The Wheeling daily intelligencer. [volume] (Wheeling, W. Va.) 1865-1903, 1871-01-24
The Income Tax.

II Is now stated that General PLEAsAN-
TON, the new Commissioner Of Internal
Revenue, did not say that the expenses of
collecting the Income Tax were greater
than tleAmount collected. What he said
was, that these expenses bear q very large
ratio To the amount collected, and that,
were tho Income Tax altogether abolish
ed, the greatest hindrance would be re-
moved TO the simplihcation Of tho whole
system Of collecting the internal revenue.
His views, however, arc wholly in favor
of It's entire abolition. Hc docs not think
itworth while to continue it, taking into
consideration its general and unavoida-
bic unpopularity, the pcrvadlng feeling
that is no longer necessary, and also the
fact that 1t now really yields very little
additional revenue.
This tax is justitiable only in times of
great national emergency, such us that at
which e was originally imposed. 1t was
II war measure, and was so regarded at its
origin, and 1t was cheerlully submitted to
by the people as one Of the great neces-
sites created by the calamitics of the
country. In itself it was never other than
disagreeable, and now that 1t ca mo lon.
ger be said to be necessary, there is q uni
versal demand for It's repeal. In the pres
ent condition ofpublic opinion throughout
the country, 1t Is scarcely probable that
the Income Tax will o6tlast the present
Congress
In this connection it may be interesting
to note the following opinion of two emil
nCnt legal gentlemen on the constitutions
ality Of the Income Tax, which has been
presented to the Finance Committee Of
the Senate: W
GENTLEMEN: We have considered with
great care tho questions which you have
submitted to US, and give you the results
we have reached. We arc Of opinion that
u tax on the gross income Ofan individual
Is embraced by words "Capitation or
other direct tax" In the Constitution, and
should DO assessed and collected on the
principle Of superintendent and not Of uni
iormity, and that the several sections Of
the Internal Revenue act, imposing such
tax, are, therefore Unconstitutional. We
are further OF opinion that no decision Of
the Supreme Court Of the United States
preCludes. this view or discourages the OK
pectatlon that II will receive tho sanction
0f the Court; on tho contrary, there are
diCtatlons and suggestions In the only dc.
decisions bearing on the subject which
tend to confirm the opinion wo have ex-
pressed.
But we are further Of opinion that even
IL the tax on gross income, as such, Is
constitutiOnally laid by the act in qties.
ton, itlncludes rs portions Of such income
sums which cannot DO taxed rs all inter.
est on State bonds, or cannot 10 taxed
under such an net, as rents and annual
profits Of real estate, wages Of labor,
and perhaps other special items Of taxa
ton, .ts
whether, II these and other portions Of
tho income Of individuals arc improperly
included In the Income Tax and must be
excepted, tho whole Income Tax fails, Is
u question that has been raised, but Is not
30 clear under the decisionsas 10 make Us
speak with that confidence with which
we do on the other points
Yours respectfully,
(Slgnedl y. SPENoER MILLER,
WAN. NJ. EyARTs
January14, 1871, ...