The Wheeling daily intelligencer. [volume] (Wheeling, W. Va.) 1865-1903, 1895-04-09

WASHINGTON, April S.-Atter almost
nor,h Of deliberation, tho United
States supreme court rendered its do.
cirion to-day in the income tax case,
deciding by.a divided court the law
TO be valid, excep. regarding the in
comes derived from ronts and from
municipal bonds, 10 which points the
decision wa, that the law was rnconsti-
ta,ional. The court was tic on tho
question OF the constitutionali,y OF the
law a, a whole. Dissenting opinions
we're delivered by Justices Field, White
and harlan.
The opinion Was general among law
YET, and legislators that the case would
be reached to-day, and tho interest
which has characterized the case from
the beginning was again made manifest
By an unusual attendance OF the public
in the court room. Tho space is limited
s. oe.t, but every available seat inside
and outside the bar was occupied. and
many wero turned away because tho
chamber could not accommodate all
who applied for admission.
Ouly members OF the bar were ad-
n;i,ed to the inner circle and those in
attendance Included many lawyers from
O,h., citie, as well rs a large represen.
Il.ion from Washington.
There was only one member o! the
bench absent-Juatice Jackson, who
ha, not been able to attend upon the
court sincs last fall, and who has not
participated in the consideration OF the
cMs in any way. It is TO his absence
thl, the even division OF the court on
the majority Of the propositions in.
volved in the case Is due. II he had
been present, such result would have
been impossible. and the opinion would
have included decision OF all the
points involved, instead OF only the two
in regard 10 incomes derived from rents
and municipal and state boads.
DELIVERY OF THE OPINION.
The spectators had not long TO wal:
for the beginning OF the delivery OF the
main opinion after the court convened.
Tne judges filed promptly in at high
noon, and there was very little prelimi-
cary work before the chief justice be-
giu the delivery Of au opinion. which !s
regarded by many as the most i'm portant
ani iiar.reaching in its effects that has
been rendered In this court since the
days OF the rebellion. There were only
two minor decisions rendered by other
members OF the bench, when Mr.. Chief
Jr..ics Fuller. after making q few rou-
tine announcements, began at 1905 to
read the courts decree in the case ot
Charles Pollock veraus the Farmers
Loan aud Trust COMPANY and others.
This was the frat in order OF the cases
aSaiua. the trust company. aud the con.
clTsion reached In 1t applies also to the
case OF Hyde versus the Continental
T'us. Company, a. the aucsNons at
issue are the same 10 both cases. The
chief Justice read with considerable
!apdity, but his voice was at all times
clsl. and diatinct, and tho lawyers pres
snt who had iamiliarized themlelycs
With the case had liitlo or no difficulty
II following him. Toe delivery OF tho
opinion consumed an hours t!mc, and
all present gave tho closest attention.
Mr.. Fuller began with a briet refer.
encs to question OF Jurisdiction In the
:,se. This point had. he said, been fro
GIsntly referred to. but he dismissed i.
oysayiug tha. aa the question mad not
been ,aised IN tho court below, and had
neen waived in the argument Of tho
c,Is IN the supreme court, there ap-
pslrsd no objection TO considering .ho
ca" purely on Its merits.
TIE EXCEPTIONS.
Proceeding to the end. ho gave his at
nn.lon TO the objections to tho law as
made by the appellant. quoting tho
principal one n, follows:
Frh--Tha. the act imposes direct
iaI in respuct OF the roal estate, rents,
am.' and profits as well rs OF the in.
come and profit, o! personal proncr.y.
knd 10. beug appor.ioned, Ia \ violation
o. ioctIon OF article OF tho cons.i.u-
il1a.
SeconG-That tho law, II not impos-
MA direct tar. Is nevertheless uncon.
thtu''onal in that i.s provisions are not
uctiotm throughout. tho United States,
ana 90 no. operate with tho snmo force
ana ehect upon tho subject OF tho tax
"hetsTet found. and in that it provides
exemptions in favor OF individuals and
eoparsnorships, Hhilo denying MI cx.
Somp'ion' TO corporations having Il slut.
'ar income derived from liks property
ana values. Rnd provides for other OK.
'ihPtlona and inequalities In violation
~ sec'ion OF article OF the cons.I,u.
ton.
lhlrd-That tho &C, provide, no OK.
'hpuon o! tho tax upon nComou do.
hVnh from the stocis and bonds OF
''aies of the United State, nni counties
HnG municipal.ies therein, which stocks
ana bonds arc not proper subjects for
no taxi NC power OF Congress. The
;:oncome from these securities in tho
uai.cd States amounts to ovnr sos.
VU,OO0 per annum. on which tho total
annual Income tax would be 81 SOC, 900.
ne body OF tho opinion was devoted
10 the combination OF tho ouestion
i'on 4 constitutional point Of WOW, and
involved a very elaborate definition al
II" meaning oi tho phrase, "direct
axes and also a construction OF tho
constitutional requirement, ~ to appor.
hnnmont. This mado necessary a rc.
view oil many former opinions OF tho
court, and a nutnb ber 0f which In clullny