or taxes on certain imports; and that the intent of the prosecution was punishment, not for forgery in the ordinary sense of the term, but for smuggling, for which latter offense there was no precedent that extradition had ever been granted by any country. The attention of the British Government having been called to the case, a request was preferred by it to the authorities in Washington that the trial of the accused should be discontinued, on the ground that a fugitive from justice, when surrendered by a country in which he had sought refuge, should not be tried for any offense other than the one specified in the extradition demand, and for which extradition was granted. Compliance with the request being refused, although as a matter of fact the trial was discontinued, the British Government took occasion, when extradition was next demanded of her by the United States which happened to be the case of a former well-known citizen of Boston who had committed forgery in the sense that constitutes a crime in all countries—to refuse it, although the offender had in the first instance been arrested in England and was in custody; and for many years subsequent and for reasons above given there was no extradition in force between the United States and Great Britain and her colonies, with the result of making Canada an Alsatia, or place of safe refuge, for all criminals of the former country.
All, therefore, that any government can legitimately ask of another government in respect to taxation is, that its subjects or citizens residing in such foreign state shall not be there discriminated against because they are foreigners; but shall be treated in exactly the same manner as the subjects or citizens of the taxing power and their property are treated—no better and no worse. If foreigners feel aggrieved, they must first exhaust all the remedies against unjust taxation provided by the institutions of the taxing country; as foreign importers, for example, aggrieved by rulings or appraisements at the custom houses of any country, must first appeal for redress to the courts of such country. A recent event of great economic and legal importance is also worthy of narration and consideration in this connection.
A board of appraisers and assessors charged with the duty of assessing, for the purpose of taxation, the property in Ohio of telegraph, telephone, and express companies, discharged the duties incumbent upon it—taking an express company for example—in the following manner: First, by determining the value and liability to taxation of the real estate of the company situated in Ohio; second, the personal property, including moneys and credits, owned by the company in Ohio, and the value thereof; third, the gross receipts during the taxing year of the company in Ohio, from whatever sources derived. It was conceded that the
