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and regulate the imposition of taxes; that of the Government of this State, and that of the United States. It seems, therefore, that the clause "by the authority of this State" is contradistinguished to the authority of the United States: This furnishes another reason for the insertion of the expression: Whether County taxes in this State, authorized and granted by the Legislature of Massachusetts prior to the sixteenth of March, but to be subsequently apportioned and assessed in the respective Counties, fall within the same exception, is a question, the solution of which does not appear to us equally clear and satisfactory: But when it is considered that from the necessity of the case the scale of apportionment of those taxes the present year among the several towns and plantations is derived from the principles of the last valuation of the Commonwealth of Massachusetts, which recognizes the distinction between the value of lands improved and unimproved; and that the authority to assess them is derived from the Legislature of that State, legally and properly exercised at the time; we have come to the conclusion that the qualifying clause before mentioned, operates also on this class of taxes; and that they are to be assessed on the principles of the last tax act of Massachusetts. With respect to towns and plantations, we would add parishes also: Taxes imposed and assessed by them since the Separation are governed by a different principle. We are satisfied that the Constitution as the Supreme Law of the State, requires that so far as they operate upon real estate they must be apportioned and assessed equally according to the just value thereof. These taxes not being imposed by the Legislature of Massachusetts or of the United States, must be considered as assessed by the authority of this State; without any exercise of power, in any stage of the proceeding by the General Court of Massachusetts. We consider this part of the constitution as modifying the Laws which had validity prior to its operation directly by virtue of its own provision, and not merely as directory upon the Legislative department. The Legislature may in their discretion provide for the public expenses without assessing any part of them directly upon polls and estate. To suffer in the mean time a law of Massachusetts to control an express and imperative provision of our Constitution, and that for an indefinite period, would be repugnant, as well to the plain directions, as to the spirit and meaning of that instrument:

It results therefore from the principles we have states that

First: The State tax levied on towns and plantations by the tax act passed by the General Court of Massachusetts in February last, ought of right to be apportioned and assessed by the assessors of said towns and plantations, on real estate according to the rule of valuation fixed in said Act.

Second