Omaha daily bee., 1894-03-25
CoNsTITuT1oNAL INTERPRETATION.

Not content with the many and valid
grounds for opposition to the income tax
that are offered by both theory and practice.
some of the more virulent democratic op-
ponents of the measure still insist that 1t
is beyond the constitutional power of con-
gress to impose a federal tax upon
individual incomes. So accustomed have they
become to the cry unconstitutional with
reference to the protective tariff that they
assume to raise it whenever any legislative
proposition is adyapced which does not meet
their approval. We're the income tax a new
question to be dealt with now for the first
time there might be room for a conscien-
tious difference of, opinion whether or not
1t violates the constitution. Yet here, where
not only has such a tax been previously in
operation in this country for a period of
nearly ten years, but has also been several
times upheld by the decisions of the supreme
court, the claim that it is unconstitutional
should give way to arguments upon another
basis. Those arguments are neither few nor
trivial and are ample to condemn the pending
income tax bill. ri
Rather than do; this, however, a persist
ent writer in the Philadelphia Record pres
fers to set up another tribunal for the in
depreciation of the constitution and to deny
to the decisions of the supreme court the
authoritative place that they have hitherto
occupied. Notwithstanding the opinion of
the supreme court that congress has the
power to impose a tax upon incomes" SAYS
he, plain people will continue to regard
such a measure as a very direct form of
the tayation ubich tho FadaroI oon,t;tut;a.
prohibits. unless the sum be apportioned
among the states according to population"
And he goes on to say that the supreme
court is not the keeper of the conscience of
the representative branch of the govern
ment on matters involving the constitution
of the United States. Whilst it is the func-
tion of the court to decide all suits that
may arise under the constitution and laws,
the congress has the larger scope of de-
termining the limitations of the constitution
upon it's own public measures. Should the
supreme court decide in a suit that a GER
tain measure was constitutional this would
not preclude congress from exercising its
own judgment of the constitutionaliy of
that measure.
What is this but denying to the supreme
court the ultimate power of constitutional
Interpretation? OF what use will be the de-
cisions of the supreme court if congress is to
be permitted to form independent judgments
upon every question of constitutional law
that may arise, regardless of whether 1t has
been adjudicated by the court or not?
Every one must concede that each branch of
the government Is entitled to its own judg-
ment upon the cOnstitutiOnality of any
matter for which no precedent can be found.
There being no authoritative decisions the
government must act, although it's action
will be subject to review should it's c~onstitu- |
tionality be questioned. But when we have |
decisions of our highest court directly in
point it becomes the duty of congress, equally |
with every citizen, to accept that interpreta-
tion as final. Where the court has decided
in favor of the constitutionallty of a doubtful |
power of congress there can of course be
nothing incumbent upon congress to exercise
the power. But where the court has decided
against the constitutionality of such power
it would besy folly for congress
to set up its contrary view as justification
for an attempt to exercise It,, There would
be no means of enforcing an act based upon
such a usurpationP of power, and If congress
and the court both persisted in their deter
limitations we would see congress repeatedly
%enacting laws upon the sam subject only
to have them declared null and void as soon
as they should ba questioned in the courts.
Once let this take place and our whole legis-
lation will be thrown into inextricable CON
fusion. The only guarantee of the
supremacy of the constitution of the United
States lies in the, prompt acceptance by all
branches of the government of the inter
put ? upon the constitution
by the supreme court. to which that
function is assigned. So long as the
latter ~refrains. as has been it's practice.
from intermeddling with questions Of a
purely political character, its interpretations
win stand above those of any individual or
Of individuals. call them the
house. the senate or the cabinet.