Shepherdstown register. [volume] (Shepherdstown, Va. [W. Va.]) 1849-1955, 1895-05-23
THE INCOME TAX KILLED.

Bya vote of FIVE to four the Supreme
Court of the United States on Monday
last declared the income tax law en-
acted by the last Congress to be uncon-
stitutional. Those who voted against
the validity of the measure were Chief
Justice Fuller, Justices Field, Gray,
Brewer and Shiras. Those who voted
to uphold the law were Justices Har-
lam, White, Brown and jackson. At
the first hearing, month or two ago.
Justice Shiras voted in favor of the
law. He changed his mind since, and
on Monday thought it was unconstl-
tutional. By the remarkable decision
at the first hearing the court exempt
ed the incomes from rents and bonds,
thus allowing to escape the payment
of the tax the very persons whom II
was most desired to reach. Many
persons, in consequence, who favored
the original law, are therefore glad
that it has been finally killed, as 1t
would have enforced unjust and un-
equal taxation.
The decision of the court is received
with delight by those who objected
to paying the tax on their incomes
and in the North there is great re-
ioicing. In the minds Of many per-
sons, however, the rejection Of the law
on rather far-fetched technicalities is
regarded as a grave danger. Justice
Harlan, in his dissenting opinion, ex-
pressed in vigorous language his dis
satisfaction with the decision. He
said:
In my iudgment-to say nothing OF
the disregard of the former adjudica-
tions of this court and of the practice OF
the government for century-this de-
cision may we'll excite the gravest APP
prehensions. 1t strikes at the very
foundations of national authority, in
that il denies to the general government
a power which is, or may, at some time,
in great emergency, such as that OF
war. become vital to the existence and
e I mi hn
is one to be deeply deplored. 1t cannot
be regarded otherwise than as a disaster
to the country
Justice Jackson expressed his opln-
ion that the decision is a disaster
and must be regarded as public ca
lamity." Justice White, in his dis
senting opinion, said;
THE injustice of the conclusion
points to the error of adopting it. 1t
takes invested wealth and reads it into
the constitution as favored and pro-
tected class of property, while it leaves
the occupation of the minister the doc
tor. the professor, the lawyer, the in
ventor. the author. the merchant and
all the various forms of human activity
upon which the prosperity of people
must depend, subject TO taxation with
out apportionment. a rule which works
out this result, which StultifieS the con-
stitution by making it an instrument
for so grievOuS a wrong, it seems TO me
should not be adopted, especially when,
in order to do so, the decisions of this
court, the opinions of the law writers
and publiciSts. tradition, practice and
policy of the government must be over
thrown"
Justice Brown, who also dissented
from the decision, said
1T is difficult to overestimate the i'm
portance of these cases. l certainly can
not overstate the regret | feel at the
disposition made of them by the court.
1t is never light thing to set aside the
deliberate will of the Legislature, and in
nv opinion ii should never be done eN-
cept upon the cleareSt proof of its con-
flict with the fundamental law. Respect
for the constitution will not be inspired
bv narrow and technical construction
which shall limit the necessary powers
vi NOuSICSS. BNIlNN 40 L NN' Ni4''N
the decision of the court in this great
case is fraught with Unreasonable dan
ger to the future of the country and APP
proaches the proportions of a national
calamity, feel it a duty TO enter my
protest against it. y
The fact that the whole income tax
law is swept off the statute books by
the vote Of man who held one opin-
ion in April and an altogether differ
ent one in May is not calculated to
inspire among the people feeling of
respect for the Supreme Court and its
decisions.