The Portland daily press., 1895-05-21

clude that the enforced satisfaction
from the yield IF all the owners real OF
personal property, in the manner pre-
scrlbed, as SO different from tax upon
the property itself, that it is not di-
rect, but an indirect tax in the mean
ing of the constitution.
| we know of no reason for noioing
otherwise than that the words ulrect
taxes" ON the one hand, and duties.
| Imposts and excises" on the othef, were
used in the constitution in their natural
and obvious sense, nor on arriving at
what those terms Fem brace, do we per-
celve any ground for enlarging them
beyond or narrowing then within their
natural and obvious import at the
time the constitution was formed and
ratified.
And, passing from the text, we regard
the conclusion reached as inevitable,
when the circumstances which round
the convention and controlled it's action,
and the views of those who framed and
those who adopted the constitution are
considered
Continuing, he said: The constitution
prohl bits any direct tax, unless in pro-
portion to numbers rs FasCertained by
the census, and in the light OF the cir
cumstances to which we have referred,
1t is not an evasion of that prohibition
TO hold that general unapportioned
tax imposed upon all property owners
as body, for or in respect OF their
property is not direct, in the meaning
OF the constitution. because confined to
the income thereof. Whatever the spec
ulative views of political economists or
revenue reformers may be, can it be
properly held that.the constitution, TAX
en- IN it's plain and obvious sense, and
with due regard to kthe circumstances
attending the formation of the govern
ment,, authorizes a general unappor-
toned tax on the products of the farm
aud the rents of real estate, although
imposed merely because of ownership
and with no possible means of escape
from payment, as belonging to q totally
different class from that which in
cludes the property whence the income
proceeds.
There can be but one answer unless
the constitutional restriction is to he
and the object of it's trainers defeated.
We find it impossible to hold that
fundamental requisition deemed SO inn
portant as to be enforced by two pro-
visions, one affirmative and one negative,
can be refined away by forced distinc-
tions between that which gives value
to property and the property itself.
Experiment Was Costly.
Washington. May 20.-The experiment of
reviving the income tax has been rather
costly to the United States treasury. Up to
date the cost of preparing for the enforce
ment of the law now declared uncon stitu-
tional. aggregates about 100000, as all
printing done in preparing blank forms of
returns is dead loss. There were sp-
pointed two hundred and forty depu ty COL
lectors of internal revenue of the especial
purpose of handling this tax, all of whom
will now be gradually dismissed Up to
May first. the amount of tax paid in MAS by
corporations. Sl6,649.59; by persons. $685.
52l.54. Since that date about $1,000 was re-
ceived. making total in round figures of
S8O.0O0. This money will ba refunded under
section 1920 Of the Revised Statutes, upon
application made to the commissioners of
internal revenue through the collector, 20
whom the tax return was originally made
Ono applica tion has already been flied fof
the return of tax paid in. 1t is made by ex-
Senator Camden of Vest Virginia, who fled
1t Eve minutes after Chief Justice Fuller
announced the decision of the court.