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fltft?l TBS SEMTEX WATCHMAN, Kat?blt?fced April, 1850. 4*Be Just and Fear not-Let all the Ends thou Aims't at, b? thy Country's, thy God's and Truth's." THE TRUE 80S7THBON, Established Jone, 1366. Consolidated Aug. 2,1881. SUMTER, S. C., WEDNESDAY, NOVEMBER 29, 1893. Hew Series-Tol. XIII. So. 18. i mn MESSAGE. An Exhaustive Review of Vexed Questions. TART AND TUM ANESQUE His Excellency Hits the Federal Courts and Railroad Receivers. -URE i 818 IO ii M se Mes Hi tue weis m Ri? rais mm \s Rete!? Receivers Illili ii Pilli Ollli ll Pei i i lissie ei LigBOf?Hsi??ies. FREE BEER! The Amber Beverage To Be Sold Outside of the Dispensaries. i mw i ?ii mum YU mom mm BY I ; Murara ein. i THE STATE'S FINANCES. I Some Redaction of Taxation and Sal? aries Slay Be Possible. I il ?li iii ! iis?oei? te S?PDone? io ?FOI GI & [fficfliion oi i sexes Prated FOL DISPENSARY PROFITS FOR THE GIRIS' SCHOOL j History of the Public Dest Settlement-To j Fail to Pass a County Government Law Wiil be to Confess Legislat.ve Imbecil? ity-Plain Talk to the Soions-Kill Every Local Bili, Pass State Measures, j and Go Home ! Gentlemen of the General Assembly: In this? the third annual message which I have had the honor to send to your honorable body, matters of the I deepest interest and most vital sig- j ni?ean oe are presented for your con sideration, and to the discussion of two of the most important quest'ons, ! the railroad receiverships and the d s- j pessary law, much time and thought j has been given. The space which has j been required to present these sub? jects fully has left little room for the usual presentation of the condition of thie various public institutions and de? partments. You will have to depend on the reports of the respective officers of these departments and institutions, ? which are full and complete, for those j details which I have found it necessa- I ry to omit. I make exception of the ? Treasurer's report, and give an ab- ! stract of the operations of that depart- j ment of the State government. The ye?r has been one of intense ] financial stringency, and the mainte- J nance of the State's credit, the refund- : lng of the five and a quarter millions ! Brown Consols maturing July 1st, last, ! ?-T*fl the meeting of our current obi:- j g?tions promptly, have caused the S State Treasurer, Pr. Bates, and my- ! self deep anxiety and concern at times, j but the Treasury weathered the storm, j and I can congratulate you upon the j satisfactory condition now existing in regard to our finances. The new 4-^ per cent. Brown Consols were sold in block to a syndicate headed by the Baltimore Trust and Guarantee Company. All of the old bonds ; have been redeemed except $95,145, which have not yet been pre? sented for payment; but the money is in the Treasury to meet them when the holders shall come forwara and ask lt I present herewith the figures copied from the Treasurer's report showing the fiscal operations of the year: CASK LIABIXJTIES OCTOBER 21st, 1895. Interest due and not called for, viz: On Consols, Brown and valid Green, from 1S79 to 1893.$85,548.48 On 4 per cents, redemption Brown Consols, 1S93. 5.02 On Blue 4& psr cents, redemp? tion deficiencies, 1893_. 78.79 On New 4% per cents, redemp? tion Brown Consols, 1893. 428.81 On deficiency stock. 1879 to 1888 589.79 $86,650.89 Interest from January l, 1S80, to July , i 1893, on ?266.40S.05 Brown Consols liable to be issued for valid principaJ and interest of old bonds not yet consolidated: Balance of appropri? ation therefor.$ 87,839.54 Not specs fi cally ap? propriated . 127,950.98 215,790 52 Interest on Consols to July, 1878, formerly fundable, now payable ... 91,480.47 $393,921.88 Principal of deficiency stock due 1888, not yet surrendered by holders.i. 657.40 Principal Brown Con- . sols due 1893? out? standing .S152.520.27 ; Less amount belong- I ing to the Clem? son bequest. 57,375^2 ; 95.146.05 Loans effected by Govfernor . and State Treasurer, author? ized by act 1892.105,000.00 Sinking- fund commission. 42,90182 Direct tax fund .... 24.390.54 Direct tax proceeds, act 1884.. 10,992.03 State dispensary-special ac- i count, sales under section 2,' dispensary act 1892. 15,838.26 i Morrill fund due Clafln College 10,033.65 Clemson College. 1,151.69 j Special accounts, viz: ! Escheated estate Ma? leme. $706.82 Escheated estate Bur? ton."..L7Q4-93 Downer fund. 529.67 Clemson bequest.... 1,66L23 4,602.65 } Balance appropriations un? drawn, say. 18,000.00 ; Total .$722.634.97 j CASH ASSETS,31st OCTOBER, 1893. j General account .$ 12.612.44 j Sinking fund. 42.901.82 j Balance from sales 4^ per cents, for redemption of Brown Consols. 115,258.85 j Dispensary, special fund, for sales . 15,838.20 ? Cash for redemption of "de? ficiencies" . 938.65 ! Escheated estates. 2,411.75 j Downer fund. 629.67 ! Clemson Bequest . 1.661.23 j Clemson College. L16169 j Morriu fund for Glaflin Col? lege . 10,033.65 ' Direct tax fund. 24,390.54 J $227,72835 Nbi cash liability, October 31st, 1893..$494,905-42 TOTAL LIABILITIES, OCTOBER 31st 1893. Liabilities other than cash, bond ac? count: Greven Consols, out? standing .$528,555.56 Less estimated in? validity . 419,673 35 S10S,8i2.61 rirow;: 4ySs cent^. "*re "denption of the Brown Consols," act 1S92.5,401,955.86 brown 4 per cents redemp f,,n Brown Consols. 122 04 Blue 4^ per cents, account defia'encxs . 400 000.00 Agii. Mltural College scrip... 191.S0O. Bonds and stock (principal with interest to January 1 -"^u). authorized to be funded in Brown Consols by act 1873 and subsequent acts, not including invalid? ity, and which, perhaps, should be added to the cash liabilities. 266,408.05 $6,369,168.56 Net cash liabilities, October 31st, 1893 .494,905.42 Total net liabilities, Novem? ber 1, 1S93.$5,864.074..9S CASH RECEIPTS FOR YEAR END? ING 31st OCTOBER, 1S93. General taxes, 1S91 and 1S92. and also back taxes .$735.411.03 Phosphate royalty. 233,544.42 Sales Brown 4V1> per cents, is? sued for red-Mn? tion of Brown Consols .....'....$2.930,346.74 Less overpay? ments refunded. 750.00 2,929,596.74 State dispensary sales. 100,332 13 Privilege tax on fertilizers... 50,24395 Morrill fund from United States government. 19,000.00 Insurance license fees. 10,000.00 Sinking fund commission_ 7,000.00 Fees of office Secretary of State . 2,5^1.13 Railroad assessments for railroad commission. 6,0S.">,40 Special funds. 7,937.45 Leans (Governor and Stat?: Treasurer. 105,000.00 Other sources Total .$4,208,456.36 Balance cash, Slst'October, 1892 . 201,748.90 Total .$4,410,205.26 CASH EXPENDITURES FOR TEAR ENDING OCTOBER Sist, 1S93. Legislative expenses.S 4S,427.SS Public printing. 23,932-45 Educational, charitable, pe? nal and sanitary institu? tions and expenses. 223,835.61. Clemson Agrcultural college 151,700.18 Interest on public debt and expenses . 349,597.63 Interest on new 4& per cents, redemption Brown Consols. July 1. 1893. 117,696.19 Brown Consols due July, 1893, Principal re? deemed in cash.52,814,337.89 Expenses redemp? tion Brown Con? sols . 6,036.65 2.S20,374.54 ! Deficiency stock redeemfed... 60.32 ', State dispensary.. 134,493.87 j Salaries Supreme Court, cir? cuit judges* solicitors. State officers, county au? ditors and supervisors, public institutions, etc_ 151,09814 Pensions . 51,470.27 Maintaining mlitia . 10,090.00 Expienses of elections. 18.167.66 Contingent fund, sta? tionery and stamps, executive officers and Supreme Court? Governor's office, including civil con? tingent fund.$8,264.27 Other officers, etc... 3,320.54 11,574.S1 D;rect tax claims, act 1884. ?781.15 Direct tax fund. 36,233.16 Artificial limbs. 5,108.00 Sinking fund commission's warrants . 959.32 Special fund (not including $3.243.23 paid Clemson Col? lege from income of the Clemson Bequest) ~. 6,467.11 On other accounts. 24,498.22 j $4,182,476.71 Balance October 31. 1S93.. 227,728.55] $4,410,205.26 SYNOPSIS. Redemption of Brown Consols un? der the provisions of the act of De? cember, 1892, to 31st October 1893. Principal outstanding 1st July, 1893.$6,2>:7,251.42 Principal redeem? ed in cash.$2,814.337.80 Principa! sur? rendered, and exchanged for Brown 4% per cents . 2,320,483.26 $,134,74L15 S152.520.27 Amount belonging to the Clemson bequest to be placed in a i>erma*icnt fund 57,375.22 Balance outstanding not yet presented for redemp? tion, October 31st 1S93.... $95.145.05 ; BROWN 4^ PER CENTS REDEEM- j ABLE 1933 (ACT DECEMBER, 1892). Total amount issued to 31st October, 1893.$5,401,955.86 j Of which amount the purchasing syndicate re- #? ceived .$5,250.000.00 Amounts issued in exchange for Brown 4 per cents under act 1892 . 150,926.57 Add.tional Am't in exchange for Brown Consols 1,029.23 $5,401,055.86 ! On November 1st, 1892, the j net . Habili ties were.$419,641.01 j On November 1st, 1S93 these liabilities were . 494,906.42 ? Excess of 1S93 over 1892.$ 75,265.41 j The cash in the Treasury on the same dates was: No? vember 1st, 1S92.$201,748.90 November 1st, 1893. 227,728 55 $25,979.65 j But it is proper to state that neither j of these amounts show thc real in- j crease of debt or the available cash j which the Legislature must take into j consideration in providing for next j years expenses. The $115.25S.S5 ac- J cruing from the sales of the new bonds ! are by law sacredly held to redeem j the outstanding old bonds, and its ' use for any other nurpose would bp j unconstitutional as increasing the ! debt The $24.390.54 of the direct tax j fund is similarly locked up. The principal deficit is the $105,000 ! borrowed to meet the extraordinary j expenses. I would note in passing ! that the Treasury has been forced i to borrow on notes for the first time j since I have been in office, and I will j explain why it was necessary- During ; the year the following extraordin?r:. ! expenses were incurred: Inten. .?t on $5,250,000 of new bonds from January to July..$11S,125 I Appropriated to dispensary. 50,000 Appropriated to Clemson Col liege . 50,000 For artificial limbs. 5,000 $223.125 To make the matter about the inter? est on the new bonds clear, it ia neces? sary to explain that from January lat last, until the 1st o:' July, we paid double interest on that part o? the debt refunded, five and a quarter mil? lion dollars. The old bonds were run? ning- at 6 per cent., and the new ones, which had to be negotiated and tafe money obtained for them to be ready for the redemption of the old ones, also bore interest from January 1st at 4% per cent. There was no way to prevent this, for it would have been impossible to have provided for the payment of the old bonds with bonds bearing the same date at which the others became due. "We could not get tile money to pay the old ones without selling the new ones, and it would have been repudiation to force the holders of the old to take the new in exchange. We were compelled to have the money to pay them. Before dismissing this subject it is well to remind you of the painful fact that the large revenue which would have bken. derived next year from the phosphate royalty, and which has en? abled us to make such a fine showing, will be totally lacking for the next fiscal year. The disastrous storm, a full account of which is given in the report of the phosphate commission, completely broke up and partially de? stroyed the phosphate mining indus? try, so much so that the commission felt constrained to make such efforts for its relief by the reduction of the royalty, etc., as will leave no incomk next year other than the $75,000, which under the law must be devoted to a sinking fund for the new 4& per cent, bonds. I mention this because it will be necessary to take it into considera? tion in making your estimates and ar? ranging, the annual tax levy. The $50,000 appropriated for the dis? pensary will be more than repaid and can go into the estimate. What addi? tional amount may be relied upon from this source is a matter of conjec? ture. It was in anticipation of this extraordinary expense that the State taxes were raised last year one mill, and if it were not for the loss of the phosphate royalty, wc could easily the coming year reduce the tax levy to j four mills or less. However, as the interest burden in future will be $78,750 less per annum by reason of the re? funding of the debt we can reduce it half a mill any way. Railroad Taxes and Receiverships. : During the year a question of vital importance, and one more far-reaching in its consequences to the States than any that has arisen since the cele? brated Virginia coupon '.ases, has been passed upon by the Federal courts and decided in a manner that must excite the alarm and resentment of every lover of liberty and justice. The issue involved the sovereignty of the State and the equality of all taxpayers bte ?ore the law; and, by the decision ren? dered by the Circuit Court in Charles? ton and sustained by the United States Supreme Court, that sovereignty has been disregarded, and, in effect, de? stroyed, and a preferred class of tax? payers created with special privileges not vouchsafed to other citizens. Under the Constitution of South Car? olina it is declared, Article 9, Section 1: "The General Assembly shall pro? vide by law for a uniform and equal rate of assessment and taxation, and shall prescribe such regulations as shad secure a just .valuation for tax? ation of all property, real, personal and possessory, etc;" and in Article 2, Section 33, it is provided: "All the taxes upon property, real or personal, shall be laid upon the actual valu? of the property taxed as the same shall be ascertaiKed by an assessment flor the purpose of levying such tax." Thle statutes passed in accordance with these provisions have defined the methods of assessment and collection. The requirements of the law are ex? plicit and clear. Real estate and per? sonal property have their value fixed by the county boards of equalization in conjunction with the auditors. Rail? roads, being a different class of prop? erty, passing from county to county, and often through this State into ad? joining States, with nothing of a local character about them, were wisely and j necessarily placed in a separate cate? gory, and the assessment of this class of property devolved upon a special and distinct board, "The State railroad beard of equalization," composed of the Treasurer, the Secretary of State, j the Comptroller General, the Attorney | General, and more recently, in addi- I tion thereto, the chairman of the rail? road commission. These officers are necessarily men of intelligence and character, and their official action un? der oath in the discharge of any pub? lic trust must command respect But while all other taxpayers have had j their property assessed in the manner j prescribed by the law and have paid j the same, certain railroads have put j forth the insolent claim that they ? alone should decide as to the value of j their property; have tendered and paid ? such taxes as they considered right ] and proper; have refused to pay the : taxes as fixed by the State board and I are today in open rebellion against the J State and its laws, and under the pro- j Action of the Federal court, snap their ? fingers in contempt at the State gov? ernment. The matter is one of vital import? ance, and I desire to siate the ease \ cK-arly and fairly, in order that there ! may be justification for the course I j shall ask you to pursue. The State railroad board of equal!- j zation. in pursuance of its duties, as? sessed the taxes on railroads for the fiscal year 1S90-*91 in accordance with its understanding of the Constitution and the law. The railroads made a re? turn of their property at a much lower value, and when the time for the pay? ment came, tendered only such taxes as were due on their own assessment, j Injunctions were granted by thn j United States Court im every case against the treasurers, prohibiting the issue of executions and the collection of the taxes in dispute. The Attorney General and his associate counsel de? nied the jurisdiction of the Circuit Court in those cases -where the amoun t involved was less than $2,000, and de? nied the right of the court to lump the amounts in the different counties so as to bring the sum up to the require? ments for obtaining jurisdiction; and the main issue as to the legality or the illegality of the taxes was left to rest, pending the appeal to the Supreme Court on this question of jurisdiction. In January last the Supreme Court, decided the question in favor of the State, and decreed that the lower cour:: had no jurisdiction where the sum of taxes in dispute in any one county wa? less than $2,000. This at once ended the fight, so far as all the railroads not in the hands of receivers were con? cerned, and those roads paid the taxes due. But unfortunately out of a total railroad mileage in South Carolina of 2,552 miles, -1,419 -miles, considerably more than half, are in the hands of re? ceivers, and the question which pre? sents itself to us 4s whether, during the life of receiverships, which depends on the will of the courts, the State shall be denied the right to collect taxes assessed in accordance with her laws; and shall receive only what the alien owners of the roads, who select the receivers, se# proper to pay. I have had prepared a table whick is inserted here for your information, showing the amount of delinquent taxes due by the railroads for the years 1890-'91, 1891-92: ?rt: c? c-i o <-i fi .ill s2 ? oooo -? X t> =3 -<?i>o<-> - a-. Cr: CJD tc >6*2 - ri ci -? rx CO o o cc C- O I-) .f f i O - co -? -"OOO co ~* O? co ?3 O s ec o o ce co ? g OO ?O OO - O o c- CM -< o lg i? .?? t- Cl ? SJ. o _ !N?0 OC -< *? ia .* o C-i 00 o X o -? ? ri? O 00 ri? ?a 9? ? ea CQOIO c- O - -* o .-. coo ? JJ 'J co Oi-?r"< CO - CO O O ."?mo cetsn M I52CS OJ-fr* ? -r oo cn t- rr t .OOC?OOOOO OO-ft--'OwOCO COCCC3 O00-0-" o rc ?-i co t-fOiS-M - CN Cl JW-_ O CS rr o* i?t?"*0 c- o co ? - Ot- r- CN i? t?lOOW CN CN co o -r er co - o >o cs - o cc 11 cj o: CC CN O CO O &t> CC - - O CO OJ f -. C? SS '. CO co c- co CO O O ? L co - ?T-t-^ca? o cc OJ LO -? c : co -a? .05 KO CO -< C? C" CM CO t-ontC?iOTO t- _ W O CO LC?JO o - - 55 co cc cor? eo OJ "1 - >-. c. O r t- CO t- - O CM r- CD co - s: - TT O Ol O co o co Cl -* -coo t- o cc .!> It is altogether probable, and al? most certain, that while there has been some slight reduction in the as? sessments for this year, the taxes for 1S92-93 will be tendered by the roads on their own valuation and we may add to the above amounts $50,000, mak? ing a total of about $208,600 due for State, county and school taxes by these corporations for the three years. As soon as the decision was sent down last January in regard to the jurisdiction of the court, be.ieving that decision would enable us to collect all taxes due by the railroads where the amount. was less than $2,000 in any one county, orders were issued by thc Comptroller General to the treas ers to issue tax executions and p'ace collection. These were for the taxes of them in the hands of the sheriffs for lS91-'92, which had never been the sub? ject of injunction or in any wise brought into court, and the sheriffs were ordered to promptly I-2vy and collect the same. But the Richmond and Danville Railroad and the South Carolina railway, both in the hands of receivers, applied to Judge Simonton for an injunction against the sheriffs, and an order was issued for them tc show cause why they should not be attached for contempt. The sheriffs from the counties Of Abbe? ville, Anderson, Newberry and Aiken were thus summoned, and at the same t'me an order to "cease from inter? fering" with1 the property was issued. Feeling that the issue was one of vital consequence and that the State cou'd not afford to back down without test? ing the matter as to the legality of these proceed, ngs. the sheriffs were instructed to hold the property, and able counsel retained to assist the At? torney General in presenting the State's case. Judges Goff and Simon ton decided in favor of the receivers, or rather of themselves, and a decree fin lng the sheriffs $500 each and imprison? ing them until they paid the tines or purged themselves was Isssued. Hav- | ing thus exhausted all means of re- j dress the fines were paid, for I would not subject the State's officers to the indignity and humiliation of apologiz? ing for obeying her laws and endeavor oring to do their duty. The amount of fines and costs, to gether with the lawyers fee, malcogr $4,000 all told, was paid out of the Gov? ernor's contingent fund. I propose now to discuss at some? length the decision of the two courte the Supreme Court and the Circuit Court. I have a three-fold purpose ia doing so. First: To show the injus? tice and illegality of their deeds ?ns. Second: The results that will fo?ow Third: The remedy for the wrong that has been done. I know it is presumption in me, who? am not a lawyer, to criticise or contro? vert the decisions of any judge; bot the contention made here, and the ar? guments made to sustain that conten? tion, are so far-fetched so unreason a*ble and so contrary to what I conceive to.be law, that I am forced to pursuer this course in spite of the criticism: which is sure to fol "ow. The first strik.ng fact which presents itself in the consideration of this im? portant question is this: It is one hun? dred and sis years since the Constitu? tion of the United States was adopted, and one hundred and eighteen years since the Declaration of Independence, when South Carolina became a sover? eign State. During all this time, MORE THAN A CENTURY, the right of a State to levy on and sett property for taxes, by . whomsoever held, has never been challenged before, and the question here involved has never been presented to the*-United States Supreme'Court. The right of a State to levy and collect its taxes, inuits own way is so old, so time-honored; the right of a receiver and the. power of the court to protect him is so young; so new, that the two have never before Oe-OOOOO o o CO O ? r- -r ?M iccxc-oco r o oe- ? ri?icoc-ft" ie ICQ o ci of oC co ci co t> co I ea _ O-w o ooo.-. o o otc? so i> o -*> ?0 -*csot-coococ>? ole? ?. OCOOT4 CCrye-Ci ?Qi-?C-O O I ?O "*Ci <M-ro^- oocoioe-ooo 00 I a> -73 0O -. -f O 00 - t-OJ ? r. 0OO3 o 1 cs (.O OtOOc- COC-CO.'OOl'^O o O co 0.0 o 00--0000 o ? -* co o-? - 5?00o o 13 04 O i- C- CC O O O IO -?? C- C9 Ot?0?OHH - -. ?-. ?M O CO C- l-l t> CS O CO "?* CO O O ??> >" o 3- -OOO O O _5 --C? - O NO T CO O CO -??Ht-OOt? ?> -t OOOICO OX 13-tCOiHT? o KN **TJ?0?0 f t? O t* CO ?fi CO ?-CO --?TO 3 ooooo-^ooc-o ?.000..00 O j ca O?O -' = oe c- -> oj-* o -*?fs 1- g?HCoe?wo ? l-O C/5 O <N O C~ O i-" IO CO O* O O ?S? t- t> CO Cfl OJ CT rr O o o o c* fr OOOTOOOO o ?co Cl ? C- t- IO CC CS -< { K?CvOifl??TI<0 -? I .O? ?flt?C! CUKNOOHIB o r. >Q co :c co CT-?OO o o co O CM rr co OOOC-O?IOO-^ ri -T ci r-T r-T c?cior?" o" - O w 0000000 o o -s* C- O ?O 0* e- O CO t- -* O i(? ft- CN e? co C- :?- ?S? O O f? ! o lO -* 00 ?fO?SOO CD ' O oe- CM o* o ~ o - o uo ?-? CC C- G* CV'_I ^ "l"3^4^.*' ? t nrd?1 .Nf. r-l ca ?fr ci ^ o _ o CO _?OOOOOO c ^ .-~ too? ci w-"* o r o re co -i* N ,0 ^CO C-OC-O r?0C"~-??wOOO <<. H co e-r-t-co o -? i-? co co co o o ' m - - - - r-. -? ococ?'O^coe? t> 3? r co c-cco^co^ ce^e> j^c* ?^c?o> c<) ^ ?? 1 *-. r-( i?HptriSC3f" CO co come in ty conflict For the first time n the history of American jurispru? dence two great principies of law, bot?r based on justice and equity, were face to face. The one with the unchal? lenged sanction of centuries behind it; the other a fungoid growth of modern judicial precedent, based on the sup? posed necessity of a new order of things, but more surely resting on the love of power, and in this instance hav? ing no other foundation. One had to give way; which should it have been? The right of the State to levy and collect taxes has never been disputed. South Carolina derived that right from the Kings of England. It is a right which rests at the root of government,, and without it government would cease to exist Ic has never been resisted when exercised by a sovereign except by revolution and an appeal to arms. In all free governments, or constitu? tional governments, thc right is exer? cised according to law, and ample pro? visions are made for injustice or in? equality in the levying of taxes. But to prevent a PARALYSIS OF GOVERNMENT it has always been provided that the payment of taxes must first be made and the question of their justic? or le? gality adjudicated afterwards. Henee we find in our State laws the following (Gen. Stats., Section 171): "The collec? tion of taxes shall not bc stayed or ytc venied by any injunction, writ >r or o>.r issued by any court or judsre i here? of." Taxes are required to be paid under protest and the moue.* set a<do until the question of legality has been de termined ?n court. Provision is also mane by which the Comptroller-Gen? eral, upon a proper show.ng, may re? mit unjust taxes before they are col? lected, or return them afterwards The National government is similarly p..* tected by Section 3224. Rev. Stat. U. S. tvhich ?-eads: "Nc guli for tho purpose of restrain? ing th? i assessment or collection of Laxes shall be maintained in any :ourt"--the language here being near" [y identical and even stronger than >ur Statt law. So jealous, indeed, is the United States ?overnmect of its taxing prerogative Lhat Section 322??. Rev. Stat. U. S., pro v-Mcs that: "No suit shall be main