Little Falls weekly transcript. (Little Falls, Morrison Co., Minn.) 1894-19??, 1895-05-24
FIVE AGAINST 1T.
Law Now a Thing of
the Past.
SHIRAS CHANGES HIS VIEWS.
The Opinions of Harlan and
White Cause General
Comment.

WASHINGTON, May 21.-The income
tax law, which has received so large a
share Of the public attention since the
beginning of the first regular session OF
the Fifty-third congress-, is a thing Of
the United States supreme court, it
was finally decided unconstitutional.
There were four dissenting opinions de-
livered in these cases, one each by
Justices Harlan, Brown, Jackson and
White, showing that the court had
stood five to four against the law. In
asmuch as one of these dissenting
opinions was handed down by Justice
Jackson, and as he was absent at the
first hearing, when the court divided
evenly on the question OF sustaining
the law on all points except those as to
the tax on incomes from rents and
bonds, it follows that one Of the men,
bers of the court who at first pro-
nounced for the law, except on those
two points, changed his attitude after
the second argument. There is very
little question that Justice Shiras is the
justice who changed hishviews on these
points. He made no announcement
either now or when the first opinion
was delivered as to his position.
Cause General Comment.
The opinions of Justices Harlan and
White were concluded in language so
vigorous and were SO emphatic in their
arraignment of the majority as to cause
very general comment. Both justices
indicated their belief that the ruling
opinion was revolutionary and init
mated chat serious con sequences might
ensue Justice Harlan suggested the
necessity for amending the constitu-
ton in view of the opinion. The
courtroom was packed during the en-
tire three hours when the opinions we're
being delivered.
The unexpected event Of the day was
in the appearance of Justice Jackson.
He had announced after casting his
vote last Saturday week that he would
return on the following Monday to
Tennessee, but it appears that instead
he went to Philadelphia to consult a
specialist on internal diseases. He left
the bench Immediately after delivering
his opinion and it is understood will
now proceed South. He delivered his
opinion from notes.
Conclusions of the Court.
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 or 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 it falls on the income Of
real estate and on personal property,
being direct tax, within the
meaning of the constitution, and there
fore unconstitutional and void, because
not apportioned according to represent
tation, all those sections constituting
one entire scheme Of taxation, are nee
essarily invalid.
The DEGREES herein before entered in
this court will be vacated. The de-
crees below will be reversed and the
cases remanded with instructions to
grant the relief prayed.
Sections 81 to 81 of the tariff act of
1894, referred to in the CO. clusions Of
the court in the opinion, are all the
sections of the act relating to the in
come tax, so that the entire income act
is declared void specifically.