The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1878-04-23
The Unc0n stttutional and lnqufsi-
torinl Income Tax.


toriai Income Tax.
The fact that the Committee on Ways and
Means has reported bill for rcviving the
odious income tax is no proof that it will
pass the House, much less that it will
become law. 1t is merely dodge OF
Western and Southern members for cleo
pioneering effect new House of Repre-
sentatives is to be chosen this year, and the
present members ore tempted TO do great
deal for buncombe. The bill for reviving
the income tax will therefore receive.
stronger support in the House than 1t
will in the Senate, if it should reach
tho latter body. Two-thirds of the
Senators are secure for several
years, and the other third are not so di-
rectly affected by the elections of the pres
ent year as are oil the members OF the
House. Even if the bill should pass the
House, which is improbable, it is next to
certain that it cannot command majority
of tho Senate.
The grounds of this opinion are too OBJ
vious to be set forth at much length. The
income tax, while we had experience OF it,
was the most unpopular and odious rove
nue. measure ever adopted by the govern
ment Nothing but the strain on the
national resources caused by tremendous
civil war could ever have led even to it's
. temporary adoption as financial make
shift, and only a deep sense OF 10y
atty could have induced the people to
submit to it. 1t was SO. odious and was felt
to be so unjust that Congress abolished it
soon after the war, and we are confident
that it will never be reimposed unless in
some equally overpowering cxigency. fit
should be revived in time Of peace, when
there is no real necessity for straining the
public resources, its collection will be re-
sisted and a decision by the Supreme Court
that it is repugnant to the constitution will
deprive the government of that resource in
future wars. An income tax is clearly IN
constitutional, and the Supreme Court will
so decide if the question ever comes be-
fore it for adjudication. During the
war most citizens who paid an in
como tax were impelled by patriotism
to contribute their share without grum-
bling, and even those who were disposed to
resist deemed it inexpedient to expose their
loyalty to injurious imputations by carrying
tho question up to the Supreme Court. But
these reasons for hesitation will not exist if
this odious tax is reimposed in time OF
peace. The income tax is q direct tax, and
the constitution is perfectly explicit in re-
quiring that every direct tax shall be appor-
toned among the States in the ratio of
their population. This particular form of
direct tax is not capable Of being SO appor-
toned and is therefore plain violation Of
the constitution.
But even if an income tax were rs consti-
tutional as duties on imports or as an ex-
else on whiskey and tobacco, it would still
be Objectionable and intolerable except in
great exigencics which strain national re-
sources to the utmost and silence complaints
by an urgent appeal to patriotism. The
odious and intolerable feature Of an income
tax is tho exercise of inquisitorial powers
1t is repugnant to the whole spirit of our
free institutions for the government to be
making inquisition into the private affairs
of citizens. Anything resembling domi-
ciliary visits is hateful to freemen. Our
citizens do not choose to have small gov
eminent officials peering into their private
affairs. acting ns spies upon their TRANSACT
tions, examining their account bo0ks and
divulging their secrets to business rivals.
The pride of free born American citizens
will be beaten down into the dust before
they submit with patience to inquisitorial
meddling with their private affairs by off,
GERS who, on the republican theory, are
merely their servants. We incline to think
that the income tax will not be reimposed !;
but if it should be nothing is more certain
than that it will be resisted in the courts
with excellent chances of success.