited, arguendo, holding Missouri revenue law of 1849 valid; dissenting opinion, State v. Delaware, etc., R. R., 30 N. J. L. 495, majority holding passenger and merchandise tax on foreign transportation companies constitutional; Lemmon v. People, 20 N. Y. 612, holding slave landed in transit from Virginia to Texas, freed by operation of law; State v. Cutshall, 110 N. C. 549, 15 S. E. 264, 16 L. R. A. 133, cited, arguendo, holding North Carolina statute declaring felonious bigamous marriages void as to extra-territorial crime; Ex parte Romanes, 1 Utah, 24, holding proper arrest for extradition for crime in another State; Beard v. Beard, 25 W. Va. 493, cited, arguendo, holding money paid voluntarily under mistake of law, not recoverable.

Distinguished in Gilman v. Philadelphia, 3 Wall. 730, 18 L. 101, refusing to enjoin the erection of tide-water bridge on suit of riparian owner; Doyle v. Continental Ins. Co., 94 U. S. 542, 24 L. 152, holding State may impose conditions on business of insurance companies chartered elsewhere; Transportation Co. v. Wheeling, 99 U. S. 280, 282, 25 L. 414, 415, holding steamboats on navigable rivers may be taxed as property at home ports; Machine Co. v. Gage, 100 U. S. 679, 25 L. 755, holding Tennessee tax on all peddlers of machines is general; Ex parte Thornton, 4 Hughes, 232, 12 Fed. 547, holding mercantile tax, based on amount of sales, not unreasonable discrimination in favor of local merchants; Nelson Lumb. Co. v. Loraine, 22 Fed. 57, holding Wisconsin statute, assessing taxation of logs of non-residents in April, and of residents, in May, not within prohibition; Osborne v. Mobile, 44 Ala. 498, holding municipal license of express and railroad companies doing business in Mobile, valid; People v. Naglee, 1 Cal. 236, 237, 242, 243, 246, 247, 52 Am. Dec. 316, 317, 321, 322, 324, 325, discussing principal case, and holding State has power to levy license on foreigners working in gold mines; Wooley v. Watkins, 2 Idaho, 577, 22 Pac. 110, holding Idaho statute, prescribing electoral qualifications, not unconstitutional; W. U. Tel. Co. v. Pendleton, 95 Ind. 13, 48 Am. Rep. 693, holding Indiana statute, exacting penalty for failure to transmit telegraph messages, valid; Fuller v. Chicago, etc., R. R., 31 Iowa, 207, 210, holding valid Iowa statute exacting penalty for failure to fix and post rates of fare; Hardy v. Atchison, etc., R. R., 32 Kan. 714, 5 Pac. 12, holding Kansas maximum freight rate law applies only to State traffic; Immigration Commissioners v. Brandt, 26 La. Ann. 31, holding Louisiana statute requiring report of immigrants, not within constitutional prohibition; New Orleans v. Eclipse, etc., Co., 33 La

Ann. 649, 39 Am. Rep. 281, holding license tax on tow-boats running into gulf, not tonnage duty; Moor v. Veazie, 32 Me. 365, 52 Am. Dec. 666, upholding State's right to improve navigable stream, and grant limited monopoly thereof; Ward v. State, 31 Md. 287, 1 Am. Rep. 56, holding valid Maryland statute, unlicensed sale of goods not manufactured in Maryland; Walcott v. People, 17 Mich. 94, dissenting opinion, majority holding Michigan statute taxing express companies not within constitutional prohibition; State v. Addington, 12 Mo. App. 226, holding Missouri oleomargarine statute a police regulation; Ex parte Robinson, 12 Nev. 276, 28 Am. Rep. 802, holding Nevada statute, known as drummers act," constitutional; Henderson v. Spofford, 59 N. Y. 133, holding valid New York statute requir ing vessels from foreign ports to take pilots; State v. Long, 95 N. C. 585, 59 Am. Rep. 265, holding valid North Carolina license tax on all drummers; W. U. Tel. Co. v. Mayer, 28 Ohio St. 529, holding State tax on gross receipts of telegraph company not a tax on commerce; Commonwealth v. Gloucester Ferry Co., 98 Pa. St. 123, holding taxable capital stock of foreign corporation operating in State; State v. Morgan, 2 S. Dak. 51, 48 N. W. 320, holding mercantile agencies not exclusively within the control of Congress; Baker v. Wise, 16 Gratt. 196, 211, holding Virginia statute requiring search of north-bound vessels for slaves not within prohibition; Norfolk, etc., R. R. v. Commonwealth, 93 Va. 755, 57 Am. St. Rep. 831, 24 S. E. 839, 34 L. R. A. 107, holding valid prohibition of passage of empty coal cars on Sunday; Wheeling, etc., Co. v. Wheeling, 9 W. Va. 177, 181, 27 Am. Rep. 553, 556, holding municipal tax on steamboats of twenty tons or more valid.

Questioned in The Daniel Ball, Brown's Adm. 197, F. C. 3,564, holding, out of deference for previous decisions, steamer engaged within State, carrying through freight and passengers, subject to United States inspection and license; not followed in Hinson v. Lott, 40 Ala. 131, 132, upholding State's right to tax liquors brought from other States; Lott v. Mobile Trad. Co., 43 Ala. 581, holding State tax on registered tonnage not duty tonnage within prohibition of Constitution: Keokuk v. Keokuk, etc., Packet Co., 45 Iowa, 208, holding wharfage fee graduated on tonnage of vessel not within constitutional prohibition; State v. Baltimore, etc., R. R., 31 Md. 369, holding valid Maryland statute requiring payment of percentage of passenger rates to State treasurer; People v. Walling, 53 Mich. 269, 18 N. W. 810, holding prohibition of tax on imports or exports does not concern taxation of interstate commerce for police purposes; Ex parte Crandall. 1 Nev. 309, 310, holding Nevada statute imposing capitation tax on persons leaving the State, constitutional; State v. Delaware, etc., R. R., 30 N. J. L. 477, 479, holding passenger and merchandise tax on business of foreign transporta tion companies, valid: Commonwealth v. Philadelphia, etc., R. R., 62 Pa. St. 298, 299, 1 Am. Rep. 410, 411, holding railroad tonnage tax is a burthen upon, and not a regulation of, commerce.

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Notes on U. S. Reports.

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Police powers.- While a State, in self-defense and for protection against harm, may prescribe what goods may be landed, or prohibit their importation altogether, it cannot pervert this power to become a weapon of offense and aggression upon the rights of others; nor is it necessary to its safety or welfare that it should exact a transit duty on persons or property for permission to pass to other States, p. 463.

The citing cases have extensively affirmed and applied this doctrine: United States v. Dewitt, 9 Wall. 45, 19 L. 594, holding provision of internal revenue act of 1867, prohibiting sale of low-test oils, a police regulation of no force in sovereign States; Beer Co. v. Massachusetts, 97 U. S. 33, 24 L. 992, holding prohibition laws within police power in spite of previous charter; Morgan's R. R., etc., Co. v. Louisiana, 118 U. S. 467, 30 L. 243, 6 S. Ct. 1120, holding Louisiana quarantine law valid; Louisville, etc., R. R. v. Kentucky, 161 U. S. 700, 40 L. 859, 16 S. Ct. 723, holding valid Kentucky statute prohibiting railroads from acquiring parallel competing lines; In re Wong Yung Quy, 6 Sawy. 448, 2 Fed. 630, holding valid California act prohibiting disinterment without permit and fee therefor; Dorman v. State, 34 Ala. 248, 249, holding valid act incorporating University of Greensboro prohibiting local sales within five miles; State v. S. S. Constitution, 42 Cal. 588, 10 Am. Rep. 310, holding State has power to exclude paupers, criminals, etc., but not to exclude persons competent to earn a livelihood; Thomasson v. State, 15 Ind. 452, holding Indiana prohibition statute valid; Fry v. State, 63 Ind. 563, 30 Am. Rep. 246, holding Indiana act regulating taking up of "scalped " tickets not void; W. U. Tel. Co. v. Pendleton, 95 Ind. 13, 48 Am. Rep. 693, holding Indiana statute exacting penalty for failure to transmit telegraph messages valid; Fuller v. Chicago, etc., R. R., 31 Iowa, 207, 210, holding valid Iowa statute exacting penalty for failure to fix and post rates of fare; Missouri, etc., R. R. v. Haber, 56 Kan. 708, 44 Pac. 637, holding Federal act to prevent exportation of diseased cattle did not repeal Kansas quarantine laws; Immigration Commissioners v. Brandt, 26 La. Ann. 31, holding Louisiana statute requiring report of immigrants not within constitutional prohibition; Ward v. State, 31 Md. 287, 1 Am. Rep. 56, upholding Maryland law prohibiting unlicensed sale of goods not manufactured in Maryland; State v. Searcy, 20 Mo. 492, holding valid Missouri statute prohibiting unlicensed sales of liquor; State v. Addington, 12 Mo. App. 226, holding Missouri oleomargarine statute a police regulation; Ex parte Robinson, 12 Nev. 276, 28 Am. Rep. 802, holding Nevada statute known as "drummers act" constitutional; State v. Long, 95 N. C. 585, 59 Am. Rep. 265, holding valid North Carolina license tax on all drummers; Baker v. Wise, 16 Gratt. 196, 211, holding Virginia statute requiring search of northbound vessels for slaves not within prohibition; Norfolk, etc., R. R. v. Commonwealth, 93 Va. 755, 57 Am. St. Rep. 831, 24 S. E. 839, 34 L. R. A. 107, holding valid prohibition of passage of empty cars on Sunday.

Cited in extended note on "Quarantine and Health Laws and Regulations," 47 Am. St. Rep. 538. Cited with approval in Bowman v. Chicago, etc., R. R. Co., 125 U. S. 512, 31 L. 716, 8 S. Ct. 708; dissenting opinion, majority holding void Iowa statute forbiding common carriers to bring liquor into State; Leisy v. Hardin, 135 U. S. 150, 34 L. 146, 10 S. Ct. 698, in dissenting opinion, majority holding Iowa prohibition statute void as to unbroken imported packages; Weil v. Calhoun, 25 Fed. 872, holding void provision of Georgia statute exempting domestic wines and prohibiting sale of spirituous liquor, including wines; Norfolk, etc., R. R. v. Commonwealth, 88 Va. 108, 29 Am. St. Rep. 713, note, 13 S. E. 344, 13 L. R. A. 112, and n., dissenting opinion, majority holding void Virginia statute prohibiting passage of interstate freight trains on Sunday.

Distinguished in Ho Ah Kow v. Nunan, 5 Sawy. 564, F. C. 6,546, holding ordinance requiring clipping of prisoner's hair void. See note on police power, Philadelphia, etc., Tow-Boat Co. v. Philadelphia, etc., Co., 19 Fed. Cas. 476, holding State Sunday law not compulsory on tug-boat plying between different States.

Interstate commerce.- As to whether the grant of power to control foreign and interstate commerce is exclusive, or whether, in the event of Congress failing to act, the State may pass such laws as they see fit, undetermined, pp. 395, 396.

Cited in State Freight Tax Case, 15 Wall. 279, 21 L. 163, reserving decision as to whether Congress' power to regulate commerce is exclusive; Henderson v. New York, 92 U. S. 272, 23 L. 549, refusing to decide whether Congress' control of commerce is exclusive; Brown v. Houston, 114 U. S. 631, 29 L. 260, 5 S. Ct. 1096, af firming principal case, and holding that inaction of Congress indicates its will that commerce shall be untrammelled; Robbins v. Shelby Tax District, 120 U. S. 492, 30 L. 696, 7 S. Ct. 594, holding Congress' power to regulate commerce is exclusive; The North Cape, 6 Biss. 510, F. C. 10,316, holding city tax of a vessel is not a duty on tonnage; Pullman, etc., Co. v. Twombly, 29 Fed. 663, holding vehicles may acquire situs for purposes of taxation, independent of domicile of owner; Lott v. Mobile Trad. Co., 43 Ala. 581, holding State tax on registered tonnage not duty tonnage within prohibition of Constitution; Irwin v. McGuire, 44 Ala. 498, holding municipal license of express and railroad companies doing business in Mobile valid; Groton v. Hurlburt, 22 Conn. 185, holding highway through tide water practically unnavigable not obstruction to commerce; Sherlock v. Alling, 44 Ind. 195, holding Indiana act concerning death by wrongful act not a regulation of commerce; Fry v. State, 63 Ind. 563, 30 Am. Rep. 246, holding Indiana act regulating taking up of scalped " tickets not void; New Orleans v. Eclipse, etc., Co., 33 La. Ann. 649, 39 Am. Rep. 281, holding license tax on tow-boats running into Gulf not tonnage duty; W. U. Tel. Co. v. Mayer, 28 Ohio St. 529, holding State tax on gross receipts of

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telegraph company not a tax on commerce; Commonwealth v. Philadelphia, etc., R. R., 62 Pa. St. 298, 299, 1 Am. Rep. 410, 411, holding railroad tonnage tax is a burthen upon, and not a regulation of, commerce; Insurance Co., etc. v. Commonwealth, 87 Pa. St. 181, 30 Am. Rep. 354, holding valid Pennsylvania tax upon entire amount of insurance premiums; Commonwealth v. Gloucester Ferry Co., 98 Pa. St. 123, holding taxable capital stock of foreign corporation operating in State; Wheeling, etc., Co. v. Wheeling, 9 W. Va. 177, 181, 27 Am. Rep. 553, 556, holding municipal tax on steamboats of twenty tons or more valid. See valuable note on State's right of bridging navigable streams,” 42 Am. Dec. 729; see note on concurrent authority of Congress and State legislatures, 27 Am. St. Rep. 550; see extended note on “Quarantine and health laws and regulations,” 47 Am. St. Rep. 538.

Interstate commerce. While States must not legislate upon the subject of interstate commerce, yet within their powers valid legislation may be made which indirectly and remotely affects commerce, p. 402.

Cited in Sherlock v. Alling, 93 U. S. 102, 23 L. 820, holding State government of marine torts valid; Wiggins, etc., Co. v. East St. Louis, 107 U. S. 374, 27 L. 423, 2 S. Ct. 264, holding State may impose license on resident ferry-keepers operating to another State; Transportation Co. v. Parkersburg, 107 U. S. 702, 27 L. 588, 2 S. Ct. 741, holding control of wharves is local, in absence of congressional action; St. Louis v. Western Union Tel. Co., 148 U. S. 106, 37 L. 386, 13 S. Ct. 491, holding municipal charge for use of streets not a privilege or license tax; Minot v. Philadelphia, etc., R. R., 2 Abb. (U. S.) 342, F. C. 9,645, holding tax on rolling stock void as an indirect tax on commerce; United States v. Craig, 28 Fed. 796, holding constitutional "assisted immigration act" of February 26, 1885; United States v. Debs, 64 Fed. 750, holding officers of American Railway Union guilty of conspiracy to boycott Pullman cars; United States v. Hopkins, 82 Fed. 539, holding Kansas City Live Stock Exchange an unlawful combination, engaged in interstate commerce; United States v. Gould, 25 Fed. Cas. 1379, holding United States laws on importation of slaves do not cover offenses against negroes already imported; United States v. Haun, 26 Fed. Cas. 230, sustaining indictment against seller of African illegally brought into the country; People v. Downer, 7 Cal. 171, holding power of Congress to regulate foreign commerce is exclusive; Webb v. Dunn, 18 Fla. 724-728, holding void statute making harbor master's fees charge on vessels; Hardy v. Atchison, etc., R. R., 32 Kan. 714, 5 Pac. 12, holding Kansas maximum freight rate law applies only to State traffic; Louisiana v. Kennedy, 19 La. Ann. 426, holding invalid Louisiana tax on gross sales of goods in original packages from other States; Lawrence v. Hodges, 92 N. C. 677, holding valid unrecorded mortgage on United States vessel; Freight Discrimination

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