The Stark County Democrat. [volume] (Canton, Ohio) 1833-1912, 1895-05-23
rbree opinions of the Income TAX,


Joseph II. Choate says he took the case
against the legality Of the income tax
law from patriotic motives for he believed
the enactment of such n law would intro
duco an era Of class legislation that would
threaten the foundations of the govern
mont. Such course would be giving
legal sanction to the demands OF the pop
ulistic elements of the population who
want class legislation direct against Ger.
tain clements of the community to theiI
own benefit. Where would such class
legislation endS
Opinion No 9 is that by Judge Harlan
when he Isaid "The practical If not
the direct effect of this Judgment will
be given to certain kinds of property
favoritism inconsistent with our
special order, and invest them with
importance and influence over the com
mon people without property of those
kinds who ought not to be subject to the
dominance of aggregate wealth"
Then comes Judge jackson one of the
sancst men on the bench for whom we have
very high opinion. The decision reversed
the common rule "he says" of taxation by
exempting those who were best able to
pay and forcing the burden upon the
shoulders of those least able to pay In
concluding, Justice jackson said In his
opinion the decision was the most disas-
trous blow ever struck at the constitu-
tional power of congress. 1t struck down
an important, vital and essential power
of the government. 1t left the govern
ment, in case of necessity, without power
to reach by taxation in any form the vast
incomes derived from the real and per-
sonal property of the country. "The de-
cision" he concluded, "is disaster and
must be regarded as a public calamity. "
Judge Harlans stump speech from the
bench will be generally condemned. 1t
would sound first rate from populistic
platform and indicates that he takes the
mention of his name for the presidency
seriously. An answer to him probably
would be that 1t is not n question what
kind of favoritism the decision makes
possible, but what does the constitution
say and, therefore, what is the law?
Justice Jackson believes part of the law
was constitutional and Expresses grave
concern over the stripping from congress
of the power to tax incomes. The people
generally will agree with Justice Jackson
that the wealth of the country should be
reached in a special way Tor the support
of the government. But If the cOnstitu-
tion phohibits direct taxes by the national
government that is an end of 1t until the
constitution be amended Justice Jack
son is in very feeble health. The case
hardly seems as hopeless to us as he pic
lures 1t.
Why was 1t made unconstitutional for
the national government to direct taxes
upon the people9 In other words, why We're
such forms of taxation as that in the in
come tax law made unconstitutiOnalY
Because when the government was
young and feeble the proposition that it
be empowered to tax the people of the
different state directwas unpopular. Prior
to the adoption of the constitution the
government funds were recruited by
acquisitions upon the states and many
states refused to pay.F So it was decided
that the governments power to tax he
confined to the indirect taxes, namely,
imports and excises. Now at this late day
when it is propsoed by the government to
tax incomes the supreme court declares
the law unconstitutional on the theory
that II Is direct taxation.