45 Miss. 499 | Miss. | 1871
This bill was brought by Richardson & May to enforce an agricultural lien contract under the statute of 1867, against Belcher and J. W. & John B. Davis, who are alleged to be partners in the production of crops on the Bee Lake plantation in the year 1867. The lien is given on the cotton, to be grown that year, and on mules, etc., for cash and supplies advanced and to be advanced.
Objection was made to the reading of this contract in evidence, because it was not stamped. Without attempting to enter at large into the discussion of the subject we shall be content to state concisely the grounds of our opinion.
Our complex system of government is composed of states
But it is necessary to the orderly and efficient administration of the functions of these complex governments, state and national, that each should be independent of the other, within the scope of their operations. Each conducts its affairs by a distinct body of magistracy. Taxation is an incident of sovereignty, and one of its highest attributes. The states may exert it as to all the persons and property within their limits. This power is concurrent then with
There is no authority in the state, in any mode, by any rightful legislation, to incommode or cripple the means and agencies of whatever sort, adopted by congress for the administration of the business and affairs of the general government. This cannot be done either directly or indirectly. It was upon this principle that the tax, imposed by Maryland on the branch of the United States bank, in that state, was declared to be illegal and void. Congress had thought fit to create the bank as a convenient instrumentality in its fiscal operations. If the state wrould tax its branches it might greatly cripple its efficiency, or drive the branches away altogether. The government can borrow money. In national emergencies it may be absolutely necessary to anticipate resources by a present loan. The credit of the government, and its ability to raise money, would be seriously impaired if the securities upon which it was advanced could be taxed by the states. Therefore, in Weston v. City of Charleston, 2 Pet. 442, it was declared that the states could not tax these stocks and securities. Upon the same principle in Dobbins v. Commissioners of Erie, 16 Pet. 435, it was declared that the states could not tax the saleries of officers in the service of the United States. These decisions go upon the broad principle elaborated by Chief Justice Marshall in McCullough v. State of Maryland, that the government of the United States has special grants of power, with respect to which it is sovereign and supreme; that the states are also sovereign over all the subjects of jurisdiction reserved to them, and that it is fundamental, essential to the harmony of the system, that neither should be hindered, obstructed or interfered with by the other, so long as each moved in its appropriate orbit. This principle, therefore, would rebuke any attempt on the part of the state, by the taxing power, to touch the policy or laws or officers of the federal government. While this is so, the argument is equally cogent, that the general government
In the License Tax Cases, 5 Wall. 470, the idea is repudiated that congress has any right to interfere in the internal commerce and trade of the states. That subject belongs exclusively to the states. Congress cannot meddle with the business of citizens transacted exclusively in the state, having no connection with the inter state, and foreign commerce. While commerce, foreign and inter state, is committed to the control of congress, so that it may, if it chooses, license parties to engage in it, it cannot license a business, domestic and local, for that would be plainly repugnant to the exclusive power of the state over the subject. Therefore, it was held that the license taxes, under the act of 1864, was not the conference of authority or license, upon payment of the prescribed sum, to carry on the various businesses and occupations ; but was in reality a tax on the business and occupations. The claim that there is power in congress to license a business in the state is rejected and denied. If so, then congress might authorize a dealing in lottery tickets, or in vinous or spirituous liquors by the small, notwithstanding a prohibition of both by the state. The necessary consequence of siich a doctrine would be the absorption by congress, of supervision over the police, and interior policy of the states.
These principles are sufficient to dispose of this point.
But it is never to be presumed that congress meant to
There was no error, therefore, in admitting in evidence this contract because of this objection.
The second question is, whether the transactions between Belcher and Richardson & May, as disclosed by the contract, is binding on the Davises, admitting the partnership. The general principle is, that acts done by one partner in the course of the partnership business, is, in its legal conse
Whether complainants saw the partnership articles at the date of their first advance of money is not disclosed. It appears, however, that subsequently they did have it in possession; had it when this suit was begun, perhaps at the time of the trial. It, however, was not in evidence on the trial. It is, however, in evidence that Belcher should furnish one-half of the means necessary to make the crop, and the Davises the other half. This was one, and likely the most important, stipulation. This negatives the idea that means to make the crop were to be raised by either
It is insisted by the Davises, in -their answer, that the copartnership was dissolved by the withdrawal of Belcher before the contract was made with Richardson & May. It seems that in April, 1867, Belcher and the Davises were in treaty with Gen. Miles for the lease of the Bee Lake plantation, and, in view of the consummation of the leasing, the parties agreed to cultivate it together on the terms of Belcher furnishing one-half the means and the Davises the other. The lease was reduced to writing and signed on the 8th of June. It was quite certain that on that day the partnership had been dissolved, for Belcher, who was present, signed the lease as “surety.” The explanation given of the dissolution by J. B. Davis, in his deposition, is that Belcher was unable to provide the means to fulfill his part of the contract, and for that reason he withdrew. The answer of Davis fixes the time of the withdrawal as on or about the 8th of June. In his deposition, J. B. Davis fixes the time at about the 1st June. So does Green, the manager on the place. J. W. Davis fixes the same time, and states, in addition," that the distinct arrangement was, that Belcher had no authority to pledge any thing except his separate interests, and that he made effort to do so and failed, and thereupon retired from the business. Belcher’s deposition is exceedingly unsatisfactory. He gives no satisfactory account of the funds received from Richardson, and thinks the partnership was not dissolved legally, and that he had some interest in the crop.
The testimony quite conclusively proves that the dissolution occurred between the first and the eighth of June,
On the first examination of the record, our attention was more especially directed to the question of the power of Belcher, either by implication or the articles of copartnership, to bind the Davises, and we failed to give full consideration to the evidence of ratification by them. The contract of Belcher with Richardson & May purported to create a lien on the entire crop, etc. The parties with whom he was dealing were bound to know the extent of his authority, that, as we have seen, extended only to half the crops, etc. The ratification could only extend to a confirmation of a pledge of half the crop, or such interest in it as he would be entitled to by the copartnership agreement. On the receipt of supplies sent to the plantation by Richardson & May, on Belcher’s order, during the year, it was the plain duty of Davis to have notified these merchants that Belcher had no interest in the crop, or business connection with them. 'There is testimony tending to show that Davis had notice that Belcher had an account with the complainants, for when presented to him by their agent, he expressed surprise at the amount, and promised to ship cotton to provide for its payment. If we were sitting as the court of original jurisdiction, we might, in all the circumstances of the case, come to the conclusion that there had not been a sufficient ratification to bind the Davises. In this court, however, on purely a question of fact, the inquiry is not, whether the chancellor was right, but was he wrong, clearly wrong. The burden is on the party contesting the decree, to prove that it was founded upon insufficient testimony. If upon a review of it, it appears that the chancellor may have fairly reached the conclusion he did, he would not be dis
There was testimony to the point that the defendants were cognizant that Belcher had dealings with the complainants, on the predicate of his being a partner with them, and that they failed to advise them to- the contrary, and further, that they recognized their obligations to pay the claim, inasmuch as they realized the entire crop.
Upon the whole we affirm the decree.