Wallace v. Bullen

By the courtesy of my brethren, and by reason of the importance of the matter, I would like to say a word in the case of Wallace v. Bullen, before the case has gone out of sight and perhaps into history. I can never consent to lay down a principle or consent to the approval of an interpretation of the law which I believe destroys the fundamental rights of citizens.

The power of taxation is the power of destruction. It must be exercised with the profoundest care, and all of the courts and text writers have uniformly fully and firmly held that no power shall be exercised to take the property of…