OPINION OF THE CONFEDERATE ATTORNEY-GENERAL ON THE (From the original manuscript records now in the New York Public Library.) RICHMOND, May 3d, 1864. TO THE SECRETARY OF THE TREASURY, SIR: The letter of Hon: Ed. J. Harden, which you have referred to me for advice, presents the following question:-Does the 7th Section of the "Act to lay taxes for the common defence, and carry on the Government of the Confederate States," approved 24th April, 1863, subject to taxation the salaries of the Judges of the Confederate States? And, if so, is it constitutional? The 7th Section is in these words "That upon the salaries of all salaried persons, serving in any capacity whatever, except upon the salaries of persons in the military or naval service, there shall be levied and collected a tax of one per centum on the gross amount of such salary, when not exceeding fifteen hundred dollars, and two per centum, upon any excess over that amount, to be levied and collected, at the end of each year, &c." The language of the section is very broad. The tax is imposed upon the salaries of "all salaried persons, serving in any capacity whatever," except those of certain officers specially mentioned. And this very exception shows more clearly, if possible, the universal scope of the Act. Where the language is so explicit and imperative, I am not aware of any principle upon which another exception can be added to those contained in the Act. There is no room for construction, and it must be held that it was the intent of the Act to embrace the Salaries of the Confederate Judges. But I am equally clear in the opinion, that this intent is unconstitutional and illegal. The Constitution, Art III, Section 1, provides, that "the Judges, both of the Supreme and inferior Courts, shall hold their offices, during good behaviour, and shall, at stated intervals, receive for their services, a compensation which shall not be diminished, during their continuance in office." * * * These provisions secure, as far as human wisdom can do so, the independence of the Judges in the tenure of their office, and in the amount of their compensation. They cannot be too highly estimated, nor too sacredly regarded. "Next to permanence in office," says the Federalist, "nothing can contribute more to the independence of the Judges, than a fixed provision for their support * *. In the general course of human nature, a power over a man's subsistence, amounts to a power over his will. And we can never hope to see realized in practice the complete separation of the judicial from the legislative power, in any system which leaves the former dependent, for pecuniary resource, upon the occasional grants of the latter." To preserve the Country from the curse of a dependent and venal Judiciary, it is of the last importance that the provisions of the Constitution should be rigidly observed. To evade them by indirection, may be more dangerous than to attack them openly; for thus encroachments by small degrees, may grow into binding precedents, before public attention is aroused to their legitimate tendency. The only safety is in resisting the evil at its first approach, in whatever shape it may come. Congress is forbidden to diminish the salaries of the Judges; and it is as much a violation of the prohibition to do it in one way, as in another-indirectly, as directly. That Congress cannot pass an Act directly reducing the salaries by one fourth their amount, will be readily admitted. But what difference is there between such an Act, and an Act taxing them to one fourth of their amount? The result is precisely the same. The Judges lose one fourth of their compensation by the legislation of Congress. And it is just this result which the Constitution prohibits, whatever may be the form in which it is attempted. If a tax of twenty-five per cent is unconstitutional, a tax of one per cent must be equally so. The difference is in degree only, not in principle. The question suggests its own answer; and I am at a loss how to argue a proposition so plain. If it be needed, the weight of judicial authority is not wanting to this opinion. I am not aware of any case decided in the Courts of the U. S. I believe no attempt was ever made under that Government to tax the Salaries of the Judges. The Constitution of 1790, of Pennsylvania, contained this provision:-" The Judges of the Supreme Court, and the Presidents of the several Courts of Common Pleas, shall, at stated times, receive for their services an adequate compensation to be fixed by law, which shall not be diminished during their continuance in office, but they shall receive no fees or perquisites of office, nor hold any other office of profit, under the Commonwealth." In 1841, the Legislature of that State passed an Act assessing a tax of two per cent upon the Salaries of the Judges. But the Supreme Court unanimously decided that the Act was unconstitutional and void. 5 Watts & Serg. 403. GEO. DAVIS, Attorney-General. THE SIGNERS TO THE DECLARATION OF INDEPENDENCE. PENNSYLVANIA. IN THREE PARTS-PART I. (Emmet Collection. Presented to the New York Public Library by John S. Kennedy.) Sanderson (John). Biography of the Signers to the Declaration of Independence. Volume X., Pennsylvania. Illustrated by Thomas Addis Emmet, M.D. New York [1870?]. F°. The volume consists of the life of Benjamin Rush, by John Sanderson, from volume 4, pages 247 to 286 of the original edition of Sanderson; of George Clymer, by Robert Waln, jr., from volume 4, pages 171 to 246; of George Ross, by H. D. Gilpin, from volume 8, pages 185 to 199; and of James Smith, by Edward Ingersoll, from volume 7, pages 177 to 236. The material indexed consists of: bill of exchange 1, documents 9, engravings 5, letters 35, map 1, newspapers 2, porraits 59, views 24. View: Philadelphia, Penn. Inscription: BENJAMIN Rush. Endorsed. 2 pp. F°. Portrait: Rush (Benjamin). Engraved by will therefore be the more acceptable. A. L. S. R. W. Dodson from a painting by T. Sully. Proof before letter. 4°. EM. 2904 A proof of the plate in the National Portrait Gallery, vol. 3, N. Y., 1836. Letter: Rush (Benjamin). Philadelphia, Oct. 22, 1806. To the Earl of Buchan. He has deferred answering the letter by Dr. [Nathaniel] Chapman, because the box made of the tree which sheltered Wallace was stolen on the road, and he has vainly tried to recover it; he deeply regrets the loss of the gift; congratulates Buchan on the elevation of his brother [Lord Erskine] to the Chancellorship; the latter's son [David Montagu Erskine] will be received with open arms as minister to the United States; the Palmer family, recommended by Buchan, are doing well; Major [David] Lenox's family often talk of Buchan's friendliness to them. Lithograph fac-simile of an A. L. S. in possession of R. C. Davis Esq. Phila. 2 pp. F. With a wood engraving, Drawn from memory by C. A. Poulson. Shippen Mansion," Res. of Dr. B. Rush, at the time of his death. No. 98 South 4th. Street Philada. EM. 2905 Also in Brotherhead's Book of the Signers, Phila., 1861, P. 7. 66 Letter: Rush (Benjamin). Philadelphia, Oct. 10, 1773. To William Gordon, near Boston. He was glad to hear from [Thomas] Mifflin of Gordon's happiness and increasing usefulness; he sends two recent productions of his own; the Vindication of his Address [on Slave-Keeping] will rectify Gordon's notions as to the state of slavery amongst the Jews; he has sent a copy to Samuel Elliott, with a view to republication in Boston; they are preparing to oppose the landing of the East India tea; the pieces in the newspapers signed Scævola are written by Mifflin, those signed Hamden are by himself; the competition with which he has long struggled from his brethren of the faculty extends to all his publications, and the negro cause in Philadelphia has on this account suffered through him; any notice that Gordon may take of his publications EM. 2906 The first letter by Scævola is in Bradford's Pennsylvania Journal, Oct. 13, 1773, no. 1610; the first letter by Hamden, on Patriotism, is in id., Oct. 20, 1773, no. 1611. Portrait: Penn (Willliam). Half length, in armor. Inscription: (within the ground, to the left) .tis. 22. 1666. October. 14 (right) Pax Quæritur Bello. (below) S. A. Schoff Sc. From the original portrait of William Penn, which his grandson Granville Penn of Stoke-Poges Esq. presented in 1833, to The Historical Society of Pennsylvania. (right) Wm Penn (fac-simile signature). Line. [New York? 1872.] Fo. EM. 2907 Reproduced on a smaller scale in Winsor's Narrative and critical history of America, vol. 3 (Boston, 1884) p. 474. Letter: Finley (Samuel). Princeton, [N. J.,] Apr. 3, 1764. To Eliazar Wheelock, Lebanon, Conn. Wheelock's son, who says he must go home next vacation, will bear this; he has been better able to study this winter, and would have made a fine scholar had he been so all along; David Smith, a former pupil who has been teaching school in Charlestown, S. C., desires an assistant; he has thought of [John] Lathrop and Davies; asks him to find out if Lathrop would go; Kirtland [Samuel Kirkland] has done well; he will try to get him some small assistance, as his means are so strait; he has read Wheelock's Narrative, and commends it; wishes him success in his undertaking; Wheelock's son will make no mean figure in the ordinary time, if he has health, but if he is to be his father's successor he should be better than common. A. L. S. 2 pp. 8°. EM. 2908 Letter: Davies (Samuel). Hanover, [Va.,] Sept. 14, 1758. To Caleb Smith, Nassau Hall [Princeton]. As the Presbytery has just broken up, and Mr. Smith is about to set out, he has no time to write at large to any of the trustees, though sensible of the honor they have done him [in offering him the presidency of Princeton College]; Mr. Smith can state his sentiments; he was never so much at his wit's end; having no guide but the Presbytery's judgment, he submitted to that; had they voted for his accepting the trust, he would have complied. A. L. S. 1 page. 8°. EM. 2909 Davies accepted the presidency the following year. Portrait: Redman (John). Bust, profile to the left. Inscription: John Redman, M.D. 1722. 1808. John Redman (fac-simile signature). Lithograph by Max Rosenthal. [Philadelphia, 1885 ?] 4°. EM. 2910 Letter: Redman (John). [Philadelphia,] Oct. 27, 1797. To Thomas Mifflin. He received Mifflin's letter of the 24th this morning, but was obliged to visit a dying patient; he will immediately call a meeting of the College of Physicians, to lay the letter before them. A. L. S. Endorsed. I page. 4°. EM. 2911 Portrait: Sydenham (Thomas). Half length; directed and facing slightly to the right, looking to the front. Inscription: Engraved by E. Scriven. [Sydenham. From the Picture in the Hall of All Souls College, Oxford. Under the Superintendence of the Society for the Diffusion of Useful Knowledge. London, Published by Charles Knight, Ludgate Street.] Stipple. F. EM. 2912 In this state of the plate, the bracketted part of the inscription has been erased. The earlier state, with the inscription in full, is to be found in Charles Knight's Gallery of Portraits, vol. 5 (London, 1835) p. 18. Portrait: Boerhaave (Herman). Half length; directed to the left, facing slightly to the left, looking to the front; oval within a rectangle; below, a wreath and circle with the motto Simplex Veri Sigillum. Inscription: Hermannus Boerhaave Medicina, Botanices, Chemia & Collegij Practici, in Acad. Lugd. Bat. Professor Ordinarius. Regia Societatis Londinensis nec non Academiæ Scientiarum Parisiensis Socius. (left) G. White fecit | Printed & Sold by Tho: Bowles next the Chapter house in St. Pauls Church Yard. Mezzotint. [1730?] F°. EM. 2913 See J. C. Smith's British Mezzotinto Portraits, part 4, P. 1573, no. 6. Portrait: Shippen (William). Bust; directed and facing slightly to the right, looking to the front. Inscription: (left) Lambdin, after Stuart. (right) Etched by H. Wright Smith. | W. Shippen jr (facsimile signature). [New York, 1870?] F. EM. 2914 No portrait of William Shippen is mentioned in Mason's Life and works of Gilbert Stuart. Portrait: Witherspoon (John). Half length, in an oval frame bordered with flowers; books and a child below. Inscription: Engd, by John Scott Glasgow John Witherspoon D.D. Published by William Collins Glasgow. Line. [1800?] 8°. EM. 2915 Compare the stipple, EM. 2772, engraved by Trotter "from the Drawing in the Possession of the Revd. Dr. Simpson, by J. Simco,” View London. Inscription: View of St. Thomas's Hospital in Southwark. Also, View of Guy's Hospital in Southwark. Two line engravings, on the same sheet. [London, 1780?] 4°. EM. 2916 Portrait: Kuhn (Adam). Bust; profile to the right. Inscription: Adam Kuhn, M.D. Nat. 1741-Ob. 1819. From a wax Bas-relief in the possession of the College of Physicians of Phila. Adam Kuhn (fac-simile signature). Etching by Albert Rosenthal. [Philadelphia, 1885?] F°. EM. 2917 Portrait: Morgan (John). Half length; directed slightly to the right, facing and looking downward to the left. Inscription: Etchd, by H. B. Hall N. Y. 1869. | Your ever affecte. Brother John Morgan (fac-simile autograph). Private plate. F. EM. 2918 1778. Document: Shippen (William). July 19, 1777. Order on the Commissary General for a hogshead of rum for the artificers at Yellow Springs. A.D.S., W. Shippen jr., D. G. H. On the back Chas Roberts, A.C., has receipted, July 20th, for_an order from Mathew Irwin for the hogshead. Endorsed. Narrow strip. EM. 2919 Letter: Morgan (John). Philadelphia, Oct. 1, To Timothy Matlack. Desires his good offices in procuring a pass for Mrs. Ann Glenn to New York; she is the widow of Thomas Glenn, steward of the Reprisal under Capt. Weekes [Lambert Wickes]; she says that her husband was in the continental service for three years, and that a year's pay is due her, which she has vainly tried to get; she has lived in his family for several years, and now desires to return to her relatives in England. A. L. Endorsed. EM. 2920 I page. 8°. The Reprisal foundered in 1778 on the Banks of Newfoundland and all her crew were lost except the cook. Letter: Bond (Thomas). [Philadelphia,] Dec. 4, 1776. [To the Committee of Safety.] In the letter of his son [Thomas ?], laid before them, he requests that provision be made for forty wounded, to be brought from his hospital to this city, and advises that the military hospitals be fixed near water carriage; he himself recommends that the Pennsylvania Bettering House and the provincial hospitals be used for the wounded, and indorses the advice as to water portage; he urges that a director general of military hospitals be appointed, and describes the duties which he should perform; offers himself to fill the place, on condition that he may have the help of his son, who has already distinguished himself in this department. A. L. S. 2 pp. 4°. EM. 2921 The address has been added by Dr. Emmet. Pennsylvania (The) Packet or, the General Advertiser. Saturday, Nov. 3, 1781. Vol. 10, no. 802. 4 PP. Philadelphia: David C. Claypoole. F°. EM. 2922 Despatches from Rodney; the Trepassey and the Atalanta, sloops, captured by the Alliance; Dr. [Thomas] Bond requested to lecture on physic in the University of Pennsylvania. Portrait: Rush (Benjamin). Bust, profile to the right. India ink silhouette. [Philadelphia, 1800?] EM. 2923 "An original Unlettered. A note by Dr. Emmet reads: portrait of Dr. Rush." Portrait: Zimmermann (Jean George). Bust; directed, facing, and looking to the right. Inscription: (right) Vigneron | J. G. Zimmermann. (right) Lith. de Engelmann. [Paris, 1800?] F°. EM. 2924 Portrait: Franklin (Benjamin). Half length; oval frame within a rectangle. Inscription: Benjamin Franklin Né à Boston, dans la nouvelle Angleterre, le 17 Janv. 1706. Honneur du nouveau monde et de l'humanité, Ce Sage aimable et vrai les guide et les éclaire; Comme un autre Mentor, il cache à l'œil vulgaire, Sous les traits d'un mortel, une divintié. Par M. Feutry. (left) Duplessis Pinxit Parisiis 1778. (right) Chevillet Sculpsit. Tiré du Cabinet de M. Le Ray de Chaumont &ca. Line. [Paris, 1778?] F°. EM. 2925 Letter: Ramsay (David). New York, Aug. 6, 1785. To [Thomas?] Harwood, Receiver of continental taxes, in Maryland. He has not yet received an answer to his former letter inclosing bills drawn in his favor by the Board of Treasury; he now sends two more; John Kean, delegate from South Carolina, is authorized to receipt for the money should the answer not come until after his own departure for Charleston on the 10th. A. L. S. I page. 4°. EM. 2926 View Philadelphia, Penn. Inscription: (left) Designed & Published by W. Birch Enamel Painter. 1800. | Library and Surgeons Hall, in Fifth Street Philadelphia. Line. [Philadelphia.] 4°. EM. 2927 View Philadelphia, Penn. Inscription: Lithy. of J. T. Bowen, Philad University of Pennsylvania. Lithograph (colored). [1830?] 8°. EM. 2928 Letter: Kuhn (Adam). [Philadelphia,] Tuesday evening [1800?] To Thomas Riché. As requested, he incloses his account for medical attendance, also the account for medicines furnished to Mr. Riché's daughter. A. L. Endorsed. I page. 12°. EM. 2929 View Philadelphia, Penn. Inscription: (left) Drawn Engraved & Published by W. Birch Enamel Painter 1800. | Pennsylvania Hospital, in Pine Street Philadelphia. Line. [Philadelphia.] 4°. EM. 2930 Review. Printed by Butler & Long.] Line. 8°. EM. 2935 Also in the Democratic Review, vol. 7 (April, 1840) p. 301. Letter: Paine (Thomas). [Dec., 1785 ?] To Mr. Claypole [David C. Claypoole, Philadelphia]. He has observed paragraphs in his paper [The Pennsylvania Packet, and Daily Advertiser] in support of an unconstitutional proceeding of the late Assembly, the repeal of the Bank Charter; last Friday he sent him a paragraph on that subject which has not been inserted; unless the paper intends to make itself a party paper in this business, he does not understand why the paragraph is withheld. A. L. S. 2 pp. 12°. EM. 2936 The paragraph referred to is perhaps the one which appears in The Pennsylvania Packet, and Daily Advertiser for Saturday, Dec. 17, 1785, no. 2143, accompanied by a letter of Apr. 19, 1785, from Paine to Thomas Fitzsimons. Portrait: Paine (Thomas). Half length; seated at a table; a paper lettered Rights of Man in right hand. Inscription: (left) Painted by Romney. (centre) J. H. Bufford, delt. (right) Bufford's Lithogy. corner of Beekman & Nassau Sts. Thomas Paine (fac-simile signature). [New York, 1850 ?] EM. 2937 F°. Letter: Rush (Mrs. Benjamin). Philadelphia, Dec. 11, 1783. [To Mrs. Elias Boudinot (her aunt Hannah)]. She is pleased to hear of the returning health of her Cousin Susan [Vergereau Boudinot Bradford]; Mr. Washington has told them that her appearance is much improved; she regrets the distance between herself and her aunt, whom she regards as a parent; Gen. Washington came to town in triumph Monday last; all orders of citizens are vying with each other in addresses and entertainments; the merchants are to give him a dinner and ball Friday; she has received a letter and a bundle of fringe from Mrs. [Elizabeth ?] Ferguson, which she would have forwarded by Gen. Kosiasco had she known that he was to go by the stage. A. L. S. Endorsed. 3 pp. 4°. EM. 2938 Mrs. Benjamin Rush was previously Julia Stockton, daughter of Richard the Signer: the Cousin Susan referred to was Susan Vergereau Boudinot, who afterwards married William Bradford the Attorney-General. View: Carlisle, Penn. Inscription: (left) From a Sketch by A. Brackenridge. (right) B. Tanner F. S. A. sc. | Dickenson College. Line. 8°. EM. 2939 Also in the Portfolio, vol. 5 (Phila., 1811), p. 239. Portrait: Nisbet (Charles). Half length; directed, facing and looking to the left. Inscription: Rev: Charles. Nisbet: D: D: First. President of Dickinson College. Pen-and-ink drawing by David McN. Stauffer. [New York, 1885 ?] F°. EM. 2940 Boston (The) Gazette, and Weekly Republican Journal. Apr. 20, 1795. Boston: Benjamin Edes. 4 PP. F°. EM. 2941 Extract from a letter of an officer in the Western Army; extract from a letter by Benjamin Rush on the treatment of pleurisy; report of the regents of the University of New York. Letter: Rush (Benjamin). [Philadelphia,] Sept. 10, 1797. To [Ashbel?] Green. He desires him to communicate to his friends that Dr. Way lost at six bleedings only forty or forty-five ounces of blood, far too little to kill any person under like circumstances; Dr. [Hugh] Hodge saw the patient only in the remission of the fever, and the opinion he gave as to the cause of death was rash and cruel in the highest degree. A. L. S. I page. 4°. EM. 2942 |