The sun. [volume] (New York [N.Y.]) 1833-1916, 1893-12-28
Tho Constitution No barrier to Them


It Is interesting to turn back TO Mr.
CLEvELAND's regular message at the be.
ginning OF the session OF Congress-. and to
inspect again his proposition concerning an
income tax. This Is exactly what Mr.
CLEVELAND said:
"Ths committee ion ways and Mesnsl after full con
sheraton and to provide against temper AIRY dsn-
cheney which may exist before the business Of the
country adjusts itself to the tariff schedules have
wisely embraced In their plan few additional
revenue taxes. including mau tax upon incomes de-
rived from certain corporate investments-
That was on Dec. 4. At the present time
considerable uncertainty exists as to
whether the Committee on Ways and
Means. OF whose intentions Mr.. CLEVELAND
spoke 80 confidently and positively. will re-
port for "a small tax upon incomes derived
from certain corporate investments" or for
tax upon individual incomes. that is to
say upon all incomes from all sources which
the assessors eyes can discover.
For a hundred years the taxation Of In
comes has been regarded by nearly every
respectable authority on the subject as
direct taxation. That is likewise the weight
OF opinion to-day. any recorded decision Of
any United States court to the contrary
Notwithstanding. II the income tax is not
a direct tax. 1t would be difficult to say
what sort of tax is n direct tax, or where the
line Is between direct and indirect taxa
ton. And II the income tax is direct tax,
then 1t can be imposed constitutionallyo only
by apportionment among the States ac-
cording to their population. Neither from
Mr.. CLEVELAND nor from the Committee on
Ways and Means has there come any sug-
gestion that the income tax. wisely en-
braced In their plan." shall be apportioned
among the several States in any such man
ner as the Constitution requires.
The serious question OF the constitution
atty OF an income tax. unless apportioned
among the States according to population.
applies equally to the tax on incomes from
corporate investments. which Mr.. CLEyE-
LAND has announced as the party
programme. and which he so heartily
approves; to the level tax on all In
dividual incomes which several men,
bers OF Professor WILSON'S committee
are understood to favor; and to the
graduated income tax with all the socialistic
attachments. as demanded by not few ex-
tremists and cranks. They are all direct
taxes. II the distinction between direct tax
alton and indirect taxation Is not mere nom
sense: and as direct taxes they cannot be
imposed or collected constitutionally ex-
cept by the process of apportionment among
the States. not according to the productive
wealth OF the respective States. but solely
according to their population.
This serious question OF constitutional
power does not seem to have occurred
either to Mr.. CLEVELAND or to Professor
WILSON'S committee. II it has occurred. 1t
has counted for nothing with minds which
look upon the Constitution as a document
as dead as THOMAS JEFFERSON himself is.
What does constitutional objection TO
their proposed income tax signify to states
men who. after having declared that any
protective tariff is unconstitutional. pro-
ceed to formulate a protective tariff. aud to
offer 1t unblushingly to Congress and to the
as protective tariff
No barriers in the fundamental law ter
rify Professor WILSON. What Is the Con-
to GROVER CLEvELAND2 He did
not write It,; he never sig ned it.