The times. [volume] (Richmond, Va.) 1890-1903, 1895-04-10


The decision of the Supreme Court oil
the United States upon the income TAX
law is a landmark in the history ana
development of our institutions. II Is
not a landmark of the proportions ana
grandeur that it ought TO be- but II Is
landmark nevertheless. and it u.s. we feel
sure. only the beginning of monument
that will finally take its place. which VIII
stand as long as we are nation, 10
proclaim to the people of this country
that our Government was Instituted 10
establish a system of laws over them
founded in absolute equality and Justice
that are TO bear in exactly the same way
upon all Of the people-the highest and
the lowest, the humblest and the proud
est, the rich and the poor.
The Chief Justice in delivering his
opinion, declared the true inspiration and
theory of our Government when lac said
speaking of the motives that controlled
-Nese who efsunded IL: '"rhey had Just
.a.--a =, ~ ut OF a conflict upon the great
statesman. Dc of taxation with representa-
James l., and they were intended to 80 to-
hesoiYher; that Congress should impose
tax that 1t would fan with equal force
and effect upon all of the constituents
of those who voted for it,"
There is the touchstone of our insttu-
tons They were established in order
that the laws should bear in exactly the
same way upon all the citizens OF the
nation, granting favors and privileges to
none, and imposing no disabilities upon
one that did not equally fan on all 9TH
ers. If it had been suggested TO the
trainers of our Constitution that Congress
would make laws under it requiring one
citizen. with an income of $1,000 to pay
a tax. but exemptng another with an In
come Of 1899 from all liability to pay
that tax, 1t would have shocked them as
strongly as anything could have done
Justice Field. too-that venerable jurist
who has now proclaimed the soundest
Democratic doctrines from his place in
the court for more than thirty years
pointed out. with great force. the depart
ure of this law from those foundation
principles of equality and justice that
our Constitution was ordained to estab-
lish. Speaking of the exemptions in it
Of savings banks and building associa-
TONS he declared that these were In no
sense charitable institutions. but conduct
ed for the purpose of money-making or
money-savng. and that such exemptions
of business enterprises stamped the law
as class legislation OF the most pro-
nounced character. Nor can his brand
ing of 1t be escaped. When one money
seeking institution is exempted because
poor men are thought to be its chief
patrons and another money-seeking in
stitution is taxed because rich men
.,
Is then based upon the idea OF taxing the
rich because they are rich. and exempt
ing the poor because they are poor and
our laws are thus framed upon the idea
that they will benefit classes instead of
upon the idea that they win dispense
equal justice to ALL
The venerable Justice was we'll war
ranted in asking il the foundation idea
of equal laws. and equal justice to all
could thus be SET aside by Congress, where
would the power end? 1t would be
only steppingstone to other and great
err acts which would eventually open the
way for a war between the poor and
the rich. He was well justified in say
ing that such power assumed by Con-
gress and permitted TO 90 unchalenged.
would mark the hour when the decadence
OF the nation would commence. These
are wholesome and sound principles of
constitutional law. and they are the ele-
mental foundations OF democracy. An
nounced under these solemn circum-
stances. and sanctioned by one-half of
the Supreme Court, We have no doubt
that they will arrest the attention of
the country, and have a powerful infiu-
ence in bringing the public mind back to
the wholesome and benehcent principles
OF our Government from which many
men have been led away by the foolish
Populsts and erring free silver advocates
This veteran jurist took exactly the right
view when he said the whole law ought
70 be declared VOID.
II is a matter OF regret. indeed. that we
should find the only Southern man in
the court siding with the judges who were
willing 10 sec the inspiration OF the
Constitution set at naught BY this UNI
equal and unfair income TAX Jaw-