The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1894-02-08
DOESN'T HURT Them
Income Tax Can't Affect Presi-
dent and Justices.
Their Salaries May Not Be
Decreased.
OPINIO
The Chief Justices Letter Set
tied It in1863.

WAsHISGT0N, Feb. 8.-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 office.
The constitution also declares that the
presidents compensation shall not be in-
creased or diminished during his term
In view of these constitutional provis-
Ions and inquiry has arisen as TO the
power 0f congress to make an income
tax applicable to these high officers
of the government The inquiry
into this question has developed
some interesting information, the
tenor Of which is that the president and
judiciary would be exempt from paying
the tax February 20, 1868, Chief j us
tIce fancy Of the supreme court, wrote
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. ~Ihe act in ques-
ton, as you interpret It, diminishes the
compensation of every judge per cent
by the name Of a tax it may 10 the same
way be reduced from time TO time 1T the
the pleasure of the legislature.
The judiciary is one OF the three great
departments Of the government created
and established by the constitution. Its
duties and powers are specifically set
forth, and are of a character that requires
1T TO be perfectly independent of the
other departments. In order to place it
beyond the reach and even above sus-
plci0n of any such influence, the power
TO reduce their compensation is express
y withheld from congress and excepted
from their powers of legislation.
81 pom those grounds i regard an act
of congress, retaining in the treasury a
portion of the comp ensatIon Of the judges
as unconstitutional and void, and / should
not have troubled you with this letter If
there were amy way by which the ques-
ton could be decided in a judicial pro-
ceeding.
"Bnt all the judges of the courts of
the United States have an interest In the
question, and could not therefore under
take to decide it, am not. however.
willing to leave it to be inferred from my
silence that / admit the right Of the legis-
lature 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 neces-
sarily be looked upon as acqules-
ence on my part ia the power
claimed and exercised under this act
of congress; and would be regarded as
q precedent, 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 Whenever con- /
gress may think proper"
Chief Justice Taney's letter seems to
have had its effect for after the war;
when Hon. VIM. IA. Richardson, now
chief Justice Of the court OF claims, was
the secretary Of the treasury there was
refunded the money which had been
withheld from the salaries of the judic-
larry under the income tax.