Worcester daily spy. [volume] (Worcester [Mass.]) 1850-1888, 1871-04-04
The Income Tax.

An association is formed in New York to con-
test the eonsttutionality of the income tax.
They claim, and are fortified in their position
by the opinions of Mr.. William NJ. Eyarts and
Judge Miller, that the income tax is direct tax,
and therefore, by the constitution, can only be
laidI"in proportion to the census" The income
tax is confessedy not based upon the census,
and, therefore, if direct tax, is plainly uncon-
sttutional. 1t has been held, as the result of
process of reasoning, Of which we never could
see the force, that "direct tax" can be only
poll tax, or tax on land. II this opinion is
maintained, and we believe it has been declared
by the supreme court of the United States,
though not with unanimity, then the income
tax must find place among those "duties, i'm
ports and excuses" which the constitution pre-
scribes "sball be uniform throughout the United
States" The income tax for the past year, as the
law has been construed by the officials who con-
troll its collection, is not uniform throughout
the United States, because those persons owning
stock or bonds Of corporations which paid their
dividends or interest in January and July were
compelled to pay five per cent on that part OF
their incomes for the year, while those who re-
ceive dividends or interest from corporations
which make their semi-annual payments in
April and October paid only five per cent for
the half year, or two and half per cent for the
whole year. 1t is not uniform also, because the
income derived from dividends, interest and SAL
anes due from the United States pays its per
eentage without regard to the exemption of
which those whose income is derived from other
sources have the benefit.
The New York association for protection
against the income tax advises all its members
TO pay their tax under protest, if at all, and
will bring suits to recover the amounts. 1t will
also endeavor to obtain from the United Safes
court an injunction to restrain the collection of
inc tax. The tendency of the internal revenue
once, while Mr.. Delano was its chief, was to ex-
act from taxpayers all that the most narrow
and rigid construction Of the law, although
plainly in conflict with its general scope and
purpose, would permit. General Pleasanton
DoweVer' seems disposed to relieve the collection
oi tne TAX as Tar as possible, from its most oh.
noxious and onerous incidents, and to rive Tho
law a liberal and reasonable Intermediates,
He has instructed his subordinates, as M
Delano certainly never would have done thu
the amounts received from salaries from IN
United States and from dividends and iutere.
from corporations should not be included i
the returns made this year, although no ia
was paid on them for the last five months
1870; that the sources of income need not
stated in detail in the returns, nor the list
questions appended to the blanks be answers
aud that those persons who, after making IL
lawful deductions, have no taxable income, net
make no further return than an affidavit, sir
ply stating the fact that they had no taxable i
come for the year.
Inc ofncers here, we understand, still insi
tnat the returns must be made as in form,
years. There is no doubt, however, that Gel
eral Pleasanton has given the instructions v
have mentioned, as letters to that effect fro,
nun 2 revenue Officers in New York have be-,
published In the New York papers, without co,
tradiction, and the same instructions have a,
peAred In the Internal Revenue Record, whic