The Ohio Democrat. (Logan, O. [Ohio]) 1886-1906, 1894-05-25

by the people, the duty imposed
demands in its discharge TIE utmost de-
liberation and care and invokcs the deep
est sense of responsibility. And this is
so when the question involves
the exercise of great governmental
power, and brings into consideration as
vitally affected by the decision that com
plex system of government so sagaciously
framed to secure and perpetuate AN in
destructible union, composed of inde-
structible states
1--WE have, therefore, with an anxious
desire to omit nothing which might N
any degree tend to elucidate the ques-
tions submitted and aided by further
able arguments embodying the fruits of
ined these cases with the result that,
unchanged their scope must be enlarged
by the acceptance of their logical conse-
uueuces. The very nature of the con-
stitution, as observed by Chief Justice
Marshall in one of his greatest judg-
ments, requires that only its greatest
outlines should be marked, its impor-
tant objects designated and the minor
ingredients which compose those objects
be deduced from the nature of the OBJ
jects themselves
"In considering this question, then,
we must never forget that it 10 consti-
tuition that we are exposing.
"As heretofore stated, the constitution
divided federal taxation into two great
classes, the class of direct taxes and the
class of duties, imposts and excuses, and
prescribed two rules which qualified the
grant of power to each class. The
power to lay direct taxes apportioned
among the several states in proportion
to the representation into the popular
branch of congress, representation
based on population, as ascertained by
the census, was plenary and absolute;
but to lay direct taxes without appor-
tionmeut was forbidden. The power to
lay duties, imposts and excises was SUBJ
ject to the qualification that the ilnposi-
ton must be uniform throughout the
United States.
ssOur previous decision was confined
to the consideration of the validity of
the tax on the income from real estate
and on the income from municipal
bonds.
''The question thus limited was
whether such taxation was direct or not
in the meaning of the constitution; and
the court went no further as to the tax
on the income from real estate than to
hold that it fell within the same class as
the source whence the income was de-
rived, that T., that tax on the realty
aud tax upon receipts therefrom were
alike direct; while as to the income from
municipal bonds that could not be taxed
because of want of power to tax the
source, and no reference was made to
the nature of the tax as being direct OF
indirect.
1--WE are now permitted to broaden
the field Of inquiry and to determine
which of the two great classes a ta1
upon a persons entire income, whether
derived from rents or products or other
wise, of real estate, or from bonds
stocks or other forms of personal prop
erty belongs: and we are unable to con
clude that the enforced subtraction from
the yield of all tine owners of real or per
sonal property, in the manner pre-
scribed, is 60 different from tax upon
the property itself: that it is not a direct
but an indirect tax in the meaning oi
the constitution.
"We know of no reason for holding
otherwise then that the words direct
taxes on the one hand and duties, i'm
posts and excises' on the other, were
used in the constitution in their natura
and obvious sense; nor, in arriving a
| what those terms embrace do we per
ceive any ground for enlarglng them be
| youd or narrowing them within thei
natural and obvious import at the tim
the constitution was framed and ratified
"And passing from the text we regart
| the conclusion as inevitable when tn
climax which surrounded the convention
and controlled its action, and the view
/ of those who framed and those VIII,
adopted the constitution are considered
| We do not care to retravel ground al
ready traversed, but some observation
may be added"
Justice Brown, who also dissente,
from the judgement of the court, CAV
way to Justice jackson, who announce'
his views in opposition to the judgelnen
expressed by the chief justice.
Justice jackson Quite Weak.
Immediately upon the conclusion G
the reading of his opinion at $3.50 o'cloc
Justice Jackson retired from the cour
and was driven at once to his hotel. FL
was feeling quite weak from his lon
stay on the bench. Justice Jackson lef
Washington in the afternoon, it is pr
sumed for Philadelphia, for furthe
treatment by DIR. Pepper.
Taxes Paid to BE Refunded.
Internal Revenue Commissioner Mi
Ter says that under section 1920 of til
revised statutes all the money paid in o
account of the income tax will be re
funded to the payers by the treasury de
partment without delay. Acting unde
this section internal revenue take
wrongfnly collected are daily refunde
by his Office and the same action will b
taken as to repayipg the income tax Co
lected. 1t amounts to only $4,000.