The Indianapolis journal. [volume] (Indianapolis [Ind.]) 1867-1904, 1895-05-21
INCOME TAX INVALID
ENTIRE LAW KNOCKED OUT BY THE
UNITED STATES SUPREME COURT.
Declared Unconstitutional by Chief
Justice Fuller and Justices Field,
Gray, Brewer and Shires.
FOUR DISSENTING OPINIONS
RULING OF THE MAJORITY vIGOR-
OUsLY ATTACKED BY HARLAN.
Latter Supported i'm His Arraignment,
but i'm Mildcr Language, by jack
son, White and Brown.
BASIS OF THE DECISION
WHOLE ACT VOID BECAUSE OF TWO
INVALID PROVISIONS.
The Law Could Not BE Sustained
When the Rent and Bond Tax
Features Were Eliminated.
BASIS OF THE DECISION
WHOLE ACT VOID BECAUSE OF TWO
INVALID PROVISIONS.
The Law Could Not he Sustained
When the Rent and Bond Tax
Features Were Eliminated.

WASHINGTON, May 20.-The income tax
law, which has received so large
share of the public attention
since the beginning of the first
regular session of the Fifty-thrd Con-
Gress, is a thing of the past. After being
twice heard in the United States Supreme
Court, it was finally decided to-day, by that
court, TO be invalid and unconstitutional
Chief Justice Fuller and Associate Justices
Field. Gray. Brewer and Shiras supported
the majority opinion.
There were four dissenting opinions de-
lvered in these cases to-day. One each
by Justices Harlan. Brown, Jackson and
White, showing that the court had stood
five to four against the law. Inasmuch as
one of these dissenting opinions was handed
down by Justice Jackson, and as he was
absent at the first hearing when the court
divided evenly on the question of sustain
ing the law on all points except those as
TO the tax on incomes from rents and bonds,
ii follows that one of the members of the
court who at first pronounced for the law,
except those two points, changed his
attitude after the second argument. There
is very little question that Justice Shiras is
the member who revised his views of the
law. He, however, made no announcement,
either to-day or when the first opinion was
delivered, as TO his position.
While the opinion of the Chief Justice
was, at large, a review of the general as
poets of questions involved. he based the
action of the court to-day on the argu-
ment thai, the provisions of the law regarding
the tax rents and bonds were so es-
sential factor of it as TO render all other
parts of it dependent upon them. and that,
in accordance with the well-known rule
Of law bearing on this question the law
a whole. must be declared invalid
Tie opinions of Justices Harlan and White
were couched in language so vigorous and
were so emphatic in their arraignment of
the majority as to cause very general COM
ment. Both justices indicated their belief
that the ruling opinion was revolutionary.
and intimated that serious consequences
might ensue. Justice Harlan suggested the
necessity for amending the Constitution in
view of the opinion.
The court room was packed during the
entire three hours when the opinions were
being delivered The unexpected event of
the day was in the appearance of Justice
Jackson. He had announced, after casting
his vote last Saturday week. that he would
return on the following Monday to Ten
nessee. but it appears that. instead. he
went to Philadelphia to consult a specialist
on internal diseases. He left the bench i'm
mediately after delivering his opinion to-
day. and, it is understood, will now pro-
ceed South. He delivered his opinion from
notes
1t should prol ably be stated that while
the cases in which these opinions were de-
livered are uniformly characterized the
income tax cases, they are known on the
court dockets as the cases of Charles Poi
lock VS.. The Farmers Loan and Trust Com
pany, and Lewis II. Hyde VS.. the Contnen-
tai Trust Company of New York. both ap-
pealed from the Circuit Court of the United
States for the Southern district of New
York.