The daily morning journal and courier., 1895-05-21
IT IS UNCONSTITUTIONAL.
THE SUPREME COURT DECIDES ON
 THE INCOME TAX LAW.

CouFL uaS declared the income tdA uIl- constitutional.
 The vote stood to against the law.
 Chief Justice Fuller, representing the
 majority of the court, read the opinion overturniDg the law. He was !ained by Justices Field, Gray, Brewer and Shiras. These justices held the law to be un- constitutional. On the other side were Justices Brown. Jackson, Harlan and White.
 MT. Justice Shlras voted in support of the tax on the previous occasion.
 Contrary to the general expectation MT. Justice Jackson reappeared upon the bench, thus giving a full bench.It was supposed that the invalid justice was at his far away home down in Tennessee. His appearance this morn- ing caused no end of speculation.
 As soon as the court convened Chief Justice Fuller commenced to read the decision of the court in the income tax cases.
 As the reading of Chief Justice Full ler's decision proceeded, 1t was easily seen and understood that the majority of the court favored the striking from the existing tariff act of every line re- lating to the income tax.
 After the chief justice was well under way with the reading he handed out two copies of the decision in order to gratify the general anxiety and inter est surrounding this important ques- ton. It was observed that MT. Justice Brown was busily occupied with a roll of manuscript, an explanation of his position.
 The appearance of Mir. Justice Jack son upon the bench was a surprise to a majority of his associates, who were under the impression that he went home last Monday to stay. The chief justice was anxious that there should be full bench present when the de- cision was rendered, and in deference to that suggestion Justice Jackson sud denly returned to Washington.
 At the conference before the opening of the court this morning the opinion of the chief justice and the dissenting and concurring opinions were inspected and approved according to the practice of the court.
 The chief justice announced the fol- lowing conclusions:
 First, We adhere to the opinion al- ready announced that taxes on real estate being tndisputably direct taxes, taxes on the rents or income of real es- tate are equally direct taxes.
 Second, We are of opinion that taxes on personal property or on the income of personal property are likewise direct taxes.
 Third, The tax imposed by sections 27 to S7. inclusive, of the act of 1894, so far as 1t falls on the income of real estate and of personal property, being | a direct tax within the meaning of the | constitution, and therefore unconstitu- | tional and void because not apportion- ed according to representation, all those | sections constituting one entire scheme l of taxation are necessarily invalid
 "The decrees hereinbefore entered in | this court will be vacated; the decrees below will be reversed, and the eases remanded, with instructions to grant | the relief prayed
 When Justice Fuller concluded the opinion of the court declaring the tax | there was a murmur of | applause, which was promptly checked by the marshal.
 MT. Justice Harlan then followed with a dissenting opinion. He was followed in the same line by MT. Justice Brown, who was supposed to be wavering in regard to the tax. MT. Justice Brown based his faith in the constitutionality of the tax in the following language:
 'It Is difficult to overestimate the im- portance of these eases. I certainly can- not overstate the regret I feel at the made of them by the court It is never light thing to set aside the rt-I1 i,1l my opinion it should never be done, ex- cept upon the dearest proof of it's con- f1ict with the Fundamental law.
 Respect for the constitution will not be inspired by narrow and technical essary powers of congress. Did the re- versaI of these cases involve merely the striking down of the negotiable fea- lures of this law, or even the whole law, for its want of uniformity, the conse- quences would be less serious. But as 1t implies a. declaration that every in- come tax must be laid according to the rule of apportionment, the decision in- wolves nothing less than the surrender of the taxing power to the moneyed class.
 "By resuscitating an argument that was exploded in the Hylton case and has lain practically dormant for 100 years, it is made to do duty in nullify- ( ng not this law alone, but every similar aw that is not based upon an impossi- ole theory of apportionment. Even the ( spectre of socialism is conjured up to | 1issuade congress from laying taxes e lpon the people in proportion to their t ability to pay them. V
 "While I have no doubt that congress ] will find some means of surmounting he present crisis, my fear is that in ome moment of national peril this de- e ision will rise up to frustrate it's will c md paralyze it's arm I hope it may not il prove the first step toward the submer- Ii renee of the liberties of the people in 8, $ ordid despotism of wealth. h "Believing, as I do, that the decision il f the court in this great case is fraught il with immeasurable danger to the fu- c ure of the country and approaches the n ,roportions of national calamity, | eel it a duty to enter my protest is gainst 1t. p After Justice Brown finished his dis O. ent. to the surprise of all present, MT. u ustice Jackson also read a strong dis tt on+ in sunnort of the constituttonality ff