2021-02 Raynors HCA Live
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This lot is closed for bidding. Bidding ended on 2/6/2021
A complete and authentic issue of The Federal Gazette, Baltimore, July 23, 1796, disbound, 4pp., rag paper, VG. Very unusual to see three President George Washington signed items. from page 2 and running 2-1/2 columns is an act, "Laying duties on carriages for the conveyance of persons ...." and is signed in type "Go: Washington, President of the United States." Additionally, President Washington signs in type TWO patents on page 4. By the time the Carriage Act had moved to the Supreme Court in early 1796, public interest had greatly increased. "Alexander Hamilton, in his only appearance before the Court, traveled to Philadelphia to defend "the constitutionality of the carriage tax he had introduced as treasury secretary. 'He spoke for three hours,' said one newspaper, 'and the whole of his argument was clear, impressive and classical" (Chernow, 501). "So many of the legislators flocked to hear him that Congress was virtually deserted" (Smith, 300). Hamilton's position "emphasized the legal doctrines supporting the tax through a broad reading of the Constitution's taxing power" (Urofsky, 147). The Court's decision "was unanimous that the law was constitutional" (Goebel I:780). That momentous decision confirmed "Hamilton's argument that… Congress had power 'over every species of taxable property, except exports.' This decision not only endorsed his broad view of federal taxing power but represented the first time the Supreme Court ever ruled on the constitutionality of an act of Congress"
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Alexander Hamilton's Tax Goes Into law.

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Current Bidding
Minimum Bid: $100.00
Final prices include buyers premium.: $137.50
Estimate: $200 - $300
Auction closed on Saturday, February 6, 2021.
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