The evening telegraph. [volume] (Philadelphia [Pa.]) 1864-1918, 1870-09-19

263 the language of the Court as follows The
the several provisions bearing the question and
not TO be the intent Of Congress impose
& aliens that hsy mot rS0S Sas s Ss s S
- but G TS ceSs s
A. road exclusion only found in tho llsh secton
thst the % aaad TI he ond WSep Dsa %
the companies was regarded as swpy mode Gf collect
% Ss S hi; sd I 5 ssso1 Of Ss n I
that railroad a dvdeRSs and
s FR s & ssoSD Rs mero 10 pS
Accepting then the conclusion that the tax railroad
rally imposed BY the I6 section and that the Of
collectors provide special mode Of collection.
ceed what is the effect Of the limitation clause
p the oT 6
pays be on oT G9 S
n6 nd h es this 6ausa 2nS
i manifes'ly embraces, in te rms taxes on all
pefed tax IL oIcepts It does speak OF taxes
the but its language is on incomes herein
imposed" The ll9th section imposes tax, The rete
other sections of the act to all of them well those
telegraph companies or gains received from other
The clause also manfess clear intent that the income
to which it refers should not be subject to tax unless
clearly when construed in with the 5h sec
SOn be- I ha M 9SSR SSIS a 1
the be oced sSd pad
the gains, ain profits and |, incomes for the year
the time for levyng, collecting, and paying said tax
This provision must be assumed to have been in the mind
srS though roa0red to Re the
n % @ une was S e for S pS n en-
in 1870 large portion of the income of 1852 probably
tITsy T@sn sbsp pEoSsiSn that ths taxes income
s
Il was terms is cut to avoid the conclusion that
accrued derived or received from any during the
present year The only doubt entertain regard to the
tie limitation mentioned in the 1Isth section is applied to
ofg Of sno on on ee Bu upon eeoto
think such mention m TOd e haze been 3
to have been in the mind of Congress It seems to
what must have been the Of thought essa
ys nG and Hs e @s
thst Of an annual tax upon al annual Ihat was
whether the tax should be upon current
or that Of the nent It's %
inquiry then arose sh. the income edY
for 'f q PS$' sS
levy should be- made and the tax become pSyabie
S be sf6 TR o ne
n % & not % ANY or distinct but
have occurred to Congress that as to portion OF
income, mainly dividends interest on funded debt Of
return to the district unnecessary
more Certainly in another way and that the
f Rf . i %n n sa sm s fS a by
c tor & the MADE "a in the Ia
and exceptional modes of collection and nothing more
d oS o s tine % the
in that respect well in the mode prescribed for col
specified and income GENERALLY But the act guarded
Upon the tax had been paid from the es
mate to the asss ssor % .,oso ,on.;aoxo.,u 30
opinion that, except to the time and mode of coec
those Species income in the aoth list aad
and lssd sections any @ different Ter footing from the tax
burden greateror longer continued than is laid
ion by the CONVICTION that allows reasonable
h S aS of F made 9
the IN sg or upon interest upon railroad
IS to burden Tom wheh other is
empt Under the act OF 1891 & tax tax has has been levied
ssS railroad on TSei in from s
refer only those levied under the act 1864 And
the tax upon such 9 OF each & animal income
nies and presumably charged to the stockholders II it
Se Assistant Hsssor and cRapsed BY bm @ as
Eeeted by the i7th section only that income from dyi
general aggregates which mad been assessed the
il was derived. Income from railroad divi lends mas,
therefore paid six annual income taxes and have
sumed in the absence Of clearly expressed contrary
But may not overlook the act Of Congress- passed
S - 1 @ h a @ Es0n 6 the OF ac ghfn Of sne g. &
tied, An act provide internal to support the
the PSSf 0
e hS MS to he be I ny Of to
1870 but after that date no further taxes shall be levied
tended legislative construction Of the sections
as Scwe shall can not to Gw far
meaning Of existing statute The construction in
judicial rather than legislative function know that
acts decarat1y Of the meaning OF former acts are not
uncommon 1hey always 10 be regarded with great
respect expressive of legislative opinion And
aey Sen upon ce n
able But well settled that sthey nnot to
penalties for acts done before their
that the Legislature had intention to give them such
Now income imposed by the act of 1864 and 1T.
supplements expired with the 3ist Of December 1862
ton Of the tax on the Of 1853 which had not beer
9?d the act Of sd did nG not pr prescribe tax uSor
after December 81 1859, have endea7ored 70 show
f T O5 Sess Of e nc Rs g By
declared payable Janp9Iy IL 1870 and they had a1tho
their right as well as Their duty to pay over 1h
not aver that the whole dividend was not thu
paid Then the Distress which the plea attempts
Justify. was made to enforce the PeEie3rmanes Of dat!
enforce penalty uponthe plaintiffs for an omission to Dc
that which they hey had no right to DE- penalty equal to h
Gent thereon It is to be remem5ered that the tax i
merely the governmental agent to collect it, It's ab
TO dtTess II any there be- arose out Of az unagiu
not unlawful at the time. Surely it will not be main
operating retrospecvey 70 make the act or omission
the plaintiffs uriawfu and punishable oonse wher
| the act omission innocent at the time when l
occurred Were il conceded that the construction eiyer
t1rb vest ed rights or operate practically as an er pos
Jae,o law is not to be presumed it was intended 70
not to be understood maintaining that in July, 1870
power to impose upon any income that had been re
eeiyed before ihst tme what mean to say that it