The Democratic advocate. [volume] (Westminster, Md.) 1865-1972, 1895-04-13
The Democratic Advocate.
WESTMINSTER, MD.
SATURDAY. APRIL 10. 1895.
Income Tax Decision.

The long expected decision on the consti-
nationality of the federal income tax by the
United States Supreme Court was delivered
on Monday, and was very unsatisfactory,
opening the door to other attacks upon itand
delaying and hindering its operation.
As to the law as ii whole. the Court was
evenly divided. The court below sustained
the eonstitutionality of the law, and the
Supreme Court being evenly divided no de-
cision was given, therefore the opinion Of the
lower court stands.
BY a majority opinion incomes from rents
and from state, county and municipal bonds
are not taxable. and these are the only two
points decided And the Justices seem 10
have been as divided upon the law as the peo-
pie generally. Judge Field filed an opinion
against the coustitutionality of the whole law;
Justice White favored sustaining the whole
law, except as to incomes from state, county
and municipal bonds, and Justice Harlan
conceded in this opinion.
All tax laws, federal and state, bear IN
Justly ON the great mass of the people. Under
federal laws for the past thirty years the
necessities Of the masses have borne a higher
percentage Of tax than the articles used BY the
wealthy and under all state laws capital is
untaxed and the burdens of government are
sustained by the middle classes-that is, by
the people who own their farms and homes
and whose possessions do not exceed $4,000
in value This has been CALLING to the peo-
pie. and with tramps and milliouaires increas-
inc, public debts and public expenses growing
annually. aud mortgages multiplying. they
have become restless This inequality Of
taxation gave birth to populiStic ideas. which
have become so widespread, and the imposition
al the income tax was intended not only To
stay lis growth, but 10 compel the wealth Of
the country 10 pay more equitable proper
ton Of the public burden. II there ever was
q time when relief of the masses from taxation
is necessary, II Is now. Aud it Is a little late
TO stop to consider the eoHstitutonality OF
revenue laws when the people have been
plundered for thirty years by unconstitutional
tariff laws, and when 40 state tax law Is adj
minjslered IN accordance with the state consti-
tuition Further, the income tax law IS Just
as constitutional a. that of 1870. u seems
that tax laws are only unconstitutional when
they seek to make capital bear is just pro
portion Of governmental expenses; those that
exempt wealth and place the burdens Of gov
eminent on the poor and those II moderate
means always stand
Two wrongs do not make right Because
laws thar operate uuiusily upon the masses
have been sustained aud enforced would not
justify the uphoIdiug Of law that would bear
unjustly upon the wealthy. Bui IN view Of
the variety Of opinions Of the Supreme Court
Justices GA the law; in view of the fact that
unjust laws have created tramps and mil
lionaires. and IN view Of the fact that the opcr
alton of these laws have produced dangerous
and desperate public sentiment. populistic,
that if not checked BY more equitable law,
may resnlt in serioas consequences, It seems
that the financial necessities Of government
and public policy would have moved the
cont 10 have sustained the Law. Coarts should I
always hesitate 10 overthrow laws thar have
for their purpose the raising It revenue to
sustain government II they are unjust the
people will discover it and in their own time
apply the remedy. They may be depended
upon 10 right wrongs. And courts. too. should
not arroeate 10 themselves all knowledge Of
the constitution, hut recognize the tacr that
the law making bodies swear % support aud
uphold the constitution, aud IN them are men
as able as themselves. When doubts arise,
as is very evident was the case in the reeen,
decision. these doubts should be dissolved IN
faynr Of the legislative exactmeni.