by John Marshall Harlan

“ The appellant desired rights and privileges that it did not possess, and which it could not possess, without the consent of the appellee. So, it said to the appellee: Grant these privileges, and you may tax what? Only the approach to said bridge? No; because the appellee already had the right to tax that, and it had made no concessions that could possibly be construed as waiving that right. What right, then, was granted? Why, the right to tax the 'bridge itself.' The bridge, as distinguished from its abutments and approaches, is that part that is over the water. ”

“ It is none the less property, although the state does not own the soil in the bed of the river upon which the piers of the bridge rest. Whatever jurisdiction the state of Indiana may properly exercise over the Ohio river, it cannot tax this bridge structure south of lowwater mark on that river, for the obvious reason that it is beyond the limits of that state, and permanently within the limits of Kentucky. ”

“ As an act of congress should not be declared unconstitutional, unless its repugnancy to the supreme law of the land is too clear to admit of dispute, so a local regulation under which taxes are imposed should not be held by the courts of the Union to be inconsistent with the national constitution unless that conclusion be unavoidable. ”

“ Pursuant to a resolution of congress passed in 1780, recommending to the several states asserting title to waste and unappropriated lands 'in the western country' that a liberal cession be made by them to the United States of a portion of their respective claims, for the common benefit of the Union, the commonwealth of Virginia, by an act passed January 2, 1781, surrendered to the United States all her right, title, and claim 'to the lands northwest of the river Ohio,' subject to certain conditions, one of which was that the ceded territory should be laid out into states. ”

“ That the use and navigation of the river Ohio, so far as the territory of the proposed state, or the territory which shall remain within the limits of this commonwealth, lies thereon, shall be free and common to the citizens of the United States ”

“ We are of opinion that this proviso has no reference to bridges, their approaches, piers, etc., but refers only to lands capable of being cultivated, or used and divided into lots upon which buildings may be erected, or over which streets or other highways may be constructed. ”

“ In determining a question of this character, the power to tax existing, a judicial tribunal should not enter into a minute calculation as to benefits and burdens, for the purpose of balancing the one against the other, and ascertaining to what extent the burdens imposed are out of proportion to the benefits received. Exact equality and absolute justice in taxation are recognized by all as unattainable under any system of government. The court of appeals of Kentucky, speaking by Chief Justice Marshall, in Cheaney v. ”