686
THE GREEN BAG
constitute a nuisance because of the manner ment as to its best form. But, when a people or place in which it is conducted. It is have lived for many years under a specific entirely possible that the increasing aesthetic system with reasonable prosperity, it would sentiment will, in time, sanction the judiciary seem that those words of the Declaration of in taking cognizance of particular nuisances, Independence are applicable, which tell us as is now done with nuisances of noise and that ' prudence . . . will dictate that gov smell. . . . The suggestion has also been ernments long established, should not be made that advertisements may be controlled changed for light and transient causes.' through the taxing power. ... If billboard "Some strikingly opposite opinions have, advertisements must exist, the public might however, recently had advocates: and it is as well derive a revenue from them, and if the amazing to find that views which can only tax be made substantial and graded accord be classed as ultra revolutionary have been ing to the space employed, it may indirectly advanced by men whose function in life is tend toward diminution of the evil itself. Such that of instructing budding youth in our uni legislation would be analogous in policy and versities and colleges. Surely they, more than effect to liquor tax laws. A statute applying most of the community, should be very care generally to all use of billboards and with ful in the acceptance and teaching of new and uniform regulation as to gradation of tax raw doctrines, which are at least not certain would doubtless be constitutional. It is to result in betterment and which may be improbable, however, that the abuse could be very harmful. To advance the view that Con entirely suppressed through taxation. Chief gress may pass what law it will and that the Justice Marshall's famous dictum that the co-ordinate branch, the judiciary, must lend power to tax involves the power to destroy its aid to the usurpation, even though in the has been materially limited in its application. very teeth of the Constitution, or that the The present writer shares the doubt expressed President of the United States is clothed under by the author of the note in Cooley on Taxa the Constitution with almost absolute power, tion whether an affirmative exercise of nominal is to be so radical that a listener fairly catches taxing power would be justified that has not his breath, no matter who is the spokesman . revenue in view, ' but is only called a tax in But the instructors who teach such doctrines order that it may be employed as an instru to callow and plastic youth as a portion of ment of destruction.'" their education and enlightenment in our in stitutions of learning, are dangerous leaders CONSTITUTIONAL LAW (Employers' Lia and are running grave risk of sending their bility). " Is the Act of Congress of June n, 1906, Known as the ' Employers' Liability charges forth into the world with minds in a Act,' Unconstitutional? " by J. J. McSwain, state of chaos upon government and ready on far too slight consideration to take up still Central Law Journal (V. Ixiii, p. 356). other equally harmful and untenable nos CONSTITUTIONAL LAW (Employers' Lia trums." bility). " The Federal Employers' Liability With these vigorous words William M. Act," by " T. M.," Law Notes (V. x, p. 145). Meigs opens an article on " Some Recent CONSTITUTIONAL LAW (Inheritance Tax). Attacks on the American Doctrine of Judicial An article entitled " The Inheritance Tax Law Power " in the September-October American of Kentucky," by W. H. Field, in the Sep Law Review (V. xl, p. 641), answering a tember-October American Law Review (V. xl, recent argument of Professor Trickett of the p. 711), argues that under the peculiar School of Law of Dickinson College to the constitution of Kentucky the law recently effect that the American doctrine of the power passed in that state is " invalid to the extent of courts to hold laws unconstitutional was a that it imposes a rate in excess of fifty cents " great usurpation," and one largely on the upon each one hundred dollars of value." same lines by Chief Justice Clark of Xorth CONSTITUTIONAL LAW (Judicial Power). Carolina. Mr. Meigs not only holds the view "Government is a most uncertain science, and that the doctrine is beneficent, but declares: no approach has yet been made to an agree "And when it is remembered that (as has
