The Wheeling daily intelligencer. [volume] (Wheeling, W. Va.) 1865-1903, 1895-04-09

tho ilylton ana Springer casc,, woro
quoted from Mt length mud commoutod
upon. lilo Gaid that under the cons,i,u-
tlon. federal ,axcs wcro divided into
o1fccs taxes and duties. impus,s aud
eXcIses, Rnl laid down tho rule that
direct taxes should under that instru.
ment DO governed by the rule OF appor.
tionment among tho several a,a,os nc.
cording to population.
Eeicrring to tho question OF direct
taxation. he said that II was not to DO
presumed that tho iramers OF tho con. /.
Btitut'on were no. mon capable OF ap.
nrcciattng what thoy wore doing when
they provided for tho differentiation OF
imports, cxCises and duties IRON other
iotms OF taxation. They were mon Of
affairs, many OF whom had wdo OK
perinncc in dealing with tho concerns OF
thoir own colonies, and some OF whom
had mado personal observations Of tho
conduct OF government in foreign coun.
tries. Adam Smiths wealth OF Ma.
lions" was tho property Of tho world at
the ,'mc the constitution was
framed, and there was evidence
that tho nombers OF the con-
stitutional convention were famil.
lar with the economic literature
Of tho time. Thcy knew perfectly well.
for instance, tha: II tax on land was
generally regarded asa direct tax, and
it was provided that direct taxes should
bo apportioncd among tho states DO.
cause direct taxation is found in opora.
,ion in all tho states. and Is therefore,
MS thus apportioned, practicable and
just. Tho trainers oil the Fundamental
law had before them moro prominently
than any other thought, tho idea that
taxation and representation should 20
hand in hand. In support Of that idea
the great revolutionary struggle had
been made, and 1t had surely not been
tho intention OF tho convention that q
state OF aaairs should arise which would
make it possible for any OF the states to
combine for tho purpose OF extorting
taxes from other states.
THE CONSTITUTION 4 COMPROMISE.
Furthermore, tho chief Justice con.
tinued, tho constitution was tho resul.
OF compromise between the states and
the Federal government, whereby the
states surrendered the right OF levving
impos.,. duties and excises. but it was
evident did no! mean to transfer to the
general government the right TO levy
direct taxes except in cales OF great
emergencies. This compact, the chief
justice said. had been observed up TO
the time OF the passage Of tho act Of
August. 1894. -a
The lac: that such tax as that under
consideration. had been provided by
| Congress at lime when tho country
was enjoying profound peace, was 70.
verted to, and 3this the justice said,
was circum,tance which should call
for the exercise OF especial circumspec.
tion in consideration OF the present law.
1t was an innovation OF most striking
| and significant character, and was clear
| lv ln contravention OF the wishes OF the
states when they, independent sover.
eigns up TO the time in themselves.
parted with portion OF their preroga'
tives in respect to the taxation.
Much OF this reasoning was meant to
apply to the question OF the taxation OF
incomes derived from rents, but the
chief justice devoted a acons!derable par.
OF the opinion to the especial considera.
ton OF this branch OF the inquiry, and
held that In taxing tho income derived
from land 1t virtually. and to all intents
and purposes, taxed the land itself. for,
he asked. what VISA the land to anyone
but for the profit derived from it? He
failed to see any distinction between 4
tax on the land itself aud the profit de.
rived from it. and no one had gone so
far as to contend that tax on land
would not be direct tax. As ilamil-
ton had put it, "what, in fact. is prop
erty but fiction wthou: the beneficial
use OF it?"