The Ohio Democrat. (Logan, O. [Ohio]) 1886-1906, 1894-02-17
INCOME ! TAX.
The President and the Judges Of
the Supreme Court.
Clause OF the Federal Constitution Fro.
vidcs That Their Compensation Shall
Not lie Dlminished-An Argument
by Chief Justice Taney.

WASHINGTON, Feb 9.--One clause OF
the federal constitution provides that
the compensation of the Justices OF the
United States supreme court shall not
be diminished during their terms of of
dee. The constitution also declares
that the presidents compensation shall
not be increased or diminished during
his term. In view Of these constitu-
tionnl provisions an inquiry has arisen
as to the power of congress to make an
income tax applicable to these high
officers of the government. The in.
quiry into this question has developed
some interesting information, the tenor
of which is that the president and judi
ciary would be exempt from paying the
tax. February 1e, 1868, Chief Justice
Taney of the supreme court wrote q
carefully prepared letter to Secretary
Chase relative to the income war tax.
This letter is on file among the records
of the clerks office of the supreme
court
The chief justice called attention to
the clause of the constitution referred
to, and said of the income tax: "The
act in question as you interpret it di-
minishes the compensation of every
judge 3 per cent. and If it can be de
ninished to that extent by the name of q
tax, it may in the same way be reduced
from time to time ut the pleasure of the
legislature. The judiciary is one Of
the three great departments Of the gov
ernment, created and established
by the constitution. Its duties
and powers are especially set forth,
and are of character that requires it
to be perfectly independent of the two
other departments In order to place
it beyond the reach and above even the
suspicion of any such influence the
power to reduce their compensation is
expressly withheld from congress and
excepted from their powers of legisla-
tion. Upon those grounds regard an
act of congress retaining in the treas
ury portion of the compensation of
the judges as unconstitutional and void;
and I should not have troubled you
with this letter if there was any mode
by which the question could be decid-
ed in a judicial proceeding. But all of
the judges of the courts of the United
States have an interest in the ques-
ton, and could not, therefore, under
take to decide it / am, however, not
willing to leave it to be inferred from my
silence that admit the right of the
legislature to diminish in this or any
other mode the compensation of the
judges when once fixed by the law; and
my silence would, naturally, perhaps
necessarily, be looked upon as acquies-
cence on my part in the power claimed
and exercised under this act of con.
gress; and would be regarded as pre-.
cedent, establishing the principles that
the legislature may, at its pleasure,
regulate the salaries of the judges OF
the courts of the United States, and
may reduce their compensation when
ever congress may think proper"
Chief Justice Taney's letter seems to
have had its effects, for, after the war,
when Hon. VIM. A. Richardson, now
chief justice of the court of claims
was secretary of the treasury, there
was refunded the money which had
been withheld from the salaries of the
Judiciary under the income tax.