Fort Worth gazette. [volume] (Fort Worth, Tex.) 1891-1898, 1895-05-21

question as 70 the validity OF this act
except sections "a to 81 inclusive. which
relate 10 the subject which has been
under discussion and as to them we
think the rule laid down by Chief Jus
tice Shaw in Watren VS.. Charleston is
applicable; that 10 the different parts
are so mutually connected with and
dependent on each other as to warrant
a belief that the legislature intended
them as whole and that II all could
not be carried into effect the legisla-
ture would not pass the residue indie
pendently. and some parts are uncon-
stitutional. all the provisions which are
thus independent, conditional or CON
nectod. must fan with them" or, us
the point Is put by Mr.. Justice Mat
thews in Polndexter VS.. Croenhow II IL
undoubtedly true that there may be
cases where one part OF statue may
be inforced, or be constitutional. and
another may be declared imperative
and void, because unconstitutional, but
there are cases where the parts are so
distinctly separnble that each can
stand alone. and where the court is
able TO see and to declare that the In
tention of the Legislature was that The
part pronounced valid should be in
forceable. even though the other part
should fail. To hold otherwise would
be to substitute for the law intended
by the legislature one they mny never
have been willing by Itself to enact"
The chief justice concluded the read
ing OF his opinion at 1852 o'clock. its
delivery having consumed fifty minutes.
He was Immediately followed by Justice
Harlan in dissenting opinion.
Justice Harlan said at the former
hearing II had been adjudged that
tax on rents was a direct tax and must
be appoItoned among The states. lie
had dlssented from that view, concur
ring In the able opinion OF Justice
white, to which he thought nothing
could be added. lie wanted. however.
to cite one additional authority. tho
| opinion OF Justice Strong In tho
case Of Clark VIZ. Sickle. which he quot
| ed at some length.
He said this decision was significant
and meant virtually that all incomes
could be taxed.
Mr. Harlan said he would later file
an opinion giving his Views and his
views as now presented would be OF a
general character. Cnpitauon taxes and
| the tax ON land, he conceded, should
be considered as direct and they had
been uniformly held TO be- Ho quoted
from the Views OF Justices Iredell. Pat
terson and others on tho Interpretation
OF the constitutional provision as TO
apportionment, holding that tho rule
should be consulted only when II could
| he reasonably applied. The changes
contemplated from tho former practices
| in this matter, Justice Harlan said. was
little less than a revolution. Every one
comedies that tho decisions in former
cases would have been the same us
they were IL there had been no refer
ence in the constitution TO direct taxes.
He held the tax on rents TO be duty
on something entirely distinct to the
tax on land from which the rent was
collected. lie combatted the idea that
rents were part OF land In view of the
| fact that the present law was to con-
tlnuc In operation for only i've years,
A tax on the land Is generally n lien
on land while that on rents Is not In
Its essence a tax on rents is tax on
money where the tax IS payable in
money. lie said that the present de-
csion was q step In advance on its
former decision and said incidentally
that the present conclusion had been
reached by n bare majority. In his
Judgment, TO say nothing OF the former
holdings OF tho court, the decision
might well excite very grave APP
prehension. that It strikes Mt tho nu-
thority of the government to protect
Itself in times of great emergency. II
is tendency to return to the old sys-
TEN OF tho tlmo OF the federation be-
fore the constitution was adopted.
Such change menacod the authority
OF the government, relieving as II does
all the wealth OF the country from
the operation OF an income tax. Such
n decision could not have any other
enect than that of arousing such indig-
nation among the frcemen of the pco-
pie that It would never be repeated.
The majority opinion practically de-
cides that without amendment OF the
constitution such income tax can never
be made TO contribute to the support OF
the national government.
II Is evident that tho income from
realty formed n Vital part OF the
scheme for taxation embodied in this
act. If that be stricken out and also
the income from all invested personal
property, bonds stocks, investments OF
all kinds, II Is obvious that by far the
larger part of the anticipated reveiAle
would be eliminated, and this woNid
leave the burden OF the tax TO be borne
by professions. trades, employments or
vacations and In that way what was
intended as n tax on capital would re-
main In substance n tax on occupa-
tons and labor. We cannot believe
that such was the intention OF con-
gress. Being invalid as to the greater
part and falling as the tax would, II
any part of 1t were held valid. In
direction which would not have been
contemplated except In connection with
the taxation considered as an entirety,
we are constrained to conclude that
sections n to 81 inclusive, OF tho act
which became n law without the sig
nature OF the president on August rs.
1884, are wholly imperative and void.
The conclusions OF the court were as
follows:
First--We adhere to the opinion al
ready announced that n tax on real
estate being undisputably direct tax.
tnNes on the rents, income OF real es-
tate are equally direct taxes.
Second-We are OF the opinion that
taxes on personal property or on tho
income of personal property ara like
wise direct taxes.
Third-The tax imposed by sections
81 TO 81 inclusive OF the act OF 1884, SO
far as 1t falls ON the income OF <,nl
estate and on personal property. being
direct tax within the meaning OF
the constitution. and therefore uncon-
stitutional and void because not APP
portioned accordingly to representation
NIL those sections constituting one en-
tire scheme OF taxation are necessarily
invalid.
The DEGREES herelnbefore entered in
this court will be vacated. The de-
crees below WIN be reversed and the
cases remanded with instructions to
grant tho relief prayed.
Sections "a to 81 OF the tariff act OF
1884 referred 10 In the conclusions Of
the court in the opinions are all the
sections OF the act relating TO tho In
come tax 30 that the entire income tax
4 10 Aanfa rod trafd rparf0raIlts