River Falls journal. [volume] (River Falls, Pierce County, Wis.) 1872-2019, 1895-05-23

as to warrant a belief that the legislature In
tended them as a whole. and that il all could
not be carried into effect the legislature would
not pass the residue independently, and some
parts are unconstitutional. all the provisions
which are thus dependent. conditional or con-
nected, must fan with them
Defeats Intent of Law.
According to the census the true valuation
OF real and personal property Ia the United
States in 1890 was s65 ,0S7 .oel. 1871, Of which
real estate. with improvements thereon made
up s39. 54454433 OF course. from the latter
must be deducted, in applying these sec
tions. all unproductive property and all prop
erty whose net yield does not exceed $1,000
but even With such deductions it is evident
that the income from realty formed a vital
part Of the scheme for taxation embodied
therein II that be stricken out. and also
the income from all vested personal
property, bonds. stocks, investments OF
all kinds. II is obvious that by far the
largest part of the anticipated revenue would
be eliminated. AMI this would leave the bur
Gen OF the tax 10 be borne by professions.
trades. employments or vacations. and in that
what was intended as tax on capital would
remain In substance a tax on occupations and
labor We cannot believe that such was the
intention OF congress
1--WE GO not mean 10 say that an act laying
By spportionment a direct tax on all real
estate and personal property or the income
business, privileges, employments and voca-
tions. But this is not such an act. and TIE
scheme must be considered as a whole.
Being Invalid as TO the greater part, and
falling as the tax would il any part were held
valid. in a direction which could not have been
contemplated except in connection with the
taxation considered as an entirety we are
constrained 10 conclude that sections % to 81,
inclusive. OF the act which became a law with
out the signature Of the president are uncon-
stitutional"
Something of a Sensation.
Dissenting opinions were read by Justices
Harlan. Brown, Jackson and White.
The four dissenting opinions were in reality
the sensation OF the day, for each breathed a
spirit If defiance to the opinions of the ma
jority not often developed in the court Of last
resort. Justice Harlan denounced the decision
of the court in unmeasurei terms as a calam-
| ity and an unheard-of interpret ltion OF
the constitution. He did not hesitate TO de-
clare that the people should proceed at once
| to amend the constitution so that in the future
congress might tax incomes IL the emergency
should arise. He was filed with vio-
lent iudign tiOl at the action Of the
court. whiC took away from congress
the right - tax the rich and left to
the leeis tive body the right TO tax industry
Oniy. ne was fairly trembling with suppressed
emotion when he declared his solemn opinion
that this action OF the court was Of tue kind
which n other nations and times had over
turned governments and placed power in the
hands Of mobs.
Justice jackson pronounced the decision a
calamity to the nation and disaster to the
| government, because il took away vital part
| OF its taxing power. Justice Brown also de-
nounced the decision OF the majority as some
/ thing little short of mOnstrous Justice
White also dissented and his opinion boiled
down was that the majority OF the court had
| been guilty OF a terrible mistake in Law and an
| outrage on good public policy.
Money VIII BE Refunded.
WASHINGTON, May 2l.-Internal Rev
euue Commissioner Miller says that
under section 1920 OF the revised
statutes all the moneys paid in on ac-
count of the income tax will be re-
funded to the payers by the treas
ury department without delay. Act
ing under this section internal revenue
taxes wrongfuny collected are daily
refunded by his Office, and the same
action will be taken as 20 repaying the
income tax collected. 1t amounts to
only 5000.