The representative. [volume] (St. Paul, Minn.) 1893-1901, 1895-05-22
NOT LAW.
THE UNITED STATES SUPREME
COURT DECLARES THE IN
COME TAX LAW UN-
CONSTITUTIONAL

Washington, May 20.-The interest at
taching to all proceedings in connection
with the income tax case was again
manifested this morning when the SUI
preme court room was crowded under
the belief that the final judgment of the
court in the income tax cases would be
announced. The interest was height
ened by a knowledge of the fact circu-
lated just few moments before the
court convened that Associate Justice
Jackson had returned to Washington
and would sit on the bench while the
opinion was delivered.
This was altogether surprise and his
coming had been SO successfully con-
cealed that his appearance was neces-
sary to convince some people of its truth.
He did not go home as stated, but spent
the week in Philadelphia in consultation
with physician. When the justices
came in and were formally announced
by the crier, they were greeted by dis
tinguished array of counsel within the
bar and throng of spectators in the
portion of the chamber set aside for the
public. AS on previous similar occa-
sions large proportion of the visitors
were ladies. The attorney general and
his full staff of assistants, including
Solicitor General Holmes Conrad, occu-
pied reserved seats and at their right
was Hon. James C. Carter, the eminent
New York counsel, who argued the cases
originally with the attorney general in
behalf of the law; near by was the comp
troller of the treasury, Internal Revenue
Commissioner Miller and other officials
There were also present a number of
senators and representatives who were
interested in the outcome of the case.
When the justicse took seats it was
observed that the chief had an unusually
large bundle of manuscript in his hands
but nothing was thought of this, as a
score or more of opinions were expected
But Immediately there was sensation
for ignoring an almost wholly unbroken
rule which reserves the announcement
of opinions by the chief justice to the
last, Justice Fuller plunged at once into
the income tax cases. He read his Opin-
ion in full, occupying about an hours
time and spoke with an earnestness thai
manifested the depth of his feeling.
First-We adhere to the opinion al
ready announced that taxes or real estate
being undisputablc direct taxes, taxes or
the rents or income of real estate are
equally direct taxes.
Second--We are of opinion that taxes
OIL personal property or on the income OF
personal property are likewise direct
| taxes.
Third--The tax imposed by sections q
| to 81 inclusive of the act of 1884. so fan
as it falls on the income of real estate
and OF personal property. being direct
| tax within the meaning of the constitu
ton, and therefore unconstitutional ant
void because not apportioned according
to representation, all those sections con
shutting one entire scheme OF taxation
| arc necessarily invalid.
The DEGREES hereinbefore entered in
! this court will pc vacated: the DEGREES
| below will be reversed and the cases re-
nanded with instructions to grant The
relief prayed.
Upon the hearing of general unconsti
tutionality of the law the court is under
stood to be divided as follows:
Against the Law-Chief Justice Fuller
Justices Field, Gray, Brewer ant
| Shiras.
For the Law-Justices Harlan, Brown
Jackson and White.
| Justice Brown, who also dissentet
from the judgement Of the court, CAV,
| way to Justice Jackson, who announced
| his views in opposition to the judgment
expressed by the chief justice.
Rev. L. A. Hall attached the com
munion SET, bibles, hymn-books an,
furniture of the First Baptist Churcl
| D. Wichita, Kan, to secure paymen
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