The representative. [volume] (St. Paul, Minn.) 1893-1901, 1895-05-29
TERRIBLE
Congress Stripped OF
and the People DI
Right to Tax tb|
WHAT THE DIs|
JUDGES 81
The revolutionary decN

Supreme Court of the United
has created, as we foresaw, md
tense excitement. 1t is far-reacKl(
1t is thought that it sweeps away an
internal revenue taxes.
Knoxville, Tenn, May. 22.-The
startling announcement is made by
Col. Noble Smithson, Knoxville at
t0rney who has had much practice be-
fore the United States supreme court,
that the decision Of that court on the
income tax has also killed the inter.
nal revenue laws. In carefully pre-.
pared opinion, Col. Smithson says:
Justice Fuller, in his opinion, saysl
''The constitution divides federal tax
alton into two classes-tirst, direct
taxes; second, imports and excises,"
and that direct taxes must be appor
toned among the several states in
proportion to their representation Id
the house of representatives.
Apparently the logical result OF
this opinion is that all federal taxes
except duties on impOFts(that is to say
taxes collected under the tariff lawsl
must be apportioned among thu
states according to their representa-
tion in the House of tatives
The act of August q, 1894. 1.-THE WilsoJ
bill, section 49,, provides There shall
be levied and collected on all distille'
| spirits, ETC., tax Of 81. 10 on eac'l
proof gallon
''The statutes of the United StateI
levy tax of cents per pound on to
bacco, etc. 1t seems clear that, ao
cording to this opinion of Chief Jus
tice Fuller, these are direct taxes OF
personal property, and, not being pro
portioned among the several statei
according to representation. they an
unconstitutional and void. II this Wei
be correct the supreme court has no
only wiped out the income tax, blu,
has practically repealed the intern,i
revenue law, as it affects tobacco
whisky, brandy, etc. II this construc
tion of the opinion be correct all di.
rect taxes, including those on real and
| personal property, must be levied OK
according to representation, so that
the rich people of New York, Massa-
| chusetts and other eastern states
would pay no more tax per capita
than the poorer people of the Western
and Southern states. or course, >thia
is not to be thought Of. 1t would re-
suit that practically all the revenues
to support the government must be
raised by duties on imports, and. in
stead of reducing the tariff, it will
necessarily Increase it materially"
| 1t is even contended that this de-
cision wipes out the 10 per cent tax
on state banks. II this be true there
may be chance to break away from
the domination of the National
Banks and give the country an abund-
ance of currency, even If 1T Is not Of
the best quality.
The Penny Press says Of the feeling
in Minneapolis: 49,.
1 "In a round among the old party
politicians the penny Press found
them as a rule exceedingly cautious
1 and predictions as to- probable Ell ect
Republicans and Democrats realized
in that the even division OF tho SUI
preme court as between the two par.
ties, it was which and 't'Other as ia
would rest. Conservative men while
having it unders TODD that they were
making no party criticism, acknuwl-
edged that they were disappointed,
and some even admitted that they
were fearful Of the bad effect on the
country, as tending to widen the gap.
ing differences already too plainly Wis
IDLE between the classes"
Read the following extracts from
the opinions Of the dissenting judges
of the Supreme Court. We are CRATE.
full that some of them had the nerve
and courage to speak out:
Justice Harlan said: "Capitation
taxes and taxes on land, he conceded,
should be considered as direct, ano
they had been uniformly held to be.
He quoted from the views Of Justices
Iredell, Patterson, and others on the
operation Of the constitutional proviS
ion as to appOrtionment, holding thai
the rule should be consulted only
when it could be reasonably applied
The change contemplated from the
former practice in this matter. JUS
tice Harlan said, was little less than {
} revolution. Everyone cOncedeS that tht
decisions In form cases would have
been the same as they were II there
had been no reference in the cOnStl
tuition to direct taxes. He held the
tax on rents to be duty on something
entirely different from tax on lant
from which rent was collected, HI
COmOaCcQ tine lQea UnaU TcHVS WcIc
!, devise of land In view of the fact tina
the present law is to continue in oper
alton for only five years.
A tax on land is generally lien OF
land, while that on rents is not. II
its essence tax on rents Is a tax OF
J money where the tax is payable il
, money. He aid that the present de
cison was a step in advance Of th
former decision, and said incidental,
that the present conclusion had beeI
reached by a bare majority. In hi
! judgment, to say nothing OF forme
holdings of the court, the decision
might we'll excite very grave appre
hension in that 1t strikes at the authority
of the government to project itself an times Q
greet emergency. 1t is tenoency to re
: turn to the old system Of the time o
the federation before the constitution
, was adopted. Such change mei,dce'
the authority of the government, relieving. q
it does, all the ,ceaLh of the country iron
the operations Of an income taG. Such
: decision could not have any other Ell
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