Greenbrier independent. [volume] (Lewisburg, Va. [W. Va.]) 1859-1980, 1895-05-30
The Income Tax,

In delivering the opinion of a ma
jority of the Supreme Court i'm the
income tax cases, Chief Justice Full /
Ter said:
1.-The Constitution divided federal
taxation into two great classes-the !
class of direct taxes and the class of |
duties, imports and excuses, and pre- |
scribeS two rules which qualified the |
grant of power as to each class. The |
power to lay directtaNes, apportioned |
among the several States in propor-
uon TO their representation in the |
popular branch of Congress, was |
plenary and absolute; but to lay di- |
rect taxes without appOrtionment
was forbidden. The power to lay
duties, impoStS and excuses was sub |
yect to the qualification that that the
imposition must be uniform through
out the United States"
He then holds all taxes laid upon
real and personal property as direct,
and void unless apportioned among
the several States according to repre-
sentation, which rule was not OBJ
served in the law under considera-
ton, and concludes that if taxes laid
upon real and personal property be
direct, none the less so is tax laid
upon incomes derived from real or
personal property if not apportioned
according to the constitutional rule.
Now, if oil taxes laid upon per-
sonal property and upon the income
derived therefrom are direct, and
unconstitutional and void unless ap.
portioned according to representa-
ton, does it not follow az logical
result that the internal revenue laws
must be held unconstitutional? DO
they not impose taxes upon personal
property--whiskey and tobacco
and without any regard whatever to
the constitutional rule of apportion-
ment?
Justice Harlan was almost violent
in delivering his opinion in opposi-
ton to the views of the majority.
In my Judgment" said he, "to
say nothing of the disregard of the
I,
and Of the practice of the govern
ment for century-this decision
may well excite the gravest appre-
tensions. 1t strikes at the very
foundations of national authority, in
that il denies to the General Govern
ment power which is, or NAV, at
some time, in great emergency,
such as that of war, become vital to
nd L.,
Union. 1t tends to re-establish that
condition of helplessness in which
Congress found itself during the pc
Rod of the articles of confederation,
when il was without power, by laws
operating directly upon individuals,
to lay and collect, through its own
agents, taxes sufficient to pay the
debts and defray the expenses of
government, and was dependent in
all such matters upon the gooG will
of the States and their promptness
in meeting the acquisitions made
upon them by Congress. In its prac-
tical operation this decision with
draws from national taxation not
only all incomes derived from real
estate, but the personal property of
the whole country invested per-
sonal property, bonds, stocks, invest
ments of all kinds'-and the income
that may be derived from such prop
erty."
Justice White stated his views
briefly. From first to last, he said,
the opinion of the majority was but
series Of contradictory PROPOSE
tions, one eating up and destroying
the others. He spoke of the decision
as blow struck at the American
people, and said that the power of
leVylng an Income tax now left could
only be exercised with such injustice
that no legislative body would dare
attempt to exercise it, for such an at
tempt would bring forward a bloody
revolution.
Justice Brown was more moderate.
but his dissent from the views of the
majority was none the less decided.
He said:
While i have no doubt that Con-
gresS Will find some means of sur
mounting the present crisis, my fear
is that In some moment of national
peril this decision will rise I'D To
Illustrate its will and paralyze its
arm. ] hope it may not prove the
first step toward the submergence of
the liberties of the people in a sordid
despotism of wealth.n
Justice Jackson also delivered a
dissenting opinion. 1t was a to
decision, which will greatly weaken
its force with the people.
SECRETARY GRESHAM DEAD
Hon. Walter q. Gresham, Secretary
of State, died, of pleurisy, at his
home in Washington last Tuesday
morning, the 2Sth, at 1:l5, after an
illness Of four weeks. He was a
Major-General in the Federal armv
during the war, was for fourteen
years Judge of the District Court of
Indiana, eight years Judge of the
y. >. Circuit Court of Illinois. was
Postmaster General and Secretary of
the Treasury under President Ar.
thur, and, at the time of his death
Secretary of State under Mr.. Cleve-