Cottonwood report. [volume] (Cottonwood, Idaho) 1893-1901, 1895-05-31
II Nd IA Nv \
I&stftS shiras Changed His

Washington, May 22.--The income
tax law, which has received SO large a
share of public attention since the be-
ginning of the first regular session OF
the Fifty-third congress, is thing OF
the past. After being twice heard in
the United States supreme court, it
was finally decided today to be invalid
and unconstitutional.
There were four dissenting opinions
delivered in these cases today--one
each by Justices Harlan, Brown, jack
son and White-showing that the court
has 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 was di-
vided evenly on the question of sustain
ing the law on all points, except those
as to the tax on incomes from rents
and bonds, it follows that one of the
members of the court who at first pro-
nounced for the law, except on those
points, changed his attitude after the
second argument. There is very little
question that Justice Shira is the JUS
tice who changed his views on these
points. He made no announcement,
either today or when the first opinion
was delivered, as to his opinion.
While the opinion of the chief JUS
tice was largely review OF the gen
eral aspects of the questions involved,
he delivered the opinion of the court
today upon the argument that the pro-
visions of the law regarding the tax on
rents and bonds were so essentially a
factor of it as to render all other parts
of it dependent upon them, and in &C.
cordance with the well-known rule
bearing on this question, the law as a
whole must be declared invalid.
The opinions of Justices Harlan and
White were couched in language SC
vigorous, and were so emphatic in their
arraignment of the majority as to cause
very general comment. Both justices
=, indicated their belief that the ruling
opinion was revolutionary, and init
mated that serious consequences might
ensue. Justice Harlan suggested the
necessity for mending the constitution
, in view of the opinion.
The courtroom was packed during
the entire three hours, when the opin
9 ions were being delivered.
The justices were at the capito
early, and the consultation began
promptly at 10 o'clock, continuing
, until a few minutes before 10. Al
members of the court were present, in
= Guiding Justice jackson, whose pres
: ence caused great deal of speculation
a and was the basis for considerable gos
sip as to the possibility of some sort O
q surprise for the public. The cour
| was divided:
= Against the law-Chief Justice Full
: Ter, Justices Gray, Field, Brewer ant
Shiras.
, For the law = Justices Harlan
White, Brown and Jackson.
. Immediately upon the converting Q
= the supreme court, Chief Justice Fulle
= read the opinion. The conclusions G
!. the court were:
|, "First-We adhere to the opinio
. already announced that taxes on rea
y estate, being indisputably direct taxes
tax on rents, or on the income of res
q estate, are equally direct taxes.
"Second-We are equally of the opir
ion that taxes on personal property, c
on the income of personal property, al
likewise direct taxes.
"Third-The tax imposed by SCI
= tions 81 to 81, inclusive, of the act {
|. u 1894, so far as it falls on the income {
=, real estate and on personal property
- being direct tax within the meanin
70 of the constitution, and therefore III
- constitutional and void, because NJ
y proportional according to represents
u ton, all these sections constituting til
Al entire scheme of taxation are nece
= sarily invalid.
o. DEGREES below will be reversed an
the cases remanded with instructions
grant the relief prayed"
Sections 81 to 81 of the tariff act
= 1894, referred to in the conclusions
~ the court in its opinion, are sections
!: the act relating to the income tax,
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