The Providence news. (Providence [R.I.]) 1891-1906, 1895-05-20
EVERY EvENING-ONE CENT.

compose those objects be deducted from
the nature of the object themselves
'In considering this question, then, we
must never forget that 1t is a constitution
that we are expounding. Federal Glasses
are divided in two great classes, the
direct tax class and the class of duties
imposed, and excises prescribes rules
which qualify the grant of power as to
each class. The power to lay direct taxos
apportioned among the several states In
proportion to their representation in
the popular branch OF Congress, q repre-
sentstion based on population ascertained
by the census, was plenary and absolute;
but to lay direct taxes without sppor-
tionment was forbidden.
"The power to lay duties, imports and
excises was subject to the qualification
that imposition must be uniform through.
out the United States.
sour previous decision was confined to
the econsideration of the validity of tho tax
on the income from real estate and the in
come from municipal bonds. The question
thus limited was whether such taxation
was direct or not, in the meaning Of the
constitution, and the court went
no farther a. to the tax
on the incomes from real estate
than to hold 1t fell within the came class
as the source whence tho income was
derived; that is: that q tax upon
the realty and q tax upon
the receipts, were alike direct
while az to income from municipal bonds,
that could not be taxed because of
want Of power to tax the source,
and no reference was made
to the nature Of the tax as
being direct or indirect. We are now
permitted to broaden the field of inquiry
and determine to what great class tax
upon PERSONS income, whether derived
from rents or products, or otherwise; of
real estate or from bonds, stocks or Other
forms OF personal property; and We
are unable to conclude that tho
enforced subtraction from the
yield of all the owners Of real or personal
| property, in the manner prescribed, is so
different from tax upon the property it
self, that it is not direcet, but an indi-
rect tax, in the meaning of the constitu-
tion.
"The words OF the constitution are to be
taken in their obvious sense and to
have reasonable construction. In Glib
bons Va. Ogden, Mr.. Chief Justice Mar
shall, with his usual felicity, said:
No Ambiguity in the Constitution.
"'As men, whose intentions require no
concealment, generally employ words
which more directly and aptly express
the ideas they intend to con-
vey, the enlightened patriots
who framed our constitution and the peo-
| pie who adopted 1t must be understood to
have employed words in their natural
sense and to have intended what they
have said.'
Weknow of no reasonfor holding other
wise than thai the words direct taxes
on the one hand and "duties, imposts, and
excuses" on the other were used in the
constitution in their natural and obvious
these terms embrace, do we perceive any
ground for enlarging them beyond or
narrowing them within their natural and
obvious import at the time the constitu-
tion was framed and ratified.
"And passing from the text, we regard
the conclusion reached as inevitable,
| when the circumstances which sur-
rounded the convention and con-
trolled its action, and the views
| OF those who framed and those who
| adopted the constitution arc consioereos
We do not care to re-trAvel ground
already traversed, but some observation
may be added.
"In the light Of the struggle in the con-
vention as to whether the new nation
should be empowered to levy taxes de
rectly on the individual until after the
States had failed to respond to
requisitions, as struggle which
did not determine until tho amendment
to that effect, proposed by Massachusetts,
and concurred in by South Carolina, New
Hampshire, New York, and Rhode Island,
had been, rejected it would seem beyond
reasonable question that direct taxa
tion, taking the place as II did
OF requisitions, was purposely restrained