The Roanoke times. [volume] (Roanoke, Va.) 1890-1895, 1895-04-25
THE INCOME TAX CASES.
Text OF the Opinion of Chiof Justice
Fuller.

Ac1t OF the Opinion of Chiof Ju,tIce
Fullcr.
WASHINGTON, April 24.-The text OF
tho op Mon OF Chief Justice Fuller in
the income tax cases. which was de-
livered on the Sth instant, was made
public to-day. The opinion is preceded
by an elaborate review of the history of
the cases. The opinion proper Is intro.
duced with the statement that "the
constitution provides that representa-
ttves and direct taxes shall be appor.
tloned among the several states accord.
ing to numbers, and that no direct tax
shall be laid except according to the
enumeration provided for; and also that
all duties, imposts and excises shall be
uniform throughout the United States"
More than this, by the constitution
she States not only gave to the nation
tne concurrent power to tax persons and
property directly, but they surrendered
their own power to levy taxes on inn
potts ana to regulate commerce. So,
when the weather. States, as between
themselves and those who were to come.
gave up, for the common good, the great
source OF revenue derived through COM
mercs, they did so In reliaLcs on the
protection afforded by the restrictions
on the grant OF power. BY far the
greater part of the opinion is devoted
TO the consideration Of the question
whether q tax on rents is q direct tax
within the meaning of ths constitute
Ordinarily, says the Chief Justice,
AL taxes paid primarily by persons
who can shift the burden upon some
one else, or who are under no legal Gem
pulslon to pay them, are considered in
direct taxes; but n tax upon property
holders in respect of their estates,
whether real or personal or of the in
come yielded by such estates, and tho
payment CT which cannot be avoided,
are direct taxes. Tho following propo-
sitions are laid down:
VI. That the distinction between
direct and Indirect taxation was we'll
understood by the trainers of the con-
stitution and those who adopted 1t.
2. That under the State system OF tax
alton all taxes on real estate or per.
sonal property, or tho rents, or the in
come thereof, were regarded as direct
taxes. 3. That the rules of apportion.
ment and OF uniformity were adopted in
view OF that distinction and those syss
TENS. 4 That whether the tax on car
riages was direct or indirect was dis
puted, but the tax was sustained as a
tax on the use and excise. 5. That the
original expectation was that the power
~ NiASSS boAoeiOh WOulQ Us GS6IClSeU
only in extraordinary exigencies and
down to August Is, 1894, this expecta.
tion has been realized. The act OF that
date was passed in time OF profound
peace and If we assume thst no special
eXlgency called for unusual legislation,
and that resort to this mode of taxation
Is become an ordinary and usual means
OF supply, that fac. furnishes an addi-
tional reason for clrcumspection and
care in disposing OF the case"
Summing up, the Chief Justice says
among other things: The require
ment OF the constitution is that no
direct tax shall be laid otherwise than
by appointment, aud 1t is admitted that
tax on real estate is direct tax The
real question is, is there any basis upon
which to rest the contention that real
estate belongs to one OF the great
classes of taxes, while the income which
ID incident to the ownership belongs to
the other? We are unable to perceive
any ground for the alleged distinction.
comparatively brief space is devoted to
the question of tax on the income de-
rived from the municipal bonds"
"The constitution says the opinion
"contemplates the independent exercise
by the nation and State severally of
their constitutional powers. AS the
States cannot tax the powers, tho opera
lions, or the property of the United
states, nor the means which they em-
pioy to carry their powers into execu-
tion so it has been held that the United
States have no power under the consti-
tuition to take either the instrumentalis
ties or the property OF State. A
municipal corporation ia the representa-
tive Of the State, and one of the instrua
mentalities OF the State government 1t
was long ago determined that the prop.
erty and revenues of municipal corporal
tions are not subjects of federal taxa
tlon."
New iron safe for sale by Copper e
Stone at sacrifice