New-York tribune., 1868-04-09

Justice Marshall and a maiodty Of The court held that
This taxing Of the net income Of United sta,e s'OCA
simply method OF taxing and Opposing Tue pOGei o.
the Government 20 borrow money" Ihe supreme Ioul
from Lawn, toS on TIitG states stock it could not
cvade the prohibition by la ng the tax on the Income OF
the snme and OF other stocks The court have de
cded 81 d. I that the General Governments prohibited
from aying an uBapportiOuCd tax On nd; ana IL would
iaying Tie tax on the Of land and Of other prop
erty, as is attempted by the present income tax.
IT WOULD MAKE STATES SUPREME.
II the United states could evadc the decision Of the
Supreme Court by laying the tax ON the income OF the
which are prohibited from taxing imports ana exports,
and United states securities ana offices under the Cenell
incomes Of all these aud Il they could them for their
own use one per cent they could tax them 100 per
to q Peters. s49: ,.,.,-,.......
NE Ig the Exists a sht Which init 9 i "a, 1a'Ts re
Corpor which imposes H. whi,h the WI oi
the Whole Smecar people common good which is 10 be snfr T
ssed iee mot e' fT oo. Tor ,9s ' ~ ef,S Of
aa dy.nt. aa be burnsd not arrested 0 'y 0' '' "
And in another case CAefJusce Marshall says: 1T
is obvious that the same power wnT nue. ,Iirh amounts
10 n PROHIBITION II 1t Is 70 be exercised at al,, ~ ~
mqt be cSciS l wbaato1 al 5 That the tax
involves the power destroy" Judge MaIshu!l W,
Sl@g 80 iayi Daniel Webster power Of taXation; ~
without fixed limits. aud without gus, mol - O. n newer
emarraSs pow er " cypress, power 10 eAlc Po"eI
60 DESTROY"
srATEs COULD ExrlL THE GENERAL GoyERS,iENI.
Grant 70 the states 'it i-Ht ~ '''
rifles bv imposing OF one hundred per cent on the
income derived Ihem, and If the income tax is con
he Worth i'm any rcbcous Statel just much the
bonds tie Southern COEtcderacy are worth today ana
no more ChiefluStice Marshall, speaking of the pro-
posed tax the income of United States Stock shu:
"l burden on the operations OF government it ii
be carried 10 eXeutwhich shall arrest them enlTey
r. 449J Officers of Customs are patrloe b9t " IS ne
which keeps the flame of thtlr patriot
ism burning bright. Let state levy tax OF one
hundred per cent on the income OF these oicefs au
would there be such strife as there now IS Tor tne
privilege Of serving the Government Is 1t not plain
that ii yOu establish distinction between the rSht 10
tax thing ana the right 10 tax It's income, Obstruction
without winch the income tax is void, You place the
credit and the power of the General Government ht
Siatc. by system of taxation upon i1e IN,
derived from Offices nnder the IcnrI. J!Id
Government within It's own limits, uoi W T ha ta
from imports ard from exports amo9ntng u leeo o 10 10
the suu total such incomes. could virtually eNpe me
Genera; Government nom iS tellto} ahu is t
accomplish all the injury which would attend IT'S 1oind
withdrawal from the Union South Carollna IN me Tine
Of Qualification. wished throw the port Of Char,
icsOn the flee Importation OF goods se wanted 70
sufficient military and naval force to Keep the port OF
Charleston open, she prudontly desisted the uslc
ton between taxing thing and taxing It's income now
attempted by Congress in the income tax is law now
easily By tax Of 100 per cent on tue incomes V ~, ~.
troublesome representatives OF the General Goveltnt
from her borders and the very odor OF the tariff with
fhr or suppose she had said if She could not have
goods free she would not have them at all In ADDITION
10 the tax upon the Of offices, she would only
have had to impose OF 100 per cent ON all incomes
derived imports and all incomes derived nom eN-
ports to establish the most compile boc Aaun
Erect principle which underles the unappOrtOhed
income tax. without which 1t cannot be malnnined ana
any dSaifected state can mralyze the Nu'hOrl oI e
General Government within the ihnlts Oh lts own
ntisdcuoh, anu Tna' nI T vi, tre noyyeT is II not
written battleheds of the Rebeilioni the BRAN
OF Calhoun raeked upon the subject Tor quarter OF
century was ilDpOtent invent any dOct ne so fatal
tO the existence Of the Government Ihe Union Nnlch
the sword could not divide, which million OF ngnlne
men could not aSunder will be seem by The neNOr-
able logic OF such law, without the aid OF saOer or can
10 pieces If THE is constitutional law, jefferson Davis
NAV uper I'm his prison or roam abroad his ban bond,
OtTh cau Will have trumphed. HI VIII nave ionlu
in tho author Of the income tax an unconscious enta
successful ally than he had IN Robert r. lee stare
sovereignty the national power VIII he fuly cstab-
lshed not il is true, temporarily 10y Rebel cannon but
permanently by Republican legislation. On the whols'
considering by whom the income tax IS principally PAID
and that maintain Its cOnsuOnality we must Ilac-
tcaly concede the whole doctrine Tor which inc Ee
OelliOn waged 1t seems TO me- as pOhtlcai anu
party measure equal IN briancy TO an oppIOlau9h on
Rebel 'Ti armies -
ERRosEors NOTIONS OF THE ORIGIN OF THIS PROVISION.
I has been COntended that the provision Of the COLsu
tuition that direct shall be appOrtoned TO popua
tOn grew out of the institution Of Slavery and that the
reason Of the law having ceased the aW should cease
also know not whence those who advance this opinion
Seys si[ 5sT liS5%G9 Ss1 e ISe cd Sssf &e the
representation, Of e States tr0s equotthat IS when one
another, every state being entitled TO Ii
adopted amendment TO the original articles Of con
son. Mr. Ellsworth and Mr. Hamilton, appointed by Con
ess recommend to the states, say in their address
This rule, though not free om objections, is liable ~
fewer than any other that could be devised
REASON OF THE RULE
under old Confederation caused Its preservation IN
the Constitution, which that II was considered the
just and equitable rule for the apportoninent OF
taxes that could be made The debates III the Federal
Convention show this. When the question OF the best
mode OF apIortonDg under discussion Roger
Sherman of Connecticut sad he thought the number ot
people alone the best rule for measuring wealth. rs wen
ham OF Massachusetts supported the propley 0f estab-
fishing nunhers as he rule lie said that ~ Massae4H
and that persons had been curious enough % compare
nenDe. and 10 had been 1OunO, even 1ncuCUE
Boston. that the most exact proportions prevailed
between numbers and property" Qbid SOO Dir Wilson,
leading member from Pennsy ylvania, SAID lie had
then the Western settlement OF Pennsylvania. aud Oh
comparison Of them with the City OF Philadelphia could
discover little other difference than that property was
more unequaly divided here than there. Taking the
believed there would be little difference their wealth
and ability to contribute TO the pnbhe %as & oa, SU an
population the true equitable rules OF epresenta
tSenscIyes into one population being the best measure
of wealth" Ibid 3O5) And when the vote came 10 be
taken the Federal Convention on the proposition that
direct taxation ought 10 be prOpOrtoned to representa-
tOD passed without opposition. ibid 3G2J Inc at.
geS te C"nsrtnfou was adopted wholly to promote the m
Of SLAVERY invited 10 the historical iact mat
when the first direct tax under discussion III Con
rs lame. Madison and George Nicholas of Virgina9
insisted with unyieding peTnacity that the tax should
Ue laid on slaves rs well as upon land.
PROPORTION OF DIRECT TAXES MUST BIZ EXACT.
The trainers OF the Constitution intended that the ap-
Doronnen Of direct taxes among the states should DC III
more exact ratio the population even than y possible
one representative every $1,000 Inhabitants, state
might have large fraction left over but the apporton
ent of direct taxes designed TO be with mahenat
m accuracy the precise number VI persons aceraheo
by After the first appOrtiOnment 0utpresen
ttiVes had been made the Federal Convention by es
mated population before actual census II was held
that the estimate Of the population OF the different
sufficiently accurate for the appOrtlOnment OF
direct tax and that, consequently, the General
GoyeTnnicnt could not lay direct tax until census
should been taken Elbrdge Gerry OF Massachusetts
moved that until census be taken direct taxation be a
portioncd 10 the number Of representatives Mr. Carroll
" Maryland replied that ne number Of representatives.