New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1895-05-21

Tor over quarter Oh century,
,nSm''onn ,br population would. and properly "nHn,,
TO- arouse such Indignation among rcn ~, 10 one
"m"h, ~ doub, this statement Mh'ui o, t ,h,,
his cour, adiigcs az nD"" or "V tax nr"n incomes
~ s,on, rents II real estate, or upon c,"n,
personal rr""tT"1,ni property bonds. stocks lnyesi,
m"n,s of al, kinds" except ny npp cnrdng 10 popn.
10 be 90, ral,c ,,ciiy dccics TINT. without an amend
mcni T." he Contribution mch m income ~ tho Ma.
1nai Govr ,r rot a The decision nov made w
Eat ms m ~, concs, IN this country, ito'A
,hc American people would hayc Der ddra
II h' court hal not oy'ri RI those prScpes OF
o IAN under which our Government ohS n13w1vs
repeat"n r,si"rcl Thoughtful. conservative mrh
o,m nS"rmly held that the Goycrninn't c1d
not pc ,mstIcc and equality without dl'crnt,nn
lion aeains; part OF thn p,ope or tanr,be prop
owning or not owning invested or '"7'' '
wy WHAT TIE DECISION MEANS.
p,,, he ,ts present construction Of the 'ons''tu-
ton this Court for the first time IN all us rs'o's
ror,.rcs that our Government has been so framed
that in matters Of taxation for us supper, anu man,
tcnancc those who have money dcr'V'' "'" ~
| ,,,, ~ r,,l estate or from the leasing or us'hs
Of tangible personal property or who own 'hV'S','
pors,rai property, have PRIVILEGES NAY Salo' ,bo
| r,t,t tD
iohor Of their hands the exercise Of their SKILL
| ar The use II their brains. ,.,a or
financial centre. Of the country there are person,
who derive enormous income IRON ,n' h, ncrnnled
| hv The owner but fer the sole purpose OF n..l'
rented Near by are other lersohn yns, auant
| lies OF perronrl propcriy-such as the bones anu
stocks Of railroads. telegraph nminE c,pora
tions-from which millions upon mn'ns % bh.orb"oI
are offers who own neither real estate. nor III,
vested personal property. nor bonds nor saooh s ~
| The skin ana Industry which ere displayed oy then
in particular calllngs ira les or s se,r
brains And /, Is now held under the Constitution
however urgent may BE- the MINIS al in power
| NAV be- pressed % meet the money"d 0niSatiPHs oi
sonai property nor the income arising either from
real estate or from invested PERSONAL prop
sacs On the bass Of their rorulatIon: while II
may compel the artisan the %oFKn1n w., even
the nins, ,,n OF rcal estir invested personal prop
pms =, soc Iw" or hors TO Contribute Directly ard
unicr the rule OF uniformity or equality. from th'F
respective earnings FOR the support OF the Govern
The q the IgItsi sta STATE xc ygTy
| ion from taxation Of incomes arising from ,h,
| tax a9portion"A among m" states on IN" n9S,'
| OF numbers. was now theory Of the tonstitu-
nv co,.l not ID. exaggerated n any one has qles-
toned ne correctness 0f that Wow OF me dc's On
To- he 'qic,',5n'l nov Ina, this Court has ncluicd
| In the Consutuiional exemption from me rule 81
prorery II coneres' shan hereaftcr TAX In order
To WIc fr ~" nsces4ary oxpenscs ot the Govern
incnf t is advised boy tho iuiement now rendered
NOR nr' the nton from invc,ei personal properly
| cxccp, by arporfonment among the states on the
| basis - population
THINKS TIE CONSTITUTION NEEDS AMEND
MENT
- 9 n
| tanning iClDD Inhabitants who receive annual
| Is sslcrr) = income from real and invested per
sonai propcr;, woull pay NJ more than would be
cNac'cl from. tho people OF another state having
the same number Of inhabitants but who receive
| an income from the same KIND Of property II only
| NooaD" II this new theory ot the Cons'itu-
| u0u as believe II to b.. II th- new departure
| from the Way marked on, by the fathers is j.s;-
nel by the fundamental Law. The American people
| cannot iol soon amend their CONSTITUTION
It was sa,a IN arf NJ. that he nassaS' %, OF
| form 81 ,iolu'nt speech his ron,i has BE-, IL
rnr u.s. ~, ~ orer' Wi,h ,he noiicv Of
legislation of this character this Court has nothing
To- 10 That Is for ne i'g-iatly otan'n oil Inc
whether the necessities Of the Government, arc
to be- met or the interests ~ The people sub.
deierruinai.on The courts can hav" no rish;fui
that zach department Of Government shall keep
| within lts legitimate sphere as ichnrl by the su-
|
'T'ndonb,cily the prc-cn, law contain. exemptions
thar ought never - have been made. but such
emptons may be dlsregarlel without invalilatng
the entire Law. II 1; were true that this legislation.
eliminated against the rich because OF their wealth.
the Court might well declare that II was repugnant
upon which free institutions rest But II f. not
OF tina, character. AMI may say. on the answer
constitutional rights Of citizens who own large prop.
IN the nature OF Income tax that Justincs Judi
] legally discrlmnaics against the rich imposes
undue burdens upon tha, class There Is no tax
han an income tax that allows only such exemp-
| and are consistent with the recognized prlncp'os
| WHEN. while providing Tor It's collection IN ways
hat 10 not necessarily rritate and annoy the tag
| PAYER reaches Oh, 10 every person who enjoys thc
| protection OF the law. AMI requires him. out 81
his earnings AMI under A rule " equality 70 con.
| tribute his reasonable snare . meet iHc puii'ns
| OF the common Government OF All
| \ POINT NOT To BE CONSIDERED.
| We are told In argument the the burden OF this
ncorn. tax II collected Will fall. AMI was Imposed
| tina, II might fall almost entirely upon the peope
| II few States. and that It has been imposed by
the votes Of senators a?i Representatives o' states
whose people will pay relatively very small part
| Of H. This suggestion II f. supposed. throws light
| upon the construction to b. given - the Constth-
| ton ana constitutes sufficient reason why this
| Court should strike down the provision that con-
| gross has made f,r an income tax. It - a sueses.
| ton that ought 20 have been made IN "A court
| Of justice. l'ut It seems 10 have received SOM
| consideration At the hands # inc Court III thc
opinion just delivered: for the Court says that the
| grant Of the power TO lay and collect direct taxes
was a ,ha fhf wo no, b, c"ercseI Unfairly and
Discriminatory as 20 particular State' or otherwise
by mspe wsr@ ntenonay not subjected to any
! part Of tho burden" II Is cause for profound re,
sr.t .na. .ns n,Ens-. !a..-a. .-e.n.. q
For Nervous Exhnustion