The herald., 1895-04-25

the main security against oppression.
The states were careful to see that taxa
ton and representation should go to-
gether. SO the sovereignty should not be
impaired, and that when congress voted
tax upon property it should do so with
the consciousness and under the RESPONSE
bility That in SO doing the tax so voted
would proportionately fall upon the i'm
mediate constituents of those who passed
it, More than this by the constitution,
the states not only leave to the nation
the concurrent power to tax persons and
property directly, but they surrendered
their own power to levy taxes on imports
and to regulate commerce. So when the
weather. states are between themselves
and their less favored associates, and all
are between themselves and those who
were to come. gave up for the common
good the great source of revenue derived
through commerce, they did SO in re-
lance upon the protection afforded by re-
strictions on the grant of power.
Thus in the matter OF taxation the
constitution recognizes the two great
classes of direct and indirect taxes and
lays down two rules by which their i'm
position must be governed, namely: The
rule of apportionment as to direct taxes
and the rule of uniformity as to duties,
imposts and excuses.
"There have been from time to time
intimations," said the chief Justice
not direct tax nor included under the
words duties. imposts and exc ses. but
such a tax for more than 100 years of
national existence has remained undscov-
cred; now the stress of particular circum-
stances has invited thorough ingvestiga-
ton into sources of revenue"
BY far the greater part of the opinion is
devoted to the consideration of the ques
ton whether the tax on rents is direct
tax within the meaning of the constitu-
ton.
Ordinarily" said the chief justice in
taking up his branch of the subject 'all
taxes paid primarily by persons who can
shift the burden on some one else or who
are under no legal compulsion to pay
them, are considered indirect taxes. but
tax upon property holders in respect to
their estates, whether real or personal.
or of the income yielded by such estates,
and the payment of which cannot be
avoided, are direct taxes. Nevertheless it
may be admitted that although this def
pition of taxes and direct taxes is prma
facie correct and to be applied in the con-
sideration of the question before us, yet
the constitution may bear different
meaning and that such different meaning
any conclusion upon this point. we are at
Ill erty to refer to the historical circum-
ST. nee attending the framing ana adop-
tiCn of the constitution as well as the en-
tire frame ana scheme OF the instrument
and the consequences naturally attendant
upon the one construction or the other.
h"Hence the inquiry which at the
time the constitution was framed and
adopted were recognized as direct taxes"
Discussing the qualifications OF the
members of the convention. he said they
were men OF great sagacity, fully CONVEX
SAINT with governmental problems
deeply conscious of the nature of
their task and profoundly convinced they
were laying the foundations of a vast en-
pire. Various authorities are quoted at
considerable length to show the process
by which the compromise by which the
convention delegated to congress the
power to tax the various states was ar
Tived at, and the chief justice adds
fssThe compromise, in embracing the
power of direct taxation, consisted not
simply in including part Of the slaves in
the .enumerationof population. but in pro-
viding that as between state and state
such taxation should be proportional to
representation.
Many quotations are also made for the
purpose of demonstrating that the right
OF the federal government to directly as
sess and collect it's own taxes. at least I'M
TIL after. acquisitions upon the states had
been. made and failed, was one of the
chief points of conflict.
Discussing the Hilton case, so frequent
~ referred to in connection with this
case. in which the supreme court in 1894
lecided that tax ON carriages was not