New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1895-05-21

meaning OF the Constitution because confined 10 ho
income therefrOm?
yrvrxI-E REFORMERs NOT AUTHORITIES.
Whatever the speculative Views Of political ccono-
,s,s or revenue reformers may be- can It be prop
nr,v hold that the Constitution, taken in ts plain
ana obvious sense and with due regard to the CIR
cumstances attending the formation OF the Govern
ment authorizes general uhapp ruohed TAX o'
the products OF the farm ana me rents OF rea es
tate although imposed mercy becnus, OF o"nrrsn t
and with no possible means OF escape rom ray'nhn;
as bel0ngIng to "A totally different c.ass from thdl
which includes the property from whence the 'co'"o
proceeds .r ,,,,tas. tho cor.ri,,,-
,tnn ,,sircllon Is to be treated utterly ilusory
n t,,ue and the object u It's trainers defeated
we ma # mnos1De I9 "g a as to i" enforced
by provisons one airma,vs Ana 1n"
hat which gives value TO properly ana nc nt"p',hm
,imf Nor wc perceive any fIDun', WI! 49,
" rcn,'n ,ap me n,'s fo" u boone OF ordinarily
Welding Income ana (" IN" income 'h't'l'v'.
,ho r,n estate Of The country, ana a. ~ lny'W'i
..nrsnn,i prorcrty are open e. the direct operation
Of tho taxing power i an "pH9, n ,'"n, dncs
No, s,v mat ~ direct tax shall be hi9 iv app2r.
onmcn on any o'hGr rrcry ,ne dlrcc on aaxcS
ana wc know Of wnrrni Tor SScrr,,ng "ny
rrorn" wby an apportloncl direct tax cannot be
I,I and a,scsscd. as Mr. Ganatin SAID IN MS report
VIM. ch,ccts ~ taxation on which the direct taxes
rylcl under the authority OF the state are '"'' n'
assessed"
COMMON SENSE ~ INTERPRETATIONS
The stress Of the argument Is thrown however
on the assertion that an income TAX - nor p'o'
,r,v tax NJ ALI that 1t is not real estate tax OF
, cron fax ar a bond tax. that II is an assessment
,non the ,axpsycr on account OF his money spend
inc power as shown 10y his revenue for the year
preceding tho assessment ha rehis yc rr os, ali
connection with their origin. and althoush "1, ,
Dot taxable. have become ransnu'Gd ~ tr' rorl "
that income is taxable ir.csioctVe oil the So"''o
from vronce IL 10 derived. =,
If It we're the fact that there had been 10 In
como Tax law such aa tbs AT the time ne .o IN,
~ rontr,lI,rg importance 4 dircc, tax cannot be
taken on: OF the constitutional rule becnus' the
Was prescrbcl As chief Justice, Marshall SAID In
the dartmouth College case 1T Is n" not V On IN
mind of the convention when the article was
aioptei II is necessary to go further ana to say
thai. hal this particular case been fnggrstrI, me
lqmSsu"Ge o %oq' Would Gai haye been male SPECIAL
exception. The case being within the woris, 81
rhcrc be something in the literal construction 50
obviously absurd or mifchcvous or I'p.s''''s. -
the general spirit OF the instrument rs tu ~ M, J.
those who expound the Consii,rtion IN MAKING II
an exrc grS1 any T9fS ore 70 10 nl by appor
,lonncnt is there any real difficulty in doing 50?
thirty forty o. any other numb'r Of million dollars
for the support OF The Government In addition to
S 'o ,'s' AMI ,bns ala n = the payment which
mus, he made. and proceed 10 assess tiai amount
on all the real and personal properly or tho income
Of n, reri@ns IN me S' rcca an n assume and PAY
its quota an collect the amount according 10 It's
own system and in is own way; inconveniences
though II IL asserted that II would operate so un-
equally 20 hc unbeatable
NOT CONCERNED WITH THE POLICY OF THE
We are no, here concerned with the question
whether an income TAX BE- or be not desirable. nor