The Middleburgh post. [volume] (Middleburgh, Snyder Co., Pa.) 1883-1916, 1895-05-23
INCOME TAX LAW DEAD.
SUPREME COURT DECISION.
Money Collected For Taxes Will be
Promptly Refunded.

The supreme court has declared tho in.
come tax law unconstitutional The CHIEF
justice announced the following conclusion
Monday:
First--we adhere 10 the opinion alroady
announced that taxes on real estate being
undisputably direct taxes, taxes on the rents
or income OF real estate are equally direct
taxes.
second-we aro OF opinion that taxes on
personal property or on the income Of per.
sonal property are likewise direct taxes.
Third-1he tax imposed by sections "a 70
81, inclusive, OF the act OF 1894. 80 far as II
falls on the income OF real estate, and OF per.
sonal property, being direct tax within the
meaning OF the constitution, and therefore,
unconstitutional and void because not APP
porticned according TO representation, all
those sections constituting one entire scheme
OF taxation are necessarily invalid.
The DEGREES berelnbeforc entered in this
court will 10 vacated; the DEGREES below will
be reserved, and the cases remanded, with
instructions to grant the relief prayed. Op.
inions will also be read by justices jackson,
White Harlan and Brown.
Upon the question OF the general unc onsti-
tutionality Of the law, the court Ia under.
stood to be divided as follows: Against the
law, Chief Justice Fuller. Justices Field Gray,
Brewer and Shiras; for the law. Justices Har-
Ian, Brown, jackson and White.
la delivering the opinion In the income tax
cases. Chief Justice Fuller said:
Whenever this court Ia required TO pass
upon the validity OF an act OF congress, as
tested by the fundamental law enacted by the
people. the duty imposed demands In its dis.
charge the utmost deliberation aud care and
invokes the deepest sense OF responsibility.
And this is especially so when the question
involves the exercise OF great governmental
power and brings into consideration. as vital.
ly affected by the decision, that complex
system OF government so sagaciously framed
TO secure and rerpetute IAN indestructible
union. composed Of indestructibe states. We
have, therefore, with an anxious desire to
omit nothing which might In any degree
tend TO elucidate the questions submitted
and aided by further able arguments EN-.
bodying the fruits OF elaborate research
carefully re-examined these cases with the
result that. while our former conclusions
remain unchanged, their scope must be en-.
lnrged by the acceptance OF their logical con.
sequences The very nature OF the constitu-
tion, as observed by Chief Justice Marshall
in one OF his greatest judgments, requires
that only its great outlines should be marked,
its important objects designated and the mi.
nor ingredients which compose those objects
be deduced from the nature OF tho objects
Themselves
Shortly before o'clock. Chief Justice
Fuller concluded. and was followed by
Justice Harlan, who read vigorous dis.
sent
Internal Revenue Commissioner Miller says
that under section $3.50 OF the revised stat.
utes all the money paid in on account OF the
income tax will bo refunded to the taxpayers
by the treasury department without delay.
Acting under this section internal revenue
taxes wr )ngful,y collected are daily refund
ed by his Office and the same action will be
taken as to repaying the income tax collect
ed. 1t amounts to only $4,000.