that while the territory is, by the terms of this law, waiting for its pay, the lands can be sold for taxes, or any other purpose, in violation of the plain provision that it shall be held, and sold if necessary, to pay the purchase money. This construction is objectionable for another reason: it permits the legislature to do indirectly that which it is forbidden to do directly. The legislature has no power to sell this land for less than $2.50 per acre, or for any other object than to make a canal. But whatever difference of opinion there may be as to the effect of the laws of the territory, we, as the legislature, have one duty to perform which cannot be mistaken; and that is, to see that the title to this land is not conveyed until the purchase money is paid. It cannot be imagined that the legislature was so negligent of the rights of the public in 1839, as to place all lands subject to the tax laws which had been conveyed to the territory for its own benefit, or as the trustee for other parties. The idea of the territory taxing its own lands, and forfeiting them if it does not pay the taxes, is a novel one, peculiar, it is hoped, to the times in which it originated. A second ground of objection which I have to this bill is, that if these lands were lawfully taxed and sold, it changes and impairs the contract made with the persons who became the purchasers at the tax sale. They were put up at auction and sold for the taxes which had been assessed on them in the years 1841 and 1842. The sums for which they sold were paid by the purchasers, and certificates were given that unless they were redeemed within two years from the day of the sale, the holder of the certificates should be entitled to receive deeds for the tracts of land therein described. Can this government change the terms of a sale after the sale is made; or can it change the promise contained in the law and in the certificates, long after the certificates have been issued, and it has received the money there for from the holders? Iunderstand this to be both a "private contract 99 and an "engagement" within the terms of the 2d article of compact. vided in that article as follows, to wit: It is pro "And in the just preservation of rights and prosperity, it is understood and declared, that no law ought ever to be made or have force in the said territory, that shall in any manner whatever inter fere with or affect private contracts or engagements, bona fide, and without fraud, previously formed." The constitution of the United States also provides that no "law impairing the obligation of contracts" shall be passed. I respectfully submit to the council whether this bill is not in violation of these provisions. Executive Department, Madison, December 11, 1843.) J. D. DOTY. Documents accompanying the foregoing Message. OPINION OF WILLIAM WIRT, ATTORNEY GENERAL, DATED NOVEMBER 4, 1820. Dear Sir:-The act of congress of the 18th April, 1818, admitting Illinois as a state into the Union, contains the usual provisions, and among others, "that every and each tract of land sold by the United States, from and after the 1st day of January, 1819, shall be exempt from any tax laid by order of the state for five years." On the 27th March, 1819, the legislature of Illinois passed an act providing for the valuation of the land and other property, laying a tax thereon. The officers of that state have considered this law as applicable to lands purchased from the United States by individuals in October, 1818, on which one fourth of the purchase money only had been paid, on which the title had not passed from the United States, and which were liable to revert to the United States for a default in the payment of future instalments. Lands thus circumstanced have been sold both in Illinois and the other newly admitted states, and it is said that the practice has been to recognize the validity of these sales by issuing patents to the purchasers under them, on their paying the remaining instalments. The object of this note is to beg the favor of you to inform me whether such has been the practice? The doubt is whether the sale must not be consummated by the payment of the whole of the purchase money and the passing of the patent, before the lands can be said to be sold. If so, lands entered before the 1st January, 1819, and one quar ter of the purchase money paid on them, if standing in this predic ament on that day, are still within the exemption from taxation, because the sale is not complete. If, however, the United States have recognized the liability of lands thus circumstanced to be taxed, by issuing patents to purchasers under the sale for taxes, there is an end of the question. Will you please to say what the practice is on the opposite page, and oblige, Yours, &c., J. MEIGS, Esqr. WM. WIRT. Reply to the above, from the commissioner of the land office: GENERAL LAND OFFICE, November 4, 1820.) DEAR SIR: I reply to your letter, that it has been my opinion that the lands sold by the United States in any territory, prior to its admission into the union, were exempt from taxes for five years from the time of sale. The lands were sold on a credit of five years, and if not paid for in that time would revert to the United States. Under this opinion, I certainly would not issue a patent to a purchaser at a state tax sale, (even if he tendered the balance due to the United States,) unless he produced an assignment from the original purchaser. I do not know that a single application has been made for a pa tent by a purchaser at a tax sale; if such an application has been made and a patent issued, it issued to him as the assignee of the original purchaser, on the production of the assignment, and with out any regard to the tax sale. The act you mention exempts from state taxes for five years all the lands that shall be sold after a specified day, but it does not exempt the unsold lands, yet I never heard a doubt of their being exempt till the title passes from the United States. I am, &c., Hon. WM. WIRT, Attorney General. J. MEIGS. Mr. Platt moved that the said message and bill do lie on the table; And pending the question thereon, and On motion of Mr. Darling, The house adjourned until 2 o'clock, P. M. TWO O'CLOCK, P. M. The house resumed the consideration of the message of his ex cellency the governor, returning "An act extending the time for the redemption of certain lands. in this territory on the canal grant," With his objections thereto; when, On motion of Mr. Hunkins, A call of the house was made; And the sergeant-at-arms sent to notify Messrs. Capron, Price and Thompson, that their attendance was required in the house. The absent members having appeared in their seats, On motion of Mr. Hunkins, Further proceedings in the call were dispensed with. The question was then put, "Will the house on re-consideration approve the bill?" And passed in the affirmative by ayes and noes, as follows: Messrs. Agry, Bartlett, Birchard, Capron, Crossman, Darling, Ellis, Elmore, Grant, Hicks, Hopkins, Hunkins, Manahan, Masters, Meeker, Olin, Palmer, Parsons, Price, Thompson, Tripp, Trowbridge and Walker, (sp'kr) -23. The who voted in the negative, were Messrs. Messersmith and Platt-2. Mr. Elmore, by leave, offered the following resolution, which was adopted, to wit: Resolved, That the committee on the judiciary inquire into the expediency of imposing penalties for cutting timber, and for other injuries done on lands purchased of the United States. Mr. Platt gave notice that on some future day he should ask leave to introduce a bill to provide for the security of the rights of the territory to the canal lands, and to prevent imposition being practiced on the territory in regard to said lands, under a pretence of a sale for taxes. On motion of Mr. Darling, The house adjourned. WEDNESDAY, December 13, 1813. A message from the governor by his private secretary, Mr. Ch. Doty, to wit: "Mr. Speaker: I am directed to deliver to the house of representatives a message from the governor in writing." On motion of Mr. Platt, Ordered, that the reading of such much of the journal by the clerk, as contains the governor's message, be dispensed with; And the remainder of the journal was then read. Mr. Masters, from the joint committee on enrolled bills, reported as correctly enrolled, a memorial of the following title, which was signed by the speaker, to wit: No. 1, "Memorial to congress, asking an appropriation for the opening of a road from Sheboyagan, by the way of Winnebago lake, to the Fox river; and also asking an appropriation for com pleting that part of the United States military road between Green Bay and Fond du Lac." Mr. Elmore, from the joint committee on legislative expendi tures, by leave, made the following report, and asked its adoption, viz: Resolved, by the council and house of representatives, that the printing of the daily journals, or slips, of the respective houses, be dispensed with; Pending the question on the adoption of the resolution, and, On motion of Mr. Platt, A call of the house was made, and Messrs. Birchard and Manahan reported to be absent, On motion of Mr. Platt, Further proceedings in the call were dispensed with. Mr. Ellis moved that the said resolution do lie on the table. Which was agreed to. The speaker laid before the house the message of the governor, this day received, relative to a convention held at Cincinnati in July last, in relation to the territory of Oregon, |