Birmingham age-herald., 1895-05-21
NOW THIS DOES SETTLE II The Income Tax Law Is Declare
 Sconstitutional BY FETAL SUPREME COURT Chief z ce faIier Delivers the Opinion of
 : the Court.
  h0 SIRE FULL BENCH MAS DIVIDED
io' sfHE FULL BENCH MAS DIVIDED
Justices Harlan, Brown, Jackson and White Stood for the Law Synopsis of the Opinion Justice Harlan Reads
 a Vigorous Dissent.
a Vigorous Dissent.

Washington, May 20.=-The supreme court has declared the income tax law unconstitutional
 Upon the question of the general un- constitutionality of the law the court was divided as follows: Against the law, Chief Justice Fuller, Justices Field, Gray, Brewer and Shiras; for the law, Justices Harlan Brown, Jackson and White.
 In delivering the opinion in the income tax cases Chief Justice Fuller said: "Whencver this court is required to pass upon the validity of an act of congress as tested by the fundamental law en- acted by the people, the duty imposed in it's discharge demands the utmost deliberation and care, and invokes the deepest sense of responsibility.
 This is especially so when the ques- tion involves the exercise of great gov ernmental power, and brings into con- sideration as vitally affected by the de- cision that complex system of govern ment so sagaciously framed to secure and perpetuate an indestructible union, composed of indestructible states. We have therefore, with the anxious desire to omit nothing which might in any de- gree tend to elucidate the questions sub mitted, and aided by further able argu- ment, embodying the fruits of elaborate research carefully ,re-examined these cases, with the result that while our for mer conclusions remain unchainged their scope must be enlarged by the acceptance of their logical consequences.
 The very nature of the constitution. as observed by Chief Justice Marshall in one of his greatest judgments, requires that only its great outlines should be marked, it's important objects designated and the minor ingredients which com pose those objects be deduced from the nature of objects themselves. In con- sidering this question then we must never forget that it is the constitution we are expounding.
 The conclusions of the court may be summed up as follows:
 ''1 We adhere to the opinion already announced, that taxes on real estate being undisputably direct taxes taxes on rents or income of real estate are equally direct taxes
 '2. We are of the opinion that taxes on personal property or income from per- sonahproperty are likewise direct taxes.
 5. The tax imposed by sections 27 to 37, inclusive, of the act of 1894 so far as Ii fss.ls on the income of real estate and Of personal pruperty being a direct ta--, within the meaning of tne constitution, is therefore unconstitutional and void because 1t is not apportioned according to representation. All those sections constituting one entlfe scheme Of taxa ton are necessarily invalid. Decrees hereinbefore entered in this court will be vacated. The decrees below will be re- versed and the cases remanded, with in- structions to grant the relief prayed for"
 Shortly before 1 o'clock Chief Justice Fuller concluded, and was followed by Justice Harlan, who read vigorous dis sent.
 Justice Brown, who also dissented from the judgment of the court, gave way to Justice Jackson, who announced his views in opposition to the Judgment ex- pressed by the chief justice
 All Money to Be Refunded.
 Washington, May 20.-Internal Rev. enue Collector Miller says that under section 3220 of the revised statutes all money paid in on account of the income tax will be refunded to payers by the treasury department without delay. Act ing under this section internal revenue taxes wrongfully collected are daily re- funded by his office, and the same action will be taken as to repaying income tax es collected. It amounts to only $73,O0O.
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