The state herald., 1895-05-24

Of the decision to-day Is to give to certain
kinds Of property a position Of .fpyorit.
Ism and advantage Inconsistent with the
fundamental principle Of our social
organ; to Invest them with power and in
fluence that Is perilous to that portion OF
the people upon whom rests the larger
part of the burdens of the government
and who ought not to be subjected to
the dominion Of aggregated wealth any
more than the property Of the country
should be at the mercy Of the lawless."
Justice White stated his Views briefly.
From first to last, he said, the opinion OF
the majority was but a series Of contra
dlctory propositions, one eating up and
destroying the other. On conclusion his
opinion said: 1.-The injustice Of the con
clusion points to the error of adopting It.
1t takes invested wealth and reads II
into the constitution rs a favored and
protected class Of property, whilst II
leaves the occupation Of the minister, the
doctor. the professor, the lawyer, the In
ventor, the author, the merchant and all
the various forms of human activity
upon which the prosperity Of a people
must depend, subject to taxation with
out apportlonment
made by Justice White after the read
Ing Of his written opinion. He spoke
Of the decision as a blow struck at the
American people and said the power Of
levylng an income tax now left could
that no legislative body would dare at
would bring forward bloody revolu
ton.
Justice jackson said: at Ia not and
cannot be denied that under tho broad
and comprehensive taxing poEsr con
ferred by the constitution. Coph4ess has
the authority to tax ipcomes hon what
soever source arising, whether FROM reai
estate or personal property or otherwise.
1t is equally clear that Congress In ex
erclse Of the authority has the discretion
to impose the tax upon incomes above q
designated amount. The underlying and
whether the taxation of income received
from land and personality are subject
to the rule Of apportionment."
The court, in his Judgment, took q
wrong method Of arriving at the true
meaning of the words direct tax" de
pending on the opinions OF writer's since
the constitution, who agreed in nothing
II was never contemplated by the fran.
ers of the constitution to reach by direct
taxation subjects of partial distribution.
What would be thought of direct tax
laid upon cotton at so much a bale, or
tobacco or rice. property not existing In
a majority Of the states. They cOntem
plated the app0rtionment OF direct ta1
on subject matter having general distrl
button among the states. They never
contemplated anything as direct tax
but that laid directly upon property Itself
according TO valuation Of assessment Nc
intention could be attributed to the fran
ers of the constitution TO make any tax
a direct tax which 1t was possible to ap
portion.
1.-THE practical operation Of the decis
ion Is not only to disregard the greal
principles of equality in taxation, but tn,
further principle that in the imposition
Of taxes the burdens should be imposed
upon those having the most ability tt
bear them. This decision works out til
rectly opposite result In relieving the cit
liens having the greater ability, while
the burdens OF taxation are made to fall
more heavily upon those having the
least ability. Considered In all its bear
ings. thesdecision is the most disastrous
blow ever struck mt the constitutional
power Of Congress. 1t strikes down M
important portion OF the most vital essen
tlal power OF the government in practi
ca!!y excluding any recourse to incomes
from real and personal estate for the pur
pose OF raising needed revenue to meet
the governments wants and necessities
under any circumstances"