The islander. [volume] (Friday Harbor, Wash.) 1891-1899, 1895-05-30
No INCOME TAX LAW
Would Be Direct and There.
fore Unconstitutional.
90 SAYS THE SUPREME COURT
49,. r,,lsnn Voted for the Law, but
Iu.tire Shiras Changed His
ooinion, Voting Against 1T.


Washington. May 22.-The income
1,c, which has received so large a
IT,, of public attention since the be-
.,,,i,5 o- the first regular session of
rtry-fhird congress, is thing of
'4.o5,r After being twice heard in
W. United States supreme court, it
@ finally decided today to be invalid
and unconstitutional.
There were four dissenting opinions
5.l,,ara3 in these cases today-one
..5 br Justices Harlan, Brown, Jack
..o and Wh;te-showing that the court
I.....sre,j I'VE to four against the law.
I,..mY,5 rs one of these dissenting
-n;ri,n, was handed down by Justice
jackson. and as he was absent at the
fr.- hearing when the court was di-
ridei evenly on the question Of sustain
ing the law on all points, except those
..r, rha tax on incomes from rents
and bonds. it follows that one of the
,,.,bars Of the court who at first pro-
n,np,al for the law, except on those
n,jpt,. changed his attitude after the
..,,ud argument. There is very little
opa,rian that Justice Shira is the JUS
ne. who changed his views on these
n,juts. He made no announcement,
r,ropr today or when the first opinion
WAS delivered, as to his opinion.
While the opinion of the chief JUS
tee was largely review of the gen.
eral aspects of the questions involved,
he delivered the opinion of the court
tlla, upon the argument that the pro-
vision, of the law regarding the tax on
rent, and bonds were SO essentially a
factor of it as to render all other parts
of it dependent upon them, and in ac-
clrdancc with the well-known rule
bearing on this question, the law as a
whole must be declared invalid.
The opinions of Justices Harlan and
White were cOuched in language so
vigorous. aud were so emphatic in their
arraignment of the majority as to cause
very general comment. Both justices
Indicated their belief that the ruling
opinion was revolutionary, and init
mated that serious consequences might
ensue Justice Harlan suggested the
necessity for mending the constitution
in view of the opinion.
The courtroom was packed during
the entire three hours, when the opin-
ions were being delivered.
The justices were at the capitol
early, and the consultation began
promptly at 10 o'clock, continuing
until a few minutes before ~. All
members Of the court were present, in
GLIDING Justice Jackson, whose pres
ence caused a great deal of speculation
and was the basis for considerable gos-
sip as to the possibility of some sort of
surprise for the public. The court
was divided:
Against the law-Chief Justice Full
Ter, Justices Gray, Field, Brewer and
Shiras.
For the law - Justices Harlan,
White, Brown and Jackson.
Immediately upon the converting OF
the supreme court, Chief Justice Fuller
read the opinion. The conclusions OF
the court were:
"FWSt-We adhere to the opinion
already announced that taxes on real
estate, being indisputably direct taxes,
tax on rents, or on the income OF real
estate, are equally direct taxes.
"Second-We are equally of the opin-
Ion that taxes on personal property, or
On the income of personal property, are
likewise direct taxes.
"Ihird-The tax imposed by Sec
tons to 81, inclusive, of the act OF
1894, SO far as it falls on the income OF
real estate and ON personal property,
being d direct tax within the meaning
Of the constitution, and therefore I'M
Constitutional and void, because not
pToporUoned according to representa-
ton, all these sections constituting the
entire scheme of taxation are neces-
Sarily invalid.
DEGREES below will be reversed and
the cases remanded with instructions to
grant the relief prayed.
Sections p to 81 of the tariff act OF
1894, referred to in the conclusions or
Inc court in its opinion, are sections OF
the act relating to the income tax, SO
mat the entire income tax law is de-
c-ared void specifically.