The Princeton union., 1895-05-23

st1Cut1Onal In Toto. :{
Washington, May 22.--The income
tax. is declared unconstitutional in
toto. K,
There was the usual throng Of peo-
pie about the United States supreme
court room, in anticipa ton nf Il final
decision OF the income tax cases, tha
chamber being crowded for quite y
time before the court convened. Tho Sc
present included many attorneys and
q full representation of the press, as
we'll as n fair sprinkling of congress-
men. The justices were at the capitol
early aud the consultation began
promptly at 10 o'clock, continuing I'M
til u few minutes before II. All the
members Of the court were present, in
Guiding Justice Jackson, who appeared
at the court greatly to the surprise OF
every one save the Justices. While
there We're other cases under cOnsid-
GRAFTON in the conference, the income
tax cases received the principal share
OF the attention of the members of the
court. The presence Of Justice Jack
son caused a great deal of speculation,
and was the basis for a great deal Of
gossip as to the possibility of some
sort CT surprise for the public. The
| fact that Justice Jackson was in the
city and that he had participated in
the consultation, did not become
known until a few minutes before the
court came in. He occupied his seat
with the other members Of the court,
making Il full bench at the delivery Of
the opinion, as there was at the hear
ing. I
The chief justice Immediately bt gan
the delivery Of the main opinion in the
case.
| Conclusions of the Court.
The conclusions of the court were us
follows: (
First-We adhere to the opinion al
ready announced that taxes on ,ea
estate, being indisputably direct taxes
taxes on the rents or income Of rea
estate are equally direct taxes. /
Second-We are of the opinion that
taxes on personal property or on the
income of personal property are like
wise direct taxes.
tions 27 to 81 inclusive, of the act o1
1894. so far as it falls on the income
OF real estate and on personal prOp
erty. being a direct tax, within the
meaning Of the constitution, and there
fore unconstitutional and void, be
cause not apportioned according to
representation, all those sections cen.
stituting one entire scheme Of taxation
are necessarily invalid.
| The DEGREES hereinbefore entered in
| HOnrf IN to1 4
crees below will be reversed, end tile
cases remanded with Instructions to
grant the relief prayed.
Sections q to 81 Of the tariff act Of
1894, referred to in the conclusions Of
the court in the opinion, are all the
sections of the act relating to the in.
come tax, so that the entire income
tax act is declared void specifically.
Three dissenting opinions were read.
Justices Harlan, Jackson and Brown
read the dissenting opinions.
The vote on the income tax resulted:
Five against the constitutionality Of
the law to four for the law. Those
against the law were Chief Justice
Fuller and Justices Field, Gray, Brew
er and Shiras. For the law, Justices
Harlan, White, Brown and Jackson,
| SA1rHS changed His Views.
lnasmuch as one of these dissenting
opinions was handed down by Justice
jackson, and as he was absent ut the
hrst 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 mem
bers of the court who at first pro-
nounced for the law, except on these
TWO points, changed his attitude after
the second argument. There is very
| little question that Justice Shiras is
the Justice who changed his views on
| these points. He made no announce
| ment either to-day or when the first
| opinion was delivered as to his Dosi-
| ton. i''
While the opinion of the chief JUS
tlce was largely a review of the gen
eral aspects Of the questions involved.
he based the opinion of the court upon
the arguments that the provisions of
the law regarding the tax on rents
| and bonds were so essential a factor
or 1t as to render all other parts of it
dependent on them, and in accordance
with the we'll known rule of law bear
Ing on the question, the law as q
WuOle nllSC De declared invalid.
The opinions of Justices Harlan and
| Wnlte were concluded in language so
vigorous and were so emphatic in their
arrangement of the majority as to
cause very general comment. Both
Justices Indicated their belief that the
ruling opinion was revolutionary. and
intimated that serious consequences
might ensue. Justice Harlan suggest
ed the necessity for amending the con-
stitution in view of the opinion. The
court room was packed during the en-
tire three hours when the opinions
were being delivered.
up to this time about $4,000 has
been collected under the income law.
While no action has been taken it is
almost certain that Internal Revenue
Commissioner Miller will take steps to
refund all collections. The internal
revenue laws give the commissioner
specific authority to refund all moneys
Illegally or unlawfully collected. Com
missioner Miller has telegraphed all
collectors of internal revenue to for.
ward at Cnce to his office all income
tax returns and everything else per-
tanning to the tax.
AlthOnph tO.6nv'c 1oo;.:.. N IL, =