business is to re-judge cases that are brought from the circuit courts.

229. When the constitution or laws of the United States come in question, in the highest court in a state, and are there judged of, a writ of error may be brought, whereby a case is transferred to the supreme court; and the decision of the state court may be approved or reversed. This provision is an essential one, that the constitution and laws of the union may be finally judged of by one tribunal, and that there may not be discordant judgments in like matters. By writ of error, nothing is removed for re-examintion but the law in the case; by appeal, the whole cause is entirely removed, and all the facts are submitted for a re-hearing.

A

230. The United States are divided into seven circuits, in each of which, two courts are annually held. circuit court is composed of the judge of the supreme court, residing within such circuit, and the judge of the district wherein the court is held. The seven judges of the supreme court are so located as to bring one of them in each of the several circuits.

231. This court tries causes between citizens of differ ent states, between aliens and citizens, and those wherein the United States is a party. It also tries some cases in It sits in four different appeal from the district courts.

capacities: (1.) as a court of common law; (2.) as a court of equity, otherwise termed a court of chancery, in which there is no trial by jury; but the one party states his complaint in a bill of equity, and the other defends in a written answer. This is one of the few cases in the administration of justice, wherein what a party says for himself is evidence: (3.) as a maritime court, trying matIn time of war ters relating to affairs on the high seas.

By appellate jurisdiction? What is exclusive jurisdiction? 229. How "re cases removed to this court? What is the difference between

removed by writ of error, and those removed by appeal? by o how many circuit districts are the United States divided? is th the circuit courts constituted? 231. What cases are tried ensuret? In what different capacities does this court sit? What does th

it tries all cases of prizes on appeal from district courts, and condemns the property captured: and (4.) as a court for the punishment of crimes against the laws of the United States. It has a grand jury and a petit jury. It tries all felonies punishable with death, as murders in forts and arsenals, and other territory ceded by the states to the United States for national uses, and on board ships of war in time of peace. and when not within the body of a county, or within a harbor.

232. District courts are the lowest national courts in the United States. Every state in the union, constitutes at least one district: in a few of the larger states, there are two. In each of these there is a district judge. His powers relate to cases arising under the laws made for the collection of duties, to seizures of goods, to penalties and forfeitures under the laws of the United States, to matters in which aliens and foreign consuls are parties; and to crimes of inferior grade against the laws of the United States, whether on land or sea. In every district there is a district attorney, who institutes and conducts suits for the United States; and marshal, whose duty is similar to that of a sheriff. These courts hold annually four stated terms.

233. The constitution, and the laws of the United States, made in pursuance thereof, and all treaties made, or which shall be made under the authority of the United States, are declared by the constitution, to be the supreme law of the land; and the judges in every state are bound thereby, any thing in the constitution or laws of any state to the contrary notwithstanding.

234. This declaration seemed necessary to remove all doubt or ground of dispute, as to the superiority of the constitution and laws, and treaties of the United States, when they should be found to interfere with those of any state; and it necessarily belongs to the judicial power,

is an equity court? What is a maritime court? 232. How are district courts constituted? What cases are tried by the district judges? What other officers are appointed in the several districts? 233. What does the constitution declare respecting its supremacy? 234. Why

whenever a case arises judicially, to determine what is the supreme law of the land. The determination of the supreme court must be final and conclusive, as the power is given to that tribunal to decide in all cases, and as there is no appeal from its decision.

CHAPTER X.

Powers of Congress.-Revenue-Taxes, Duties, &c.

235. By revenue is understood the annual income of a nation, or those contributions to its treasury which are levied to defray the expenses of government. The money required for this purpose is usually raised by taxation. The constitution therefore authorizes congress "to lay and collect taxes, duties, imposts and excises, to pay the debts, and provide for the common defence and general welfare." It was necessary that congress should possess this power, as no government can be supported without the means of procuring an adequate supply of

revenue.

236. Taxes are that portion of the property of its subjects, which a government exacts from them to supply the public necessities. These are called direct taxes, and are either taxes on land, or capitation or poll taxes. The treasury of the United States has been several times supplied by tax on landed property. But it is many years since direct taxes were resorted to. The income derived from duties on importations, from the sales of public lands, and from the post office, has proved sufficient to pay all the charges of the government, and to diminish rapidly the public debt.

was this declaration necessary? To what tribunal are questions submitted for final decision?

235. What is revenue? What branch of the government has power to raise revenue? 236. What are taxes? From what sources is the

237. Duties on imported goods, however, constitute the chief portion of the revenue. They are called indirect taxes, because they are not directly levied upon property. but they merely affect the expense or consumption of goods. Duties, customs, excises and imposts, are words of nearly the same meaning. They are laid on imports and tonnage.

238. Imports are articles brought into a country from a foreign place. A duty on imports is not merely a tax on the act of importation, but an impost on the article imported. Duties are either specific or ad valorem. A specific duty is a tax of a certain, specified amount, laid upon an article by weight or measure, or in the gross. Thus, a duty of ten cents on a pound of tea, or fifty cents on a yard of cloth, is called a specific duty. Ad valorem is a Latin phrase, signifying according to the value. Ad valorem duties are therefore such as bear a certain proportion to the value of the goods. A duty of fifty per cent., that is, at the rate of fifty cents on every dollar, or fifty dollars on every hundred dollars, of the cost or estimated value of goods, is an ad valorem duty. Thus, if a yard of cloth, valued at one dollar, were subject to a duty of fifty per cent., such duty would be fifty cents a yard; if the value of the cloth were two dollars, the duty at the same rate would be one dollar a yard, the amount of duty on the yard varying according to the value of the article.

239. Tonnage is the amount of goods that a ship will earry; the contents or burthen of a ship; or the amount of weight she may carry. The duty charged on ships according to their burthen, or the number of tons at which they are rated, is called tonnage duty. These duties are usually fixed by congress.

240. By acts of 1790 and 1817, vessels of the United States, when entered in the United States from a foreign port or place, are made subject to a duty of six cents a

revenue derived? 237. What are duties? On what are they laid? 238. What are imports? What is a specific duty? What are ad vaLorem duties? 239. What is meant by tonnage? Tonnage duty?

ton; but if the officers, and two thirds at least of the crew of a vessel, be not citizens of the United States, there shall be paid on such vessel fifty cents a ton. On every such vessel, entered in a district in one state, from a district in another state, the duty is six cents; but unless three fourths of the crew be American citizens, fifty cents a ton shall be paid. But the law inposes a higher duty on foreign than on American vessels. The above acts provide that on vessels built within the United States, but which belong wholly or in part to subjects of foreign powers, a duty of thirty cents a ton shall be paid; on other vessels, fifty cents a ton. On foreign vessels, entered in the United States from a foreign port at which American vessels are not ordinarily permitted to trade, there shall be paid a duty of two dollars a ton. Duties imposed on the tonnage of vessels, must in all cases be paid to the collector at the time of making entry, and before any goods may be unladen.

241. A drawback is an allowance made to importing merchants on the re-exportation of certain goods. This allowance consists either of the whole or a part of the duties which had been paid upon the importation. In England, the practice prevails, to some extent, of allowing the merchant who imports a commodity which he may wish to export again, to deposit it in the public warehouses, giving a bond for the payment of the duties should he dispose of it for home consumption. This is called bonding. In the United States, a drawback is allowed on all such goods as shall be re-exported to a foreign place, within twelve months after the duties on the importation shall have been paid, or security given for the payment of the same provided the exportation be made by the sea, in vessels of not less than thirty tons burthen.

242. No drawback may be allowed on goods, unless the duties thereon amount to fifty dollars, nor unless they

240. What is the amount of duty per ton, on foreign and domestic tonnage, respectively? 241. What is meant by drawback? What practice prevails in England? 242. In what cases only are drawbacks allowed. What is a debenture?