The Kootenai herald. [volume] (Kootenai, Idaho) 1891-1904, 1895-04-13

ton that their compensation shall not /
be diminished during their continuance !
in office"
In conclusion, Justice Field said: |
Here 1 close my opinion. 1 could not
saw less in view of questions of such !
gravity that go down to the very foun-
dation of the question. If the provisions
of the constitution can be set aside by
an act of congress, where is the course
of usurpation to end? The present as
sault upon capital is but the beginning.
1t will be the stepping stone to others
larger and more sweeping, until our
political contests will become a war of
the poor against the rich; a constant
" growing intensity OF bitterness.
There is no safety in allowing the limi-
tation to be adjusted except in bitter
ness"
JUSTICE WHITE.
Justice White also announced a dis
sent. He thought the court in it's de-
cision today had overthrow long line
of decisions and the uniform practices
since the foundation of the govern
ment. The bill was, he said, prayer
for an injunction of the trust com
panies from making returns. The prac-
tice had been that an action for an in
junction before the payment of tax
would not lie. 1t was an effort to &C
complish by indirect process what the
statutes of the United States forbids
man to do by direct process. While the
main opinion asserted that there were
numerous precedents, ne called atten-
ton to the fact that only two were
cited. He thought therefore that the
I IN viz 10 of no
practice of the court. He regretted
that this line of decisions was TO be
overthrow for annuling an act Of con-
gress, which he considered in the line
of former opinions of the court. He
affirmed that congress has an unlimited
| power of taxation as it is exercised by
any government in the world. He said
the great question at issue was whether
| the income tax was a direct tax and
that question, he thought had been de-
cided a hundred years ago in the Hyl-
ton case, and in that case the judgment
practically decided that direct taxes
were confined to taxes on land as such.
! He said he considered if there had pre-
viously been any doubts they had been
set aside in the Springer case and the
question of the validity of the income
tax established. He could not see that
there was a hairsbreadth of difference
between these cases and those now un-
der consideration. He agreed with his
colleagues that the tax was unconsti
tutional as to state, county and NUM-
cipal bonds.
Justice Whites dissension probably
reflected in a considerable measure the
views which would have been promul
gated had the court sustained the Law
substantially as a whole. Concerning
the form in which the cases came be
fore the court, he said THE suit cal
not be maintained because its real oh
ject is to enjoin the collection of n tax
BY the text of the statute Of the United
States, the right to enjoin the paymen
of a United States tax is denied. =.
adjudications of this court, from tn
foundation of the government until tn
l ! present time, 1t has been held that tn
: United States will not enjoin the pay
I ment of a tax due the United States
? and the proper proceeding for perso
on whom such a tax is levied and VIII
2 would assert his constitutional immur
l ity from it's exaction. is to pay the ia
4 under protest and sue for its recovery
THE claim here is that the relic
\ sought is not an Injunction against tn
COllecIOn Oh the TAX Dul al lHJullCllp
t against it's payment by the corporation
: The theory upon which this contentio
i rests is that as the corporation is
e trustee of the stakeholder. the stool
holder is entitled to have it enJoine
d from making this payment. This col
k tention Is. in my Judgment, absolutel
unsound, since its promise is that II
stakeholder, by proceeding against IL
Il IN nv nd
O., which he can not do directly.
= THE contention that because II
a. complainant is a stakeholder in co
A. poration. equitable rights supervene.
% in my opinion, clearly unsound. The a
Is sertion that the claim here asserted,
e not of a right to have the corporate
10 enjoined from paying the tax. but sir
# ply OF right to have an injunctiC
, against a voluntary payment, such
{ would deprive the stockholders of leg
d privilege, is, think. mere SUFFERING
If "The only decisions referred to in Il
J. opinion, as supporting the conclusit
4, reached by the court are: Dodge y
" Woolsey, Is How, SO. and Halves y
40 Oakland, 104 L. s., $50. Neither
Is these authorities. in my judgment, su
IT tain the position in support of whit
10 it is cited"
10 On the merits Of the act. he ma
l. the following points:
a. THE government of the United Stat
possesses plenary powers Of taxation
lg all powers which belong to any COVER
n ment as such-subiect only to the lin
IL tation imposed by the constitution
forbidding the levying of an export ta
MS This power, unlimited itself, is limit
O. as to form by the requirement that
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