Abilene weekly reflector. [volume] (Abilene, Kan.) 1888-1935, 1895-05-23

q representation BASED on population
ascertained by the census, was plenary
and absolute but to lay direct taxes
without apportionment was forbidden.
The power to lay duties, imposts and
excuses was subject to the qnalihca'
ton that the imposition must be uni
form throughout the United States.
Our previous decision was confined
TO the consideration Of the validity Of
the tax on the income from real estate,
and on the income from municipal
bonds. The question thus limited was
whether such taxation was direct or
not, in the meaning Of the constitu-
ton and the court went no farther as
to the tax ON the incomes from real es-
tate than to hold that 1t fell within
the same class as the source whence
the income was derived, that Is, that q
tax upon the realty and u tax upon the
receipts therefrom were alike direct;
while as to the income from municipal
bonds, that could not be taxed because
OF want Of power to tax the source,
ana no reference was made to the ma
ture of the tax as being direct or indi-
rect.
I'VE are now permitted to broaden
the field of inquiry and determine to
which of the two great classes tax
upon a persons entire income whether
derived from rcntsor products or other
wise OF real estate, or from bonds,
stocks or other forms of personal prop
erty belongs and VIC are unable to con
clude that the enforced subtraction
from the yield of all the owners's real or
personal property in manner prescribed
Is 30 different from II tax upon the
property itself that 1t is not a direct
but an indirect tax in the meaning Of
the constitution. The words OF the
constitution are to DO taken In their
obvious sense, and to have reasonable
construction. In Gibbons VS.. Ogden,
Mr.. Chief Justice Marshall, with his
usual felicity, said As men, whose
intentions require no concealment,
generally employ the words which
most directly and aptly express
the ideas they intend to convey,
the enlightened patriots who framed
our constitution and the people
who adopted 1t must be understood to
have employed words in their natural
sense, and to have intended what they
have said, We know Of no reason for
holding otherwise than that the words
direct taxes on the one hand and 'du-
ties, imposts and excuses on the other
were used In the constitution In their
natural and obvious senses, nor in ar
irving at what those terms embrace,
do we perceive any ground for enlarg-
ing them beyond or narrowing them
within their natural and obvious. i'm
port at the time the constitution was
framed and ratified.
The chief justice next discussed the
reasons for the constitutional provi-
sions regarding direct taxation. The
states had plenary powers Of taxation,
but gave up the great sources OF reve-
nue. derived from commerce, and re.
tanned the power Of levying taxes and
duties covering anything other than
excuses, but in respect to them the
range of taxation was narrowed by the
power granted to the federal govern.
ment over interstate com merce While
they granted the power Of apportion.
ing direct taxation they secured to the
states the opportunity to pay the
amount apportioned and to recoup
from their own citizens in the most
feasible way.
The opinion continued: ut is said
that u tax on the whole income of
property is not direct tax, but q
duty. We do not think so. Direct
taxation was not restricted in one
breath and the restriction blown to the
winds In another, "
The conclusions of the court were as
follows;
First we adhere to the opinion al.
ready announced that taxes on real
estate being indisputably direct taxes,
taxes ON the rents on income OF real
estate are equally direct taxes.
Second, we are Of opinion that taxes
on personal property or ON the income
Of personal property are likewise direct
taxes.
Third, the tax imposed by sections
q to 81 inclusive, of the act Of 1894, SO
far as 1t falls on the income OF real
estate and on personal property being
n direct tax within the meaning Of the
constitution and therefore unconstitu-
tional and void, because not appor-
toned according to representations, all
those sections constituting one entire
scheme OF taxation are necessarily in
valid.
1.-THE DEGREES hereinbefore entered
in this court will be vacated The do.
crees below will be reversed and the
cases remanded with instructions to
grant the relief prayed"
Sections r to 81 of the tariff act OF
1874, referred to In the conclusions Of
the court, are all the sections OF the
oct relating to the income tax, so that
the entire incoms tax law is declared