New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1895-04-09

The laws eNpOuDIeu loi 'aH'ON "
of a different opinion from those VINO century
lion aneatjng on The subject asks ''Wha, is prop
ertv but fcton without the beneficial use OF IT,
is the proper:y Itself II must be conceded that
whatever affects any clement that gives an artiCe
itself The law. far as IT imposes tax upon
land by taxation Of the rents and income thereof,
Of a2portonmcnt The constitution is imperative
in rs Girectons on this subject and admits of no
BGi the law is rot invalid merely in its disregard
of the ThSre OF nohT and equally cogent obec
ton 10 ii. In taxing incomes other IMAM rents ana
profits of real estate II disrcgards the rule of uni
fformify which is prescribed in such cases by the
under Consideration a. applied to savings banks
insurance companies whether of fire lfe or marine,
buildings or other associations or To- Cohiuct
fail within the requirement. 50 far az they are lad
by Congress. that they must be uniform throughout
the United states.
INEQUALITIES CREATED.
Discussing the exceptions made in the law. Justice
Field said
Exemptions from the operation Of a tax always
create inequalities. Those not exempted must, IN
the end bear an addtlonai bnraSn or pay NOR
cmptons in no Just sense be termed uniform.
power at the expense of others owning property
of the like character, 10 sustain private trhlhe
savings banks and mutual. life, fire. marine ana
accident insurance companies formed Under thc
ticnal purpose or public interest and exist solely
for the pecuniary profit OF their members. Where
property s exempt from taxation, the exemption,
as has been justly stated. must be supported by
consideration that the public and not private
tions and private enterprises cannot be- aided under
the pretense that it is the exercse OF the discretion
The Income Tax law under consideration is
marked by discriminating features which affect the
whole law Ii discrlmnates between those who re
ceive an income $4,000 and those who do not At
thus yuates in my Judgment ny ms SrGl'g sar
the whole lts Sldllpn iidHlllton ShHS
in OF his papers, Ihe tonstuti"na,.st, ne n
taxation. 1t exacts that every man by a connie
and general rule snail Know Srrv we
may boast of in theory 1t cannot eN.St In taf whe
in the discrimination II makes Is class icEisat,"n.
Whenever distinction Is made IN the pnl'i'nS
law imposes or the benefits II COnfers ON any cit
izens 10y reason OF their brth. or wealth or re.Ho'
is class legislation and leads lneVItdbl 10 oP
turbance in society. ~ WIS .ui1I az, .,,,i,r
that the great amendmcniS To me Vlst.au' LOT
such legislation impossible for all future time. But
the Objectionable legislation reappcars In the aci
Character as that of the English income statute Of
1891. which taxed Proiestants AZ .trl@ t 70
tan;s and Jews at another and scparate raic
or associations exempted in the present act, or In
their methods % DONG business Whicn can ,Iai1'g
in no essential Characteristic in thor business fror
all other corporations, rompan!rs 'I $50 atoms
How m" tax on The income Of on KIND Of these
nii,kT Ht, w S me tb.T is @Ic1.,, ir5n ali taxa
ton / repeat. SURPRISES my comprehension.
But there are other conSdeaa tluir H7'''!T' 'l' @
formlty and equality required ~ al taxation. -
United states or Tho neon" of ~, n"Mis ana
cures OF the states ana Of ihelr m0ni.p'i n,'s
and tn invaldy ot ~" taxation OF '"' F'''I''' ''
the United states judges
After considering AT some length OBJ" questions IN
vowed in the matter Of taxing state AMI municipal
bonds reaching The same conclusion as "'' '''''
MI u.s. o, ALA. ,.,,.,l ,,, ,t,, a. an
90 ~, MN ,o. -, rio ~ ,.a rlg.s - tue
ours Oh ~, ,'' :, tr ,.,r.rs,i n -nI NJ
'' ~. '., ,,rpr ne ,'uf.ntIn.. IN o,,,c, TIE
.,I''Ii1 ,.s s,o., ami M irt lryi,- Il TAX
Of . per cen, IN sip.D q faa amount. and impo-'t
or return The amount ~ taxation. The l'w % con-
grcss being co. pubic natrr. 'c'ut ihr ni,i',''
s.!tl.iona ity IN certain particulars may Boz c'r-l-
crcd win rcfcrcnc" 20 other Unconstitutional pt''i-
fs",oS M, sr.',f.,l,v noticed Bon 20. objections
taken n The records or hfc.. 9' .'ui w., ''e
ress ar ,tersigb ~ coun4e. ~ any plr'i.Ilir ,S"e
- Sen Az, " Nhich Ms ri-, Owes p, jhc lpi oihci
United states judges, who have ma salar.". ana
yhp having th,'r ,I,npcrs4tlon reduced 10y thc tax
n,av he seriously arcc..I ly The Law
-. ~ ,,...,.,.,.,, MN. -, >..,--tl.r-.rt,<
STRIVING 10 ih''E 'I''' ''.'' '
Justice rl'" ''''''' ' -, a.,
in these dispatches, 81 inc ii'''7' "''' ~ '"'.'
justice fancy in FeoTuary I"'' 10 nue.
mon, IN asso.s IN. ,allric. 10 tho Federal Judges
nor conf uuler tho law 90 lssl. wai % TAncy''
ro.r..lrs sty Was preserved go testify 90 flfIr"
ages that !n war No. Jess than u peace Ch,f Justice
Tauov stroy. = protect the Constitution nom Nio1-
ton
f., conclusion n. eaI.
u mo PROVISIONS OF the Constitution can Doe sri
aside by an act 81 Confr"--. where is ihr Course
oi u.urIauoa 10 Ell" tic,n,irp' I, ,uI br but tho
s,c.,ning stone - others larger and more sweep
ing. til our political contests viii hecpfn" "ti ui
Inc poor asun.t I'M 49, ~, ,L, ,.,ur,
us 5 , 49, ,n ,,,.rr Of discriminating taxation.
and nulNn,s the uniformity mandate OF N" con
stituton.' az sara ~ one "ho haS he'i an L' ~