The Manning times. [volume] (Manning, Clarendon County, S.C.) 1884-current, 1895-05-22
constitntfcn The constitution does not say

aSSeSScu.
The stress OF the argument IS thrown, nov
ever. on the asse tier that income tax is rot
q property tax at all; that It IS no; real
estate tax. or crop tax. or bond INK: that it
IS an aSseSSite''' "p'- '!ie ''i-i-AF Va
ra1.n,,,e ,or The vna ti7.,So,
49,. .or+s roceiZycd rrn.,s h.ryc.ro5 ;;,rarrS.
col1or-od have ,o.. alI ro.r.rtio, yirb.,hc:r
orirrI ,rd :.bo,ob oT,,o ,,,r -.,v,I,,o nav, na.
80. ,-ors-,vt.1 In r,n;r rn,,. for ;.,t 800,
nIa svhjact ,,ot,er. I, c,r.r v.orG. ;;,ot ir-
come iS tayablc i-r,.De.,iye Of IN. source
from ,vhe-oe II ia cerI,.ad
Tfi. vcre mo fact t};,, thc-c mad hrer no
,,oo,oo 1o-r er,b nc mi. - ~, .;,-,. .h.+ the
oo,e-;.,.io, no. fror,.1 ,,6 so,+nI !. would
~, bo - .-oI,ir,, i,,,,,or,.,,o 4 :;ro,, NV
oonno. ~ tai..n o,t of rn,,S,;,.,.icn,l -n1n
Saaa,,so ,,or.io,,;o .n,. ala M. .,, ., 80
~ 20. Wv ~, 80,
S,.e wv utS ""' .to,J.~.o
we W.. So s'-s' ..-
elso !. 10 ~. ~ 'S 80. US -. w
uta1 eSas 80 NV ,,.os ~ -,
s'ou VIZ 1.le - 80
~ xAueI1 I'll pe'DH - ~ ' 10 80
HossaI! W - so- 49,. " ~ .ho
.S,.a 80 - So, c ;,; ~ .oIG
IT, Gr II wS,tI1y. 49,, H. ,,.t,
tion. The case being wt6I?. -.i ssu7t:S
r,,le must be within Us optrction likewise,
structfon so obviously absurd. or rlischievou3
or rnnurnart to the General scrit of the in
c.runoen. &C ~ irstifv those who cyDound the
oo,.-;,,.;o, IN ,,,ol,inc II !, ayccoticn'
apPoeIioniheh' >P'' '>f'''' o'
Being direct and therefore TO be laid by ap-
portionment, is there any real difficulty IN do
Ing so Cannot congress. II t.le necessity exist
Of raising thirty. forty or arr other number Of
ment ir addition to the raY.aGe IRON duees
1mposts ana cXclscS, "pp2H."n tAe QUOTA OF
each state upon the oGslS c. the CENSUS ana
thus ADVISE IL OF the payment "nlcH iHusI DC
made snd proceed to assess taat amount on al
VIC - 90 CO ~ 20 w ~
VERSIONS in state and collect the same II the
etote docs mt IN thc -,eartirnc assume and
nav It's ouotia and co,I.c, ,,c amount accord
ino 70 IFS own system nd y lis own v;,ys IN
conveniances miuft poss;h!y attend the lew of
OF on income tax sut ;,;aS !: Is a:,ccr;iouabla
Is hardly denied. al.hc.cs. il y asserted that it
would Operate so un.C..:.IlT Is % be vnGes;r-
ehlo
We ore nnt bfrn concerns; ;.ith the cuestio,
,yhatbcr = ;-oo,-7, - ~. o~ ;a 7o- desirable
nor whn.har s,1cl ~, ,,-o.,,l cnoIla tho GOV.
ernnoent to dirn;.:Sf :axc, ~, coD.,:optiou and
6rties ON inrortS and =, cr,.e- ;,,,o. ;rhat nav
he believed TO Re rafor.., Of its fscrl ar,l corr
-na-c;a1 crstn-, Ores+;ors ~ -h7+ rr,,-a,,nr
belong TO the controversies OF poii.ical parties
and cannot be settled BY judicial decision. In
these cases our province is TO determine
whether this income tax on the rcvsnuc from
propertv does CIR does not belong 70 the class of
Direct taxes. II il docs. Il is being unaooor-
tened. in violation Of the constitution, and we
must so declare
Differences have often occurred in this court
differences exist now-but there has never
been a tir,e in its history when thcre has haon
q difference NJ oninion os to its futy m an,
~o,,oo I've deI,bor,-o cor,lrsi,,c un, fr.c,od br
no.eiSoroti,,e ro+ nnr,oinIno 70 -,a 800 -,
sS ''0' Do-''''-7 ~ '--e S-'0 90
i'on0
Figures representing froPer'y Faiues.
According to the census. the true valuation
OF real and personal property in tho United
States in 1890 was s65037 Col 1877, OF which real
estate with Improvements thereon made up
e39 81. .cA,"Ea Ot course IRON the latter must
nroSuctiye nronerty ard ali nronertv % vi whose @
net yield does not exceed $1,000, but even with
such deductions it is evident that the income
from realty forms vital part Of the scheme
for taxation embodied therein. II that be
stricken out, and also the income from all ip-
vested personal property, bonds, stocks, IN
vestmenss Of all kinds, II is obvious that by
fer the largest part Of the anticipated revenue
would be eliminated, and this would. leave the
burden OF the tax TO be borne by professions
trades, employments, or vocatioas. and In that
wey what vas intended as tax or capital
would remoin in substance tax on occupa-
ton and labor. We cannot oeliere that such
was the intention OF congress. We DO not
mean to say that On act laying by apportio2-
meCt direct tax on all real estate and person.
al property, or the income thereof, might not
also lay excise taxes on business, privileges
employnents and vocat!ons. But this IS not
such an act and the scheme must be considered
as whole. Being iRralid as to the greater
pass aSa saH a,; q; H @ oG, nh my any pa.
have been Contemplated excep. in connection
with the taxation considered as an entirety, We
are constrained to eone!aae thas sections p to
o.. ,he s.o,o-re o - ,o ssSsn 1 A.,
gust ss, 1881, are wholly imperative and void.
Tho Decision Summed Up.
Onr conclusions NAV therefore he
summed up as follows:
/. We adhere 10 the opinion already an
nounced that the taxes on real estate be IT,
-; nI Va 80. ~
We eare Of opinion ,ha: Taxcs on personal
property or on the income Of personal property
are likewise diEect taxes.
ae .S ,SS, 60 % 80 :. s.n o. ~ ~
the income Of real estate and of personal
property. being direct tax within the mean
cording to representation, all those sections