The Marlboro democrat. [volume] (Bennettsville, S.C.) 1882-1908, 1895-04-17
INCOME TAX. DECISION,
\ CONTINUED Fl FROM PAGE ?. {, Il ONE. ]

1 e
ed. The Judgment Of the Courts, as
far os it related to the payment of the
tax on rents and State and municipal
bonds, was reversed In tho Moor case
the effect of the Courts action is to
affirm the refusal Of ali injunction
against the commissioners of internal
revenue.
Justices Field and White read inde-
pendent dissenting opinions.
Justice Field devoted some time to
a review Of the provisions regarding
rents and denounced the principle
sought to be established by the income
tax law. Many of his conclusions
were in conformity with those express
ed by the Chief Justice. He also at
tackled the law on account of its lack
of uniformity and dwelt upon its OK.
emptions and the many discrimination
found therein. Taking up the exemp-
ton of mutual insurance companies,
he declared that they were conducted
on lines identical with those on which
large corporations were conducted
for the mutual benefit of stockholders
He inveighed against the exemption of
saving and building associations.
which were not charitable institutions.
but conducted for either money-mak
ing or money saving. All these ex-
emptions stamped tho law as class
legislation Of the most pronounced
character The law violated every
right and comfy guanteed under the
Constitution. That there shouldbe any
doubt about the subject surpassed his
comprehension. If the census figures
didnot convince one of tho magnitude
and injustice of the exemptions he did
not think Congress could be convinc-
ed, though one rose from the dead"
to convince it. The law was also in
valid in that it levid a tax upon the
salaries of tho one hudred and one
Judges of the United States, many
of whom received small salaries.
If the provisions of the Constitution
could be set aside by the arbitrary act
Of Congress, were, he asked, would
this power end? 1t was but O stepping
stone to other o greater acts that would
eventually open the way for q war be-
tween the poor and the rich. Such @
power assumed by congresses and per-
mitted to go unchallenged would
mark the hour when the decadence OF
the nation would commence. If the
limit by tho exemption could be fixed
at 81 900 future Congresses might fix
it at S15,0 900 or 500, 600, thus COMPEL.
ing one class alone to pay tho tax. Or,
the limit might be fixed at an amount
as a board of walking delegates might
determine to be necessary.
In conclusion Justice Field announc
ed his opinion that then hole law OF
1894 should be declared to be null and
void.
Justice White prefaced his dissent
ing opinion with the statement that
the custom Of rendering long dissents
in q Court Of last resort was more
honored in the branch than in tho OBJ
scrvance. Their only effect was to
weaken the efficacy of tho opinion
Of Court; Justice White said
he should not speak to-day
but for the fact that the Court
had oyeTuled and set aside established
precedents and the settled and uniform
doctrine of the supreme Court down
to the present time. He regretted that
at this late day this Court should thus
over throw and nullify an Act of Con
gress, supported and affirmed by all
text writer's and by every decision Of
the Supreme Court of the United
States.
When the fathers constructed our
from of government they gave it, not
limited, but unlimited power to levy
taxes, with but ono exception that of
taxing exports. The assertion that
fhn constitutions ,,o1xyax, of
was limited was, he thought, tho fund
amental error in the reasoning of the
majority Of this Court. The great
question before the Court was, is the
incom tax q direct tax2 That question
was practically decided d hundred
years ago, and he did not deem it nee
essary to enterinto an elaborate review
of the cases that had been decided. In
briefly reviewing the cases presented
to the Court he observed that the ar
guments made and the citations used
in this case were the same as those
brought out in the Hyton case, and
now this Court was asked to again
take up the question adjudicated BY a
unanimous Court q hundred years
ago. Justice Harlan was of the opinion
that tax on gains, profits and income
derived from rent of lards was not q
direct that under numerous decisions
OF this Court the income derived from
municipal bonds was not the subject
of specific taxation in any form by the
United States. In other matters he
was in accord with Justice White.
At 2.35 the Court concluded the
reading of opinions.
Upon the question of the Constitu
tionality of the taxation of incomes
from State and municipal bonds the
Court was unanimously in the mega
tive. Upon tho question of taxation o1
rents the Court stood as follows: Af
firming, Justices Harlan and White
against the law, Chief Justice Fuller
Justices Field, Gray, Brewer, Brown
and Shiras. sa
Upon the general question of the
constitutionality of the law the Court
is said to be divided rs follows: Fol
the law, Justices Harlan, Brewer
Brown and White; against the law
Chief Justice Fuller, Justices Field
Gray and Shiras.
Tho President was informed of the
income tax decision shortly after il
was rendered by the Supreme Court,
and at : 80 he summoned Secretary
Carlisle to the Executive Mansion and
the two discussed the matter for some
time. Other members Of the Cabinet
dropped in later, among them the
Attorney General. The decision was
q disappointment, but the Administra-
ton will at once issue instructions to
collectors Of internal revenue to con.
form to the emasculated law. Score.
tary Carlisle followed his we'll defined