the land and real
estate of the "individuals" assessed for the same, and for its
collection the distraint and sale of personal property of the "persons
delinquent" were permitted.

But while the direct relationship and responsibility between the
individuals taxed and the Federal Government were thus created by the
exercise of the highest attribute of sovereignty, it was provided in the
statute that any State or Territory and the District of Columbia might
lawfully "assume, assess, collect, and pay into the Treasury of the
United States" its quota of said tax in its own way and manner and by
and through its own officers, assessors, and collectors; and it was
further provided that such States or Territories as should give notice
of their intention to thus assume and pay or to assess, collect, and pay
into the Treasury of the United States such direct tax, should be
entitled, in lieu of the compensation, pay, per diem, and percentage in
said act prescribed and allowed to assessors, assistant assessors, and
collectors of the United States, to a deduction of 15 per cent of the
quota of direct tax apportioned to such States or Territories and levied
and collected through their officers.

It was also provided by this law and another passed the next year that
certain claims of the States and Territories against the United States
might be applied in payment of such quotas. Whatever may be said as to
the effect of these provisions of the law, it can hardly be claimed that
by virtue thereof or any proceedings under them the apportioned quotas
of this tax became debts against the several States and Territories, or
that they were liable to the General Government therefor in every event,
and as principal debtors bound by an enforceable obligation.

In the forty-sixth section of the law it is provided that in case any
State, Territory, or the District of Columbia, after notice given of its
intention to assume and pay or to levy, collect, and pay said direct tax
apportioned to it, should fail to pay the amount of said direct tax, or
any part thereof, it should be lawful for the Secretary of the Treasury
to appoint United States officers as in the act provided, whose duty it
should be to proceed forthwith to collect all or any part of said direct
tax "the same as though said State, Territory, or District had not given
notice nor assumed to levy, collect, and pay said taxes or any part
thereof."

A majority of the States undertook t