Waterbury evening Democrat., 1895-05-21
JUSTICE JACKSON ON THE BENCH.

F. representation, all thoso sections consti- tuting one entire scheme of taxation arc necessarily invalid.
 The decrees hGreinbefOre entered in this court will be vacated, the dccrees be- low will be reversed and the cases remand ed, with instructions to grant the relief prayed"
 When Justice Fuller concluded the opinion of tho court declaring the tax un- constitutional, there was murmur of ap- plause. which was promptly checked by tho marshal.
 Mr Justice Harlan then followed with a dissenting opinion.
 Justice Harlan Dissents.
 Justice Harlan delivered the principal dissenting opinion, and in doing so gave utterance to language which attracted worry marked attention from those present because of it's direotness. After brief ar gument against the position of the court construing taxes on incomes derived from rents as direct tax he said
 "ln my ludSmCnt-to say nothing of the disregard of tho former adjudications of this court and of the practice of tho government for century-this decision may well excite the gravest apprchcnSionS. IL strikes at the very foundations of na- tional authority, in that it donieS to the general government a power which Is, or may at some timo in great emergency, such as that of war become vital to the existence and preservation of the niOn. It tends to ru-CStablish that condition ot hClplesSness in which congress found it. self during tho period of the articles of confedCration. when it was without power by laws operating directly upon individ- uals-to lay and collect through its own nd f,N defray expenses of government and was dependent in all such matters upon the good will of the states and their prompt ness in r!eOting the acquisitions made upon thCm by congress-
 Con iud!nE. Justice IIarl1n id: " H." Judgment just rVudrind defeats thU H.irVN~u If congress by taking out of the revenue uHt less than S3u, u0O. 900 and possii ly >@0. uO0, OuO expected to bo raised from inrunIs. We know from tho official journals of both houses oi congress that | taxation would not have been reduced to tho cxtcu, il was by the Wilson act but for the lelinf that if tho country had the | benefit of IlvenUC derived from a tax on inconEs that could be safely done. We know from official sources that each house | of COngrrsS distinctly refused to strike out the provisions imposing tax on incomes In every pusSible way the two houses of congress indicated that it must Do a 1 part of any sChemn for tho reduction Of taxation and for raising revenue for the | support of the government that (with Cer- tain exccptions) incomes arising from ev- cry kind of property anu from every trade and calling should bear somo of tho bur dcns of tho taxation imposed.
 l But tho court takes care tO say that | there is no question as to tho validity of any part of the Wilson act except thosc sections which provide for a tax on in | comes Thus something is saved for the | support and maintenance of tho govern | mont. It nevertheless results that those l parts of the Wilson act wEiCh survive the | new theory of tho constitution evolved Ey | theso cases arc thuso imposing burdens upon the great body of the Americans who derive no ronts from rcal estate and who | are not sO fortunate as tu own invested | personal property, such as tho bonds UT stocks of mammoth corporations, which | hold within their control almost tho entire 1 business of the country.
 "SuCh a result Is one to Do deeply de plorrd. It cannot be regarded otherwise | than q disaster to the country"
 In delivering his dissent Mir. Justice Harlan was severe in his dcnunciation of his associates who differed with him. He | trequently turned In hlS chair and Glarod dcflantly at Chief Justice Fuller, who sat at his right hand He scorned those mon | who pretended to bs conservative in de- claring that congress has no right to levy a tax upon lands and other personal prop | erty to support the government
 The big justice from kentucky grow red In the face, pounded his desk and worked himself up to high pitch of ex- citement Then he recovered his good hu-
 mor and reclted an anecdote about a dog.
 with little dash of race horses thrown in.
 MT. Harlan was followed in the same
 line by Mir. Justice Brown, who was sup
 posed to be waverlng In regard to tho tax.
 After Justice Brown finished his dis
 sent. to the surprise of all present. Mir,
 Justice Jackson also read strong dissent
 in support of tho constitutionality of the
 tax.