The Jersey City news. (Jersey City [N.J.]) 1889-1906, 1895-05-20
AGAINST The TAX,
United States Supreme
Court Completely De-
mOlishes the Levy
on Incomes.
fULLER'S OPINION LEADS.
The Impost Violates the Con-
I stitution as 1t Is Not
Proportioned to Rep
resentation.
FULLER'S OPINION LEADS.
Repayment of the Amounts Already
Handed Over to the Govern
ment Will Begin at Once.

WASHINGTON, May 20, 1Ss5.-The in
forest attaching to all proceedings in
connection with the income tax was
again manifested this morning, when the
Supreme Court room was crowded under
the belief that the final judgment of the
court in the income tax cases would be
announced This interest was heightened
by a knowledge of the fact circulated
Just a few moments before the court
convened that Associate Justice jack
would sit on the bench while the
opinion was being delivered. This was
altogether a, surprise, and his coming had
been so sk:lllfully concealed that his ap-
pearance was necessary to convince some
people of It's truth.
He did not go home as stated but spent
the week in Philadelphia in consultation
with a physician. When the Justice came
in, and were formally announced by the
crier. they were greeted by a distin-
euished array of council within the bar,
and a throng of spectators in the por-
tion of the chamber set aside for the
public. AS on previous similar. occa-
sions. a large proportion of the visitors
were ladies' The Attorney-General and
his full staff of assistants, including
Solicitor General Holmes Conrad occu-
pied their reserved seats, and at their
right was Hon. James C. Carter, the
eminent New York counsel, who argued
the cases originally with the Attorney
General in behalf of the law, near by
was the Comptroller of the Treasury,
Internal Revenue Commissioner Miller
and other officials.
There We're also present number OF,
Senators and Representatives in the city
who were interested in the outcome OF
the case.
When the Justices took their seats
it was observed that the Chief had an
unusually large bundle of manuscript in
his hands, but nothing was thought of
this, as a score or more of opinions were
expected But Immediately there was a
sensation, LOT dill diliOol WiiOiiS
unbroken rule. which reserves the an
nouncement of opinions by the Chief
Justice to the last, Justice Fuller plung-
ed at once into the income tax cases.
He read his opinion in full, occupying
about an hours time, and spoke with
an earnestness that manifested the depth
of the feeling expressed in the opening
sentences of the opinion.
The Chief Justice announced the fol
lowing conclusions
First we adhere to the opinion already
announced that taxes on real estate
being indisputab1y direct taxes, on the
rents or incomes of real estate are direct
taxes.
Second, We are Of opinion that taxes
on personal property or on the income
of personal property are likewise direct
taxes.
Third, The tax imposed by sections 27
to 81 inclusive, of the act of 1894, so far
as it falls on the income of real estate
and of personal property, being direct
tax within the meaning of the consti-
tuition, and therefore unconstitutional
and void because not apportoned accord
constituting one entire scheme of tax
alton, are necessarily invalid.
The DEGREES hereinbefore entered in
this court will be vacated; the DEGREES
below will be reversed, and the cases re-
manded with instructions to grant the
relief prayed.
Shortly before one o'clock Chief JUS
tice Fuller concluded and was followed
by Justice Harlan, who, read vigorous
dissent
Upon the question of the general uncon-
stitutionality of the law the Court is
understood to be divided as follows:-
Against the law. Chief Justice Fuller,
Justices Field. Gray, Brewer and shi-
ras. For the law. Justices Harlan,
Brown, Jackson and White.
Judges White. Harlan and Brown will
also read opinions.
Internal Revenue Commissioner Miller
says that under section 1920 of the Revis-
ed Statutes. all the money paid in on
account of the income tax will be refund
ed to the payees by the Treasury De-
partment without delay. Acting under
this section Internal Revenue taxes
wrongfully collected are daily refunded
by his office, and the same acton will be
taken as to repaying the income tax col
lected It amounts to only $4,000.
FRANZ FREITAG'S FUNERAL.
The funeral of Franz Freitag. a proni-
rent citizen of the Heights, who died at