in proportion to the census directed to be taken by the Constitution. Loughborough v. Blake, 5 Wheat. 317.
90. The power of Congress to levy and collect taxes, duties, imposts, and excise, is coëxtensive with the territory of the United States. Ibid.
91. The power of Congress to exercise exclusive legislation, in all cases whatsoever, within the District of Columbia, includes the power of taxing it. Ibid.
92. Congress has no power to exempt any state from its due share of the burden of taxes, but is not bound to extend a direct tax to the District and territories. Ibid.
93. The present Constitution of the United States did net commence its operation until the first Wednesday in March, 1789; and the provision that "no state shall make any law impairing the obligation of contracts," does not extend to a law enacted before that day, and operating upon rights of property vested before that time. Owings v. Speed et Al. 5 Wheat. 420.
94. An act of a state legislature, which discharges a debtor from all liability for debts contracted previous to his discharge, on his surrendering his property for the benefit of his creditors, is a law impairing the obligation of a contract, within the meaning of the Constitution of the United States; and it is immaterial that the suit was brought in a state court of a state of which both parties were citizens, where the contract was made, and the discharge obtained, and where they continued to reside until the suit was brought. Farmers' and Mechanics' Bank of Pennsylvania v. Smith, 6 Wheat. 131.
95. The Supreme Court has, constitutionally, appellate jurisdiction, under the 25th sect. of the judiciary act of September 24, 1789, ch. 20, (2 Bior. 56,) from the final judgment or decree of the highest court of law or equity of a state having jurisdiction of the suit, where is drawn in question the validity of a treaty, or statute of, or an authority exercised under, the United States, and the decision is against their validity; or where is drawn in question the validity of a statute of, or an authority exercised under, any state, on the ground of their being repugnant to the Constitution, treaties and laws of the United States, and the decision is in favor of their validity; or of the Constitution, or of a treaty of, or of a statute of, or a commission held under, the United States, and the decision is against the title, right, privilege, or exemption, specially set up or claimed by either party, under the Constitution, treaty, statute, or commission. Cohens v. Virginia, 6 Wheat. 264.
96. It is no objection to the exercise of this appellate jurisdiction, that one of the parties is a state, and the other a citizen of that state. Ibid.
97. The 2d section of the 3d article of the Constitution defines the extent of the judicial power of the United States. Jurisdiction is given to the courts of the United States in two classes of cases. In the first, their jurisdiction depends on the character of the cause, whoever may be the parties. This class comprehends "all cases in law and equity arising under this Constitution, the laws of the United States, and treaties made, or which shall be made, under their authority." In the second class, the jurisdiction depends entirely on the character of the parties. In this class are comprehended "controversies between two or more states, between a state and citizens of another state," and "between a state and foreign states, citizens, or subjects." If these be the parties, it is entirely unimportant what may be the subject of the controversy; be it what it may, these parties have a constitutional right to come into the courts of the Union. Ibid. 378.
98. A case in law or equity consists of the rights of the one party as well as of the other, and is said to arise under the Constitution or a law of the United States, whenever its correct decision depends on the construction of either. Ibid.
99. The judicial power of every well-constituted government must be coëxtensive with the legislative, and must be capable of deciding every judicial question which grows out of the Constitution and laws. Ibid.
100. Where the words of the Constitution confer only appellate jurisdiction upon the Supreme Court, original jurisdiction is most clearly not given; but where the words admit of appellate jurisdiction, the power to take cognizance
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