Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1895-05-28
The Grounds for Dissent.
New York Tribune.)

The dissenting opinions of Justices
Harlan and Jackson, giving their reasons
for refusing to hold the income tax I'M
constitutional, should have full attention
while the subject is fresh in mind, and be-
fore it is by most people relegated to the
waste basket. Tn csc justices express
with great earnestness their fear that the
limitation of the taxing power of the ma
ton will impair its strength. Practically,
it cannot tax accumulated property at
all, or the incomes derived therefrom, they
urge, because an apportioned tax on such
property would be Extensively inequitable
and never tolerated. But without power
to tax any such property. the nation in
times of stress may be left without necos-
sary revenue, and meanwhile the ex-
emption of the vast accumulated wealth,
forcing industry and enterprise to bear all
the burdens of government, will be so
unjust and offensive that patriotic feeling
must be undermined.
These ideas may find Judgment in
many Intelligent minds, if it is not at
once perceived that accumulated properly
Is in no sense exempted from the bur-
dens of government by reason of the con
stitutional provision that it shall be di-
rectly taxed only by the states 1t is
strange, indeed, that the distinguished
judges failed to see that the entire taxa
ton for state county and municipal gov
ernmepts and the support of schools falls
upon that class of property which under
the compromises of the constitution vas
set aside to DO directly taxed only by tt Q
states. Out of the entire sum raised by
taxation in 1890 the national government
raised only 1851, 600. 900, including postal
revenues, while the states and their subor
dinate governments raised 1855, 900, 900.
The latter revenue was nearly proper
toned to the taxable wealth in the several
states, but with excess in the richer, so
that while the three million people in North
Carolina, South Carolina. Georgia and
Alabama, with SO, AGO, 900, 600 true valua-
ton of property, paid in all; taxes under
state authority 81, 500, 000 less than three
million people in New York with S.
$40. 900, 000 in valuation of property paid
in all taxes under state authority $9l, =
coo, 00O
1t was the distinct intent of the consti-
tuition that direct taxation of such prop
erty should be reserved as a means of
support for state, county and municipal
governments, in all their functions direct
ly affecting the personal well being and
the property interests Of their inhabitants
They, it was felt, would more .prudently
guard such expenditures and more wisely
levy such taxes than general govern
ment could, controlled by people of other
states. But this does not exempt such
property from the burdens of govern
ment. On the contrary. it forces such
property to bear more than half the entire
expenses. Nor are there wanting to the
national government other means, exclu-
sive of direct taxation of property, for
making wealth bear its full share of the
national burdens. The most important
Of these, the duties on imports so grad
uated that consumers of costly foreign
luxuries pay much while the millions Of
| wage earners pay little or nothing. it was
the distinct aim of the Demo Populist
policy to sweep away, or SO to alter that.
as under tho Wilson bill, larger sums
could be paid by the millions who CON
sumo sugar, tobacco. whiskey and beer,
and smaller sums by the wealthy few
who buy laces and silks, fine woolens
and other luxuries from abroad.
1t is strangely unfounded theory that
the national government may be crippled
by depriying it of power to tax property
directly. During tho stress of civil war,
when the nation was in relatively greater
need Of revenue than 1t is ever likely to