New-York tribune., 1871-03-30
THE AYTLINCoME TAX Association
ORGANIZATION AND ADDRESS.

ORGANIZATION AND ADDRESS.
At meeting Of this Association, held in
pursuance OF call extensively circulated the following
permanent officers we're chosen and address ordered TO
be published:
President-Henry T.. Davies.
Vice fcePresdents-Jonathan Sturges John Jacob Ast0r.
Peter Cooper, Edward Matthews. Isaac Sherman, Will
liam A. Booth, August Belmont William Astor, James
Courtlandt Palmer, VIM. Alex. Smith, Seth b. Hunt,
Henry g. stebbins, VIM E. Dodge, JH James stokes,
Ereeutire Oommitee--Nathanel Sands Benz b. sher-
man, Paul n. sponord Wm II. Guion, Anson Phelps
Stokes.
fredsurer-Paul ~ spofford.
Secretary-MiroD Winslow.
socaton NewYork desires to call the attention Of the
citizens OF NowYork to the object for which the Asso
citation organized the results which hopes TO accom-
plsh and the TO be employed to accomplish those
results.
levied and imposed produced great discomfort. IL IL
burden felt be oppressive and unjust, and which all
rod as possible The period for which this tax was TO
be levied and imposed was owing TO the prevalence D,
upon the people for any longer time limited by the Act
TO expire In 1S70the terms of the Act being tna
and collected until and including the year 1879 and no
longer" The tax found to he not only odlo 10 the
petitions were addressed to Congress advocating its
peal and when the period during which it was TO he
against its renewal The words OF the eonsid
cred tantamoun TO promise that the tax woua not
new Act which, while ii modified she provisions % the
former law still left the burden OF this un ust ana OPP
pressive taxation to weigh heavily upon large ''''0i
citizens. -.
It is well known that the expense Of collecting this tax
that the profit derived from II Ia the GoNerh
ment is very small This the when the tax was
five per cent, and with the tax reduced to haf thas
amount as IL IL by the Act Of 1870 and the nuer or per
sons paving tax being reduced more than onehaf Dy ne
Increased amount allowed for deductions the pront 70
the Government prOpOrti0natey reduced the expense
OF assessing and collecting the tax remaining the same
under the former Act The Commissioner OF Internal
Revenue has himself stated that the expense OF asses
ing and collecting the throughout the country
nearly equal to the amount collected ana IN some 1
tricts It, Yet the tax is continued under these
disadvantages only that multitude OF Go'e'ahehV CHI
But the most important obecton to the Act imposing
this tax Ia that it is unconstitutional As iree eiLns
tbe Constituton does not authorize The Constitution Ia
the buwark liberties, the strong FOUNDATION Oi our
free Government and by It's provisions alone we should
consent 10 be ruled The Constitution prescribes
governing the power Of Congress 10 leVy anu ooiec'
taxeshe rule uniformity and the rule of apportlon
ment Inposs duties and excses alone were to DC ad
by the rule Article isect"h D. farasiap' vi
impos aud excise hau be Uniform throughout the ~
Capation and other direct taxes, according to Atce
H. section Paragraph of the Constitution were 70 ~
i'm nroporau to the census In enumeration OF lnnaDl-
tants In the several states. The Hon. T. spencer %
and the Hon W. NJ. Evarts in the opinion Whcn they
seudered at the request gentlemen interested in TINS
matter, and which was published some time since III our
Wit" s. care s, aS,,oPP, P,,. .h ,s,cyS EsG As ".
opinion that on the os, income Of an e'noa %
The S and eP on S tn. principle Of
uniformity aud that the several sections Of The Internal Revenue act I'M
In the ease OF Hylton agt. The United states, reported
sd OF Daass Reports, III, cited by Chancellor
Kent in the 2d vol OF his Commentaries, page 255, the
Court held that the Constitution contemplated no taxes
direct taxes hut such Congress could lay IN pro-
poron TO the census and that the direct taxes contem-
plated by the Constitution were only t"O-FZ, capita
iion or Ioll-tax aud a land AS the Income Tax
is embraced by the words "capitation other direct
tax ought TO have been levied, II al az according 20
the rule of apportionment as prescrDca ny tine 'os
tuition, which : a follows:
AIT L. Sec D. Representative ard direct ,lses ,hsn be
arpoon among which be nJei within this
UpSs ae'osrg E to p ,l pys a Or other d tax @ be
laid unless proportion to the census or eHnmeon e'a oeOs u
But il is plain TO every mind that the Income Tax could
not, without working great injustice be laid according
gt s9 yet liner vastly H. The proportion ot the respective
income of those inhabitants and thus the tax peng aid
bearnga much heavier burden Of taxation in proper
on TO the amount OF their income than the ctzens oil
The Income Tax Therefore could not with justice be
laid according TO the rule OF apportionment aud TO lay
according TO tho rule Of uniformity as IL s now lad J.;
UNCONSTITUTIONAL, because only duties, imposts ana
ereises can he laid according to that RUE - a.,
Congress has no power To depart from the rule ald
down the Constitution. All its powers are derived
IT, Every act which passes repugnan the Constit
ton is null aud Void where the power not given
IA wing such tax is unconstitutional aud void ~
It s support the principles here expressed that TINS
il TO bring the question before the Courts to test
the cOnstuonaiy OF the act imposing this tax, the
the Assessors and Collectors to levy and collect H.
The members of the Association purpose TO make their
returns of income the law requires but to DO so
under protest that they do not by making such return,
waive any right to take any proceedings which they
shall deem eXpedient 10 try the authority OF the AS
demand the RETURN or OF the Collectors 10 col
lect the Forms of this prOsest have been printed,
and may be obtained by applying to the Secretary OF the
Association Proceedings to enjoin the Assessors and
Collectors will be taken in the proper Courts, ana
eminent counsel will be retained to conduct these pro
ceedngs. The result which the Association confidently
hope to attain will be to prove The act imposing he tax
unconstitutional and to prevent the tax from beng col
lected All who Interested TO have This result ac-
compshed are invited to Join the Association ana CO.
operate carrying its objects They can DO SO Dy
calling the Office OF the secretary OF the Association,
No. "a Chambers-st.. and signing the rolls.
Some may urge reason for not taxing any steps III
this that the tax Is to he imposed only fOr
short period but have no guaranty that the act VIII
not renewed after the period fixed TOR Its Limitation
eXures IL was Just clearly provided in tile previous
Act that the should be levied and imposed until 1870
aud no longer; yet ia renewed IL the Act II
proved TO be escape the payment 0f
the period that has now to last and prevent
its renewal All who desirous therefore, TO see the
tax removed should join the Association. The large
numbers uniting in this movement WI make the expense
to each merely nominal. MlhoN WlNsLOW, Secy
Neu- York March 20, 1871. NO. "a ChamOeIs-sl.