Rock Island Argus. (Rock Island, Ill.) 1893-1920, 1895-05-21
FATAL THIS TINE.
Dose Of Legal Opinion Given
the trcome Tax.
WHOLE STATUTE SAID TO BE DEAD.

Five d the Astute Doctors Of the Supreme
Court Having So Agreed-Four who
Take IN Opposite View, Two Of which
Are Very Vigorous In Their Phrase
ology-Isternal Revenu, Bureau Rather
Relieved Than Otherwise-Money Col.
lecfed To He Refnnded.
WASHINGTON, May p. The income tax,
which has received SO large a share Of the
public attention since the beginning of
the first regular session OF the Fifty-third
congress, Is q thing OF the past. After
being twice heard In the United States
supreme court it was finally decided yes
terday by that court to be invalid and I'M
constitutional. There were four dissent
ing opinions delivered in these cases-one
each by Justices Harlan, Brown. Jackson
and withdrawing that the court had
stood four to five against the law. Inas-
much as one of these dissenting opinions
was handed down by Justice Jackson,
and as he was absent at the first hearing
when the court divided even on the ques.
ton Of sustaining the law on all points
except those as to the tax on incomes
from rents and bonds, it follows that one
pronounced for the law-except on those
two points-changed his attitude after the
second argument.
Shiras tire Justice " no Changed.
There is very little question that
Justice Shiras is the Justice who changed
his views on these points He made no
announcement either yesterday or when
the first opinion was delivered, rs to his
position. While the opinion of the chief
Justice was largely a review Of the gen.
eral aspects of the questions involved, he
based the opinion of the court upon the
argument that the provisions of the law
regarding the tax on rents and bonds
were SO essential n factor OF it as to
render all other parts of it dependent on
them, and in accordance with the well
known rule of law bearing on this ques-
ton the law as a whole must be declared
invalid. The opinions of Justices Har-
Ian and White were concluded in language
SO vigorous and were SO emphatic in their
Arrangement of the majority as to cause
very general comment.
White and Harlan Are Outspoken.
Both justices indicated their belief that
the ruling opinion was revolutionary and
intimated that serious consequences
might ensue. Harlan suggested the ne
cessity for amending the constitution in
view of the opinion. The court room was
packed during the entire three hours
when the opinions were being delivered.
The unexpected event of the day was
the appearance of Justice jackson. He
had announced after casting his vote last
Saturday week that he would return on
the following Monday to Tennessee. but
it appears that instead he went to Phila-
delphia to consult a specialist on internal
diseases. He left the bench Immediately
after delivering his opinion and it is un-
derstOOd will now proceed south. He de.
livered his opinion from notes.
Proper Titles of tho Gases.
It should probably be stated that while
the cases in which these opinions were de-
livered are uniformly characterized as the
income tax cases, they are known on the
court dockets as the cases of Charles Pol.
lock VS.. the Farmers Loan and Trust
company and Louis H. Hyde VS.. the Con-
tinental Trust company Of New York,
both appealed from the circuit court of
the United States for the southern dis
trict of New York.