Richmond dispatch. [volume] (Richmond, Va.) 1884-1903, 1895-04-30
MISREPRESENTATION ~, 1875
scnntor Morgan and Direct Taxes.

Senator Morgan. OF Alabama, is out In
another expression Of opinion as 10 what
h. words direct tax" mean in the Fed
srsl Constitution. If he can convince the
Supreme Court OF the United States that
his construction IS right. he viii In fact
,onyince that august tribunal that us
recent decisions or opinions In the III
.one-tax cases were wrong. Senator Nor
can says that the income tax law IS con-
stltutional I'm all its provisions. This he
ea,s with all due respect for the court
but ne presents his own views. Here IS
ono argument which We have noticed be
fore. but which Is presented with so much
iuCanulty and plauslbiity that 1t does
s,on 10 us It must make some impression
iloou the justices of the Supreme Bench.
d, wll at least serve TO attract their at
tcntlon to a question which was not raised
In the income-taX cases recently decided.
Ne quote Senator Morgan:
Il have not doubted that the income
tx law is constitutional in all It's prov
.s'cns. but | Will only state the ground on
y.fiCr ! rest that conviction, as IT relates
u the proper and constitutional definition
fourth clause Of section g. article /. of the
Constitution. which is that no capita
t.1g. or other direct tax shall be laid. un-
losR IN proportion TO the census or enufner-
alton herc,nbefors directed to be taken.
The reader will be prohted by reading
what Senator Morgan says on this point
We quote him again:
If slavery had not existed in the
90. q. atfats ton
these words would not have found their
way into the ninth section OF the first
article Of the Constitution. They were not
ncedful except as words Of partial restrit-
ton. for a special political purpose, re-
lating TO negro slavery. and had no REL
crtnce 10 the general power of taxation
except as they related to direct taxes on
ptrsOns They are repealed or rendered
superiuous by the fourteenth amendment
of the Constitution. which amends section
Of article ?. 10 which these words eX-
pressy reiate.
The words and direct taxes found in
clause 3. section 2 of the original Con-
stitution. are stricken out by the second
clause Of the fourteenth amendment, and
the power of Congress TO lay and collect
taxes Is no longer qualified by the duty
of apportioning direct taxes on persons
or property in connection with or upon
The basis of representation"
So. according to the distinguished Ala
bama Senator, who years ago had the rep
utation of being one Of the best if not the
best of the constitutional lawyers in the
United States Senate. the words direct
tax" are no longer in the Federal Const-
tuition. 1t is startling to think of
the justices Of the highest court
IN the land arguing with one
another as TO what is meant by a phrase
10 longer part of the law of the land.
The negro question in numerous forms
and shapes has come up again and again
in this country and now we find here
the same question troubling the most
august tribunal In the world.
viii the Supreme Court sustain Mr..
Morgan's contention? Hardly. 1t is more
than could be expected of human nature
for that court 10 confess 10 all the world
that the Alabama Senator is right May
not Senator Morgan's point have some in
huence upon the court when that tribunal
comes to pass upon the question of a
rehearing Of the incpme-tax cases?