The New York herald., 1871-04-08
THE INCOME TAX QUESTION.
To THE EDITOR OF THE HERALD

To THE EDITOR OF THE HERALD
An objection mas been made by some that the
efforts or the AntLlncomc Tax Association arc use-
less, and that the objects for which 1t Is organized
cannot be accomplished because section ten OF the
act OF March 9 1867 forbds the enioining or Collec
tors. The words CT tho section are:-"S0 suit for
the purpose OF restraining the assessment or col
lection Of tax shall be maintained In any court"
AS the Executive Committee OF this association have
announced In their printed circular that one OF the
objects OF the association Is take proceedings to
enjoln the Collectors from collecting the tax. they
have thought it advisable to make reply TO the OBJ
lection referred TO-, lest 1t should deter some from
joining the movement. The object OF the assocla-
ton as announced IN their address, published when
this movement commenced is 10 bring
the question OF lhe constitutonality OF the
lore the courts, so as to test tue power
OF Congress to pass such an act. The address con-
tains an argument against The constitutcLaltiy OF
declares IN what way direct taxes shall be Imposed;
mat this tax - embraced by the words captatol or
other direct tax Ia the constitution and that Con-
gres5 did not possess the power 10 impose this tax
IN The manner which tney did. and that the act
mp posing the tax violation Ol the express pro-
VISIONS vi the constitution. The opinion OF .ar.
william N. Evarts and Mr.. Spencer h. Miner, ex-
pressing tnls as the result or careful cousltera-
lion OF The Dcct, n cited the address. N this
act is unconstitutional IL VIII not OF course, DC SUD-
ported by The judiciary. Cncf Justice story says
In his commentaries on the constituuon:--.
the constitution Is thc supreme law of the land,
In conflict between that and the laws
either OF Congress OF the states, 1t becomes
the duty OF the judiciary TO follow that only which
~ paramount opli tation.n .'For Otherwise he
continues, tne acts or the legislative ana executive
departments would IN eject become supreme and
uncontrOaDle, Notwithstanding any pr0nioitIons or
limitations contained In the constitution, and
usurpatons Of the most uuequlvocsl and Dangerous
Character gnt he assumed without any remedy
within tue reach oil the cttzcns.'
One Of the express objects for which he Judiciary
department OF the United states government is es-
taDsied under our constitution Is 70 ucciie contro.
yetsles which arise by reason or Congress passing
acts which are unconstitutional. without such a
department as a check upon the executive and le-
glslatiye departments the liberties OF the people
would be az the mercy ol nclr rulers. section Of
an act cannot bar us from maintaining suits in the
the protection OF rights when the act
Itself Is IN violation ot che constitution.
"fhe power OF the Judiciary OF interpreting the
laws, says the eminent author whom we have
quoted above, .invOves necessarily the function to
ascertain whether they are conformaole TO the
srtdton, and II no; 50 conorInaDle 10 declare them
Imperative and V0iJ.r Tni- - the very result
winch the association hopes 70 accomplish. WIZ
That TINS act may he found unconstitutional and de.
clarcd 10 be imperative and void. An unconstitr-
tioual act cannot be passed by Congress and then
the people be prevented from ootainfcg relief
against IL oy section iorbldding them 10 resort to
the courts. n Congress had tnis power 4. might
citizen. and by section Of the act mako
1t high treason and the penalty deash
for any person 10 take any legal measures
to prevent the robbery II TIE act I'm nv the "a <
Is unconstitutional the sections OF the act wn.tn
provide for Its enforcement are invalid. rhe assc-
ciation will not be deferred, therefore, from com.
mencing proceedings when they have the opinion OF
the most learned counsel that the law viii not b0
sustained OH trial before the judges or the supreme
be obtained IN lower tribunal the case Will be car
ried 10 the supreme Court on the question of tho
constltutionall, % "a e validity q the sct
Assm l. 1ua "' "A'sAVH' sss