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258 WILLIAMS' CASE.
River water-works, and the shares of stock held by individuals in
other companies. The assessment upon land was made, not upon
its capital value, but at the rate of four shillings in the pound of
its annual rent; and that which did not rent for twenty shillings a
year, was exempted from taxation. (f) But whatever may be
within the uncontrolled power of parliament in this respect, it is
laid down, that where any such equal contribution has been re-
quired, the king cannot, by any exercise of his limited sovereignty,
grant an exemption to any one; because it would increase the
charge upon all the lands of those who were not exempted; for
the king has not the power to lessen a tax imposed upon one man
and charge it upon another, (g) The non obstante power of the
crown in this, and in all other respects, having been totally
abolished. (K)
Here, however, it has been at different times declared, not
merely that all public property belonging to the United States, to
this state, to a county, to colleges and county schools, houses of
worship, and burying grounds, should be exempted from taxa-
tion; but that the property of foreigners coming here to settle
should, for a time, be exempted; that the crop and produce of the
land, in the hands of the person whose land produced the same;
plantation utensils; the working tools of mechanics and manufac-
turers actually and constantly employed in their respective occupa-
tions; goods, wares and merchandise imported; all home manu-
factures in the hands of the manufacturers; all stills; ready money,
grain, tobacco, riding carriages, and all licensed vessels whatever,
should be exempted from taxation, (i) And a similar exemption
from taxation has been extended to, and attempted to be made
perpetual in favour of lands held by an ecclesiastical body poli-
tic; (j) and of the property of some incorporated joint stock
companies, (k)
Are not exemptions from taxation, like these, of private pro-
perty, violations of the constitutional rule directing that each per-
son shall be made to contribute his proportion of public taxes
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(f) 4 W. & M. c. 1; Gilbert's Court of Exchequer, ch. 14; Brewster v. Kitchin,
1 Lit. Raym. 818; S. C. 2 Salk. 615; Whitfield v. Brandwood, 3 Com. Law Rep.
4tt.—(f) Sloane v. Pawlett, 8 Mod. 18.—(h) 1 W. & M. sess. 2, c. 2.—(i) July,
1770, ch, 6, s. 6 and 8; 1780, ch. 25, s. 2; 1792, ch. 71, s. 1; 1797, ch. 89, s. 1;
1803, ch. 92, s, 1; 1812, ch. 191, s. 1.—(j) 1821, ch. 91.—(k) 1799, ch. 16, s. 11;
May, 1788, ch. 7; 1824, ch. 79, s. 9; 1826, ch. 249; 1828, ch. 113 and 177; Gib-
bon's Decl, and Fall Rom. Emp. ch. 20.
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