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![handle is hein.slavery/ussccases0394 and id is 1 raw text is: Dec. 1867.] CRANDALL V. STATE OF NEVADA. 35
Syllabus.
States against levying duties on imports or exports would
have been ineffectual if it had not been extended to duties
on the ships which serve as the vehicles of conveyance.
This extension was doubtless intended by the prohibition
of any duty of tonnage. It was not only a pro rata tax which
was prohibited, but any duty on the ship, whether a fixed
sum upon its whole tonnage, or a sum to be ascertained by
comparing the amount of tonnage with the rate of duty.
In this view of the case, the levy of the tax in question is
expressly prohibited.
On the whole we are clearly of opinion that the act of the
legislature of Louisiana is repugnant to the Constitution,
and that the judgment of the Supreme Court of the State
must therefore be
REVERSED.
CRANDALL V. STATE OF NEVADA.
1. A special tax on railroad and stage companies for every passenger carried
out of the State by them is a tax on the passenger for the privilege of
passing through the State by the ordinary modes of travel, and is not
a simple tax on the business of the companies.
2. Such a tax imposed by a State is not in conflict with that provision of
the Federal Constitution which forbids a State to lay a duty on exports.
3. The power granted to Congress to regulate commerce with foreign
nations and among the States, includes subjects of legislation which are
necessarily of a national character, and, therefore, exclusively within
the control of Congress.
4. But it also includes matters of a character merely local in their operation,
as the regulation of port pilots, the authorization of bridges over navi-
gable streams and porhaps others, and upon this class of subjects the
State may legislate in the absence of any such legislation by Congress.
5. If the tax on passengers when carried out of the State be called a regu-
lation of commerce, it belongs to the latter class ; and there being no
legislation of Congress on the same subject the statute will not be void
as a regulation of commerce.
I. The United States has a, right to require the service of its citizens at the
seat of Federal government, in all executive, legislative, and judiciak
departments; and at all the points in the several States where the func-
tions of government are to be performed.](ViewImageLocal?handle=hein.slavery/ussccases0394&div=1&collection=&method=preview&ext=.png&size=3)