Fort Worth gazette. [volume] (Fort Worth, Tex.) 1891-1898, 1895-05-21

making an exception"
Being indirect and therefore TO be
laid by npportionment, is there any
real difficulty in doing so? Cannot con-
gress II the necessity exists OF raising
thirty, forty of any other number OF
million dollars for the support of the
, government, in addition to the revenue
from duties, imposts and exclses, ap-
portion the quota of each state upon
the basis OF census and thus advise II
OF the payment which must be made
and proceed to assess that amount on
all the real and personal property or
the income of all persons In the state
and collect the same II the state does
not In the meantime assume ana pay
its quota and collect the amount, nc-
cording to Its own system and IN It's
own wav? In conveniences might pos
sibly attend the levy OF an income tax,
but that 1t IL objectionable Is hardly
denied. although IL is asserted that 1t
would operate 30 unequally as to be
undesirable.
In the disposition OF the inquiry
whether general apportioned tax on
the income of real and personal prop
erty can be sustained under tine consu-
tuition It is apparnet that the sugBes-
ton that the result of compliance WIN
the fundamental law would tend TO
the abandonment of that method OF
taxation altogether, because OF IN
eaualltles alleged to necessarily accom-
pany It's pursuit, could not be allowed
to influence the conclusion, but the
suggestion not unnaturally invited at
tention TO the contetion OF appellots
counsel that the want OF uniformity
and equality in this act Is such as TO
invalldate II.
And figures drawn from the census
are given showing that enormous as
sets OF mutual insurance companies, OF
building associations, of mutual saw
ings banks, large productive property
OF ecclesiastical organizations are eN-
empted and that the exemptions reach
so many hundred millions that The rate
Of taxation would perhaps have been
reduced one-half IL they had not been
made. We are not dealing with the
act from that point OF view, but as
suming the data to be substantially
reliable. II the sum desired TO be raised
had been apportioncd 1t may be
doubled whether any state which paid
its quota and collected the amount by
its own methods would or could under
its constitution have allowed largo
part OF the property alluded to. to es-
cape taxation.
II so, better measure OF equality
would have been maintained than
would be otherwise possible, since ac-
cording TO the argument for the gov
eminent the rule OF equality is not pre-
scribed by the constitution as to Fed
eral taxation, and the Observance OF
such rule is inherent in all just taxa
iion is purely matter OF legislative
discretion.
We are not here concerned
with the question whether
an income tax be or be
not desirable. nor whether such tax
would enable the government to d.
mlnish taxes on articles OF eonsump-
ton and duties on imports and TO en-
ter upon what may believed TO be re-
form OF Its fiscal and commercial sys-
tens. Questions OF that character be-
long TO the controversies OF political
parties and cannot be settled by judi
cial decision. In these caaes our prov
ince IL to determine whether this IN
come tax on rerenut from property
does or does not belong 10 the class OF
direct taxes. II II does, II Is. being un-
unapportioned, In violation OF the con-
stItution and we must 10 declare. Be
ing OF opinion that so much OF this law
as lays a tax on income from real ana
personal property is invalid. we are
brought to the question OF the effect OF
that conclusion upon the law us