The Forrest City times. [volume] (Forrest City, Ark.) 1871-1919, 1895-05-24

manded with Instructions to Grant the
Relief Prayed.
WASHINGTON, May 21.-The supreme
court yesterday declared the entire in
come tax law unconstitutional.
Five of the nine justices were against
the law to four for it. Those against
the law were Chief Justice Fuller and
Justices Field, Gray, Brewer and
Shiras; for the law. Justices Harlan,
White, Brown aud Jackson.
The conclusions of the court were as
follows:
!. We adhere to the opinion already
announced that taxes on real estate.
being indisputably direct taxes, taxes
on rents or income Of real e.tate are
equally direct taxes.
2. We are Of the opinion that taxes
on property or on the income of Der
sonal property are likewise direct
taxes.
8. That the tax imposed by sections
~ to 81 inclusive, of the act of 1894, SO
far as 1T falls on the income of the real
estate and on personal property, be-
ing direct tax within the meaning Of
the constitution is, therefore, uncon-
stitutional and void, because it is not
apportioned according to representa-
ton, and all those sections constitu-
ting one entire scheme of taxation are
necessarily invalid.
The DEGREES hereinbefore 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 conclusion of
the court opinion are the sections of
the act relating to the income tax so
that the entire income tax law is de-
clared void specifically.
There was the usual thronp of people
about the United States court room in
anticipation of a final decision of the
income tax cases, the chamber being
crowded for quite time before the
court convened at noon. Those pres
ent included many attorneys and a
full representation of the press. as
well as fair sprinkling of MEM
oers OF congress. The justices were
at the capitol early, and the
consultation began promptly at
10 o'clock, continuing until few min
utes before IL, all the members of the
court being present, including Justice
jackson, who appeared at the court
greatly to the surprise of everyone,
save the justices. While there were
other cases under consideration in the
conference, the income tax cases re-
ceived the principal share of the at
tention of the members of the court.
The presence of Justice jackson
caused great deal of speculation and
was the basis for great deal of gossip
as to the possibility of surprise for
the public. The fact that Justice jack
son was IN the city, and that he
had participated in the consulta-
t1on yesterday did not become known
until few minutes before the court
came in. He occupied his seat with
the other members of the court, MAX
ing full bench at the delivery of the
opinion, as there was at the hearing
The chief justice Immediately began
the delivery of the main opinion in the
case.
WASHINGTON, May 2l.-Internal Rev.
enue Commissioner Miller says that,
under section 1910 of the Revised
Statutes all the money paid in
on account of the income tax will
be refunded to the payers by the
treasury department without delay
Acting under this section internal rev.
enue taxes wrongfully collected are
daily refunded by his office. and the
same action will be taken as to repay
ing the income tax collection. 1t
amounts to only $4,000.
Bonds be Issued?
WASHINGTON, May 21.-The abroga-
tion of the income tax has revived the
rumor that an extra session of con-
gress will be necessary in order to
supply more revenue by increased
taxation or else that another issue of
bonds will have to be made to
meet the situation. President
Cleveland announced several weeks
ago that no extra session of
congress would be called and
those close to him say that nothing has
occurred since to induce him to change
his mind. This reduces speculation to
figuring whether the treasury can be
sufficiently sustained by its present
current receipts until the regular ses-
sion of congress assemblies and pro-
vides measures for raising ad ditional
revenues.