2 Or. 128 | Or. | 1865
Admitting tbe proper supremacy of tbe Constitution and laws of tbe United States over and upon all proper subjects of legislation, does it follow tbat Congress can, in any way, interfere with State taxations, either as to measure of assessment or as to tbe manner or means in which collection thereof may be made ? It is now too late to question tbe rule of construction of tbe rights and powers of tbe general government or to establish a different' one. Tbat government acts alone by delegated authority, and can exercise no other than such as may be necessary to carry fully into effect some granted power. In doubtful or disputed questions, if tbe Constitution, or proper legislation, does not adequately define them, or if adjudication thereof has not already been made, we must follow tbe general rule for construing statutes; and when, from tbe statute or tbe instrument itself, tbe meaning is not clear, recourse must be bad to tbe peculiar views and motives controlling its framers, at tbe time of forming tbe Constitution or enacting tbe law, tbe question then becomes one of intention. Tbe only provisions in tbe Constitution of tbe United States referring to tbe subject of taxation, to which it is needful to refer, are these: Article 1, section 8. “ Tbe Congress shall have power to lay and collect taxes, .duties, imposts and excises; to pay tbe debts and provide for tbe common defence and welfare of tbe United States.” Subdivision Y, section 8. “ To make all laws which shall be necessary and proper for carrying into execution tbe foregoing powers.” Section 9, same article: “ No capitation or other direct tax shall be laid, unless in proportion to tbe census or enumeration hereinbefore directed to be taken.” “No tax or duty shall be levied on articles exported from any State.” Section 10, same article: “ No
These contain the affirmative powers given to Congress, and define what a State may not do. Congress has power to lay and collect a tax. A State may not lay imposts or duties on imports or exports, with a single exception. Congress has not- power to lay and collect all taxes, else why, in the same sentence almost, prohibit the States from laying one kind of an indirect tax ? Does not that prohibition admit that the right is in the States to levy and collect all other taxes, proper for their maintenance? What is claimed in that behalf by the framers of the Constitution ? For convenience, we cite from the opinion of the circuit judge In the 33d and 3Fth numbers of the Federalist, Alexander Hamilton has very clearly defined the extent of the powers of the general government, and of those of the individual States in matters of taxation. Fie says: “Though a law, therefore, laying a tax for the use of the United States would be supreme in its nature, and could not be legally opposed or controlled; yet, a law abrogating or preventing the collection of a tax laid by authority of a State, unless upon imports or exports, would not' be the supreme lana of the land, but an usurpation of a power not granted by the Constitution ” * * “ the inference from the whole is that the individual States would, under the proposed Constitution, retain an independent and uncontrollable authority to raise revenue to any extent of which they may stand in need, by every hmd of taxation except duties on imports and exports;” and this, he says, “reconciles an
The Supreme Court of Oregon, at its September term, 1864, held as constitutional the act of Congress providing for the issue of treasury notes, and of course those notes are applicable as money, and as legal tender for the payment of all matters upon which the United States Congress properly and fairly legislated. If our first position is true, then Congress could not, and did not make those notes an absolute discharge for State taxes; that would remain with the States.
Assuming, however, that Congress might have made them such a legal tender as would apply to the payment of such taxes. Was there any such legislation? Or, on the other hand, was there a want of such legislation, on the part of the State of Oregon, as would make these notes inapplicable to the case in hand? The existence of either might sustain the appellant’s claim. If our position be'correct, there might be kinds of legal money which the State could say directly, or by presumption of law indirectly,-were inapplicable to payment of taxes, or could by law make its taxes payable only by personal service, or in certain kinds of property. As the law now stands, the taxes are payable in money; and the sheriff is required to collect them, taking therefor legal money, or, as we hold, money made applicable for that purpose. A brief examination of the act of Congress, providing for the issue of treasury notes, will show that State taxes are not included in the subjects to ,the discharge of which those notes are made legal tender. Previous to the act of 1861, gold and silver coin were undoubtedly the only legal tender in Oregonthe constitutional prohibition that no State could make anything but gold and silver a legal tender, had never been modified. By. the provisions of that act, and as construed by our court, a new currency became a legal tender; to what extent ? As changing the existing order of things, its provisions, creating a limited currency, are to be strictly construed in determining how far they changed the relation of debtor and creditor, and
We conclude, then, assuming that Congress could control a State as to the kinds'of money in which its taxes were to-be paid, that Congress has not done so in the act of 1861, but has carefully refrained from such interference,-leaving it for the States to change any of their existing laws and make that money applicable or not, at pleasure. We think Congress has-not the right to control or interfere in' that matter.
As to the third point. In the absence of any provisions of our statute as to the kind of money proper' for the payment' of taxes, it might be supposed that any lawful money would-satisfy the demand. At the time when the assessed' taxes for the year 1864, became dme and papable, the Statutes of Oregon, on page 438, section 32, title 5, in the latter clause of the section, provides thus: “ And the sheriff shall in all cases pay over to the county treasurer the full amount of State and school taxes in gold and silver coin.” And section 46, same' title, page 441, provided that: “ On or before the first Mon
.. On the 21st day of October, while the collecting officers of the different counties were collecting taxes in gold and silver coin, the legislative assembly interfered somewhat with the existing laws. They passed an act entitled “ To provide
A change was made in section thirty-two, striking out the clause that the sheriff was to pay over State and school taxes in gold and silver coin, and enacting a more sweeping clause in the act claimed as unconstitutional. There can be no question but that clause second of section one of the act of October 21, 1864, providing for the disposal of the several kinds of money received into the public treasury, is consist
On the 21st of October, 1864, and since October 19th, 1860, the county treasurers had been the collectors of taxes in each year, until the 1st day of January, succeeding each assessment.
Apart from the clause in first section of the act of 1864, now questioned, we hold that the law of the land clearly provided that the State tax at least should be paid in gold and silver coin.
This fully decides the case here as in the court below.
Upon the hearing in this court no counsel appeared for the respondent, and we have thus far in our decision discussed the questions raised by counsel for appellants.
The positions we take are these:
That' Congress has no legal or constitutional power or authority to interfere with State taxes, either in amount, assessment, collection, or means of payment. That Congress did not attempt so tó do in the passage of the legal tender act of 1861. That the act of Congress making treasury
That tbe statutes of tbe State of Oregon provide for tbe payment of its taxes in coin.
Though not particularly mentioned in the argument of the case or in the consultations of the justices, I deem it proper to present here that view which I take of the question and which I think would have saved the full discussion of the question of what is and what is not contained in our statutes. Without discussion I will state the reasoning.
It is conceded that the act, making treasury notes a legal tender, is one of limited application. The rule for the construction of such statutes is this: It must be confined to the subjects to which it is clearly and expressly applicable. It did not expressly or in any way include State taxes; being silent upon that subject. It then did not change the existing laws, customs and regulations concerning such taxes. The money so created could not then discharge State taxes, until the State legislature, exercising a proper power, should by enactment make it applicable and sufficient therefor.
It certainly follows that even in the absence of any State law requiring the payment of taxes in coin, they could not be satisfied by the offer of legal tender notes; for the way in which they had previously been paid was not changed by the act of Congress, or intended to be interfered with.
The Judgment is affirmed.