State Of New York et al v. Mnuchin et al

Filing 47

DECLARATION of Owen T. Conroy in Support re: 44 CROSS MOTION for Summary Judgment .. Document filed by State Of Connecticut, State Of New York, State of Maryland, State of New Jersey. (Attachments: # 1 Exhibit 1, # 2 Exhibit 2, # 3 Exhibit 3, # 4 Exhibit 4, # 5 Exhibit 5, # 6 Exhibit 6, # 7 Exhibit 7, # 8 Exhibit 8, # 9 Exhibit 9, # 10 Exhibit 10, # 11 Exhibit 11, # 12 Exhibit 12, # 13 Exhibit 13, # 14 Exhibit 14, # 15 Exhibit 15, # 16 Exhibit 16, # 17 Exhibit 17, # 18 Exhibit 18, # 19 Exhibit 19, # 20 Exhibit 20, # 21 Exhibit 21, # 22 Exhibit 22, # 23 Exhibit 23, # 24 Exhibit 24, # 25 Exhibit 25, # 26 Exhibit 26, # 27 Exhibit 27, # 28 Exhibit 28, # 29 Exhibit 29, # 30 Exhibit 30, # 31 Exhibit 31, # 32 Exhibit 32, # 33 Exhibit 33, # 34 Exhibit 34, # 35 Exhibit 35, # 36 Exhibit 36, # 37 Exhibit 37, # 38 Exhibit 38, # 39 Exhibit 39, # 40 Exhibit 40, # 41 Exhibit 41, # 42 Exhibit 42, # 43 Exhibit 43, # 44 Exhibit 44, # 45 Exhibit 45, # 46 Exhibit 46, # 47 Exhibit 47, # 48 Exhibit 48, # 49 Exhibit 49, # 50 Exhibit 50, # 51 Exhibit 51, # 52 Exhibit 52, # 53 Exhibit 53, # 54 Exhibit 54, # 55 Exhibit 55, # 56 Exhibit 56, # 57 Exhibit 57, # 58 Exhibit 58, # 59 Exhibit 59, # 60 Exhibit 60, # 61 Exhibit 61, # 62 Exhibit 62, # 63 Exhibit 63, # 64 Exhibit 64, # 65 Exhibit 65, # 66 Exhibit 66, # 67 Exhibit 67, # 68 Exhibit 68, # 69 Exhibit 69, # 70 Exhibit 70, # 71 Exhibit 71, # 72 Exhibit 72, # 73 Exhibit 73, # 74 Exhibit 74, # 75 Exhibit 75, # 76 Exhibit 76, # 77 Exhibit 77, # 78 Exhibit 78, # 79 Exhibit 79, # 80 Exhibit 80, # 81 Exhibit 81, # 82 Exhibit 82, # 83 Exhibit 83, # 84 Exhibit 84, # 85 Exhibit 85, # 86 Exhibit 86, # 87 Exhibit 87, # 88 Exhibit 88, # 89 Exhibit 89, # 90 Exhibit 90, # 91 Exhibit 91, # 92 Exhibit 92, # 93 Exhibit 93, # 94 Exhibit 94, # 95 Exhibit 95, # 96 Exhibit 96, # 97 Exhibit 97, # 98 Exhibit 98, # 99 Exhibit 99, # 100 Exhibit 100, # 101 Exhibit 101, # 102 Exhibit 102, # 103 Exhibit 103, # 104 Exhibit 104, # 105 Exhibit 105, # 106 Exhibit 106)(Conroy, Owen)

Exhibit 1

COMMENTARIES

ON

AMERICAN-

LAW.

BY JAMES KENT.

VOLUME [.

NEW-YORK:
PUBLISHED BY 0. HALSTED,
Law Buildings, Nassau-stret.

1826.

Lecture XVIII.]

367

THE UNITED STATES.

fore been concurrent, was by that exercise prohibited, and
this was the opinion of the court.
These are sound expositions of the paramount powers of
the general government, and the same doctrines had been
previously declared in the Court of Errors of this state, in
the steam boat case ofLivingston v. Van Ingen.a

"

Our safe

rule of construction and of action," as it was there ob.
served, b " was this, that if any given power was originally
vested in this state, if it had not been exclusively ceded to
congress, or if the exercise of it has not been prohibited to
the states, we might then go on in the exercise of power,
until it came practically in collision with the exercise
of some congressional power. When that happened to
be the case, the state authority would so far be controlled,
but it would still be good in all those respects in which it
did not contravene the provision of the paramount law."
A similar exposition of the concurrent jurisdiction of the
states, was given by the Supreme Court of Pennsylvania,
in Mloore v. Houston.c
When the constitution of the United States was under
the consideration of the state conventions, there was much
concern expressed on the subject of the general power ,of
taxation over all objects of taxation, vested in the national
government; and it was supposed that it would be in the
power of congress, in its discretion, to destroy in effect the
concurrent power of taxation remaining in the states, and
to deprive them of the means of supplying their own wants.
All the resources of taxation might, by degrees, become. the
subjects of federal monopoly. The states must support
themselves by direct taxes, duties, and excises, and congress
may lay the same burthen, at the same time, on the same
subject. Suppose the national tax should be as great as the
article, whether it be land, or distilled spirits, or pleasure

b 9 Johnson's Rep. p. 576.
a 9 Johnswl's Rep. 507.
c 5 Serg. 4, Rcl. 179.