The Roanoke times. [volume] (Roanoke, Va.) 1890-1895, 1895-05-21
TIE INCoME TAX DECIsIoN.

The Supreme Court by o majority OF
one has decided that the income tax bill
passed by the Fifty.third Congress Is
unconstitutional. and, as the.four dis
senting idges stated in their opinions,
has established precedent fraught
culsted to paralyze the legislative arm
OF the government when the wealth of
the country may be called upon to aid
in it's preservation and to create great
discomfort among those citizens who
may be called on to risk life and limb
in It's defense.
In deciding against the validity of
the tax on incomes, the court virtually
restores the States to @ condition as
weak as that under which they were
held together before the adoption OF
the present constitution. The men
who do the fighting when the integrity
of the government..:is threatened will
be loath to do SO when their fellow citi-
Zens with moro abundant means are NOT
called on to contribute portion of
their wealth to feed and clothe the
armies in tho field. In other words the
decision is serious damper to patriots
ism and will certainly not tend to allay
the discomfort now existing among the
masses of the people against the alleged
abuses Of wealth and it's monopolistic
tendencies. The following synopsis of
some Of the dissenting opinions speaks
Tor itself:
Justice Harlan said this decision was
significant and meant virtually that all
Incomes could be taxed. Capitation taxes
and taxes on land he conceded should
be considered As direct and they had
been uniformly held to be. The change
contemplated from the former practice
in this matter was little less than 9 rev.
olution. He held the tax on rents to
be duty on something entirely distinct
from the tax on the land from which
the rent WAS collected. He ombatted
the idea that rents were q devise OF
land in view of the fact that the present
law was to continue in operation for
only five years. A tax on the land is
generally lien on land while that on
rents Is not. In its essence tax on
rents is tax on money where the tax
Is payable in money.
In his judgment. to say nothing of
former holdings of the court, the decis-
ion might we'll excite very grave ap.
prehension, in that it strikes at the
authority of the government to protec t
itself in times Of great emergency. 1t
is tendency to return to the old system
OF the time OF the federation before the
constitution was adopted. Such a
change menaced the authority of the
government, relieving as it does all the
wealth OF the country from the opera
tion5 OF an income tax. Such de-
cision could not have any other effect
than that OF arousing such indignation
among the free men of the people that
1t would never be repeated.
1t cannot be regarded otherwise than
disaster to the country. The practical,
If not the direct feet of the decisio
to-day is to give to certain kinds OF
property position OF favoritism and
advantage that Is inco nsistent with the
fundamental principles of our social or
ganization, and to invest them with
power and influence that may be peril
GUS to that portion OF the American
people upon whom rests the larger part
OF the burdens of the government, and
who ought not to be sub jected to the
dominion OF aggregated wealth any