The herald., 1895-05-21

not have been reduced to the extent it
| was by the Wilson act put for the belief
that if the country had the benent OF rev.
| enue derived from tax on incomes that
could be safely done. In every possible
way the two house of congress indicated
that must be part of any scheme for the
reduction of taxation and for raising rev
enue for the support of the government
that with certain exceptions) incomes
arising from every kind of property and
rom every trade and calling should bear
some of the burdens of the taxation i'm
posed Ii the court knows. or is justified
in believing. that congress would have
provided an income tax which did not IN
clude q tax on incomes from real estate,
we are more justified IN believing the
Wilson act would never nave become a
law at ell without provision being made
Tor it i'll the income tax. II, therefore,
all the income sections of the Wilson act
must fall because some of the are IN
valid, does not the judgment this day
rendered furnish ground for the conten-
tion that the entire act falls when the
court strikes from it all income tax pro-
visions. witout which the act would never
have been prepared?
The court takes care to state that
there is no question as to the validity of
any part of the Wilson act except those
sections which provide for a tax on in
comes. Thus something is stated for the
support and maintenance of the govern
ment.
"The practical if not the direct effect
of the decision today is to give certain
kinds OF property position OF favoritism
and advantage inconsistent with the
fundamental principle of our social organ
ization; to invest them with power and
influence that is perilous to that portion
OF the people upon whom rests the larger
part of the burdens of the government
and who ought not to be subjected to
the domination of aggregated wealth any
more than the property OF the, country
should be at the mercy OF the lawless.
Justice Jackson. in his dissenting opin-
ion, said: The view OF no other mem
Der of the court has been the subject of SO
much speculation as Justice Jackson,
who. II was thought, would practically
be referee in the case. Judge Jackson
said his health had not been equal to the
task of preparing Il formal dissension and
proceeded to give an outline of views
from notes. His voice was at first feeble,
but as he became Interested IN his subject
he was able to speak with more strength,
although his reading was slow and inter
lupted by frequent hts of coughing. In
beginning Justice Jackson announced
that he concurred fully in the dissent
expressed by justice White on the former
hearing and the other justices who
dissented today. He said:
1t is not and cannot be denied that
under the broad and comprehensive tax
ing power conferred by the constitution,
congress has the authority to tax incomes
from; whatsoever source arising, whether
from real estate or personal property or
otherwise. 1t is equally clear that con
gress in exercising the authority has the
discretion to impose the tax upon in-
comes above designated amount. The
underlying and controlling question now
presented is whether the taxation OF in
comes received from land and personality
are subject to the rule OF apportion-
ment." It.was not found said the justice.
that there was any lack of uniformity
in the legislation and he could not under
stand the principle upon which the court
reached the conclusion that because one
branch of the law was invalid or the rea-
son that the tax was not laid by the rule
of apportionment is thereby invalidated
another branch resting upon the rulo of
uniformity and against this there was no
valid objection. If the conclusion OF the
court was sound. the the principle could
with equal propriety be extended to the
entire tariff act. The court took wrong
method of arriving at the true meaning
of the words direct tax" depending on
the opinions of writers since the consti-
tuition. who agreed on nothing. 1t was
never contemplated by the trainers of the
constitution to reach by direct taxes sub
jects of partial distribution. What would
be thought CT direct tax laid upon cot
ton at so much a bale, ON tobacco, rice,
property not existing in a majority OF the
states. They contemplated the appor-