Page:Harvard Law Review Volume 12.djvu/354

334 HARVARD LAW REVIEW. 1882 $2,625.00 1891 $16,231.71 1883 $6,836.51 1892 $8,166.17 1884 $5,391.00 1893 $15,664.47 1885 $1,761.00 1894 $16,311.32 1886 $14,653.00 1895 . $14,107.69 1887 $7,157.00 1896 $18,885.43 1888 $10,342.12 1897 ~ $12,072.79 1889 $7,491.80 1898 $8,104.70 1890 $3,673.00 Previous to 1882 from 1872 to 1882, such payments averaged $1000 a year. But the evil and injustice arises not so much from the amount of money so expended, as from the violation of the fundamental principles of our government. " The right to tax is the right to raise money by assessing the citizens for the support of the Govern- ment and the use of the State. The term ' taxation ' imports the raising of money for public use, and excludes the raising of it for private use." ^ " An appropriation of money raised by taxation, by way of gift to an individual for his own private uses exclusively, would clearly be an excess of legislative power ... it is independ- ent of all considerations of resulting advantage. ... It needs no argument to show that such an arbitrary exercise of power would be a violation of the constitutional rights of those from whom the money or property was taken and an unjustifiable usurpation."^ That being the language of the Supreme Court of Massachusetts, in view of the instances given above of usurpation by the Legis- lature, the tax-paying citizen is certainly justified in calling the Commonwealth a philanthropic robber. Charles Warren. 39 Court Street, Boston, Mass. 1 Mead v. Acton, 139 Mass. 341. " Lowell v. Boston, iii Mass. 462.