The western sentinel. [volume] (Winston-Salem, N.C.) 1887-1926, 1895-05-23
THE INCOME TAX LAW.
1T is DECLARED UNCONSTIIU.
TIoNALTHROUGH
The Decision Rendered by the Su.
preme Court Today-What the
Co TT Says-HoW Justices Voted

Co TT Says-How Justices Voted.
WASHINGTON, May 2O-The Su-
preme Court Judges had conference
for the purpose of hearing the final
draft and various opinions on the in
come tax cases. All members
except Justice Jackson were present.
In accordance with the previously out
lined programme all opinions submit
ted were in manuscript, the CHIEF
Justice having objected to the find
ings going into the hands of the
printers or any one outside the imme-
date members of the court. All en-
plOyees are excluded from consulta-
ton. The conference lasted until a
few minutes before court convened.
UNCONSTITUTIONAL.
The income tax was declared uncon-
stitutional.
Justice Fuller read an opinion de-
claring unconstitutional the income
tax law.
The income tax decision causes a
feeling Of great relief. Treasury offici-
ais now know just where they
stand. The decision increases the de-
felt of the Government by several
millions. An additional amount will
make little difference, however, be-
cause the deficit is so large in the
aggregate that it will be necessary to
issue bonds and would have been so
even with the mutilated income tax
~ loft 10
first decision. The taxes already paid
in will be refunded. Many argue that
the deficiency was caused by the
Wilson tariff bill and will render
necessary an extra session of Congress.
CONCLUSION OF THE COURT.
First, We adhere to the opinion al
ready announced that taxes on real
estate being undisputable direct
taxes, and that, taxes on rents or on
income of real estate are equally di-
rect.
Second, We are OF the opinion that
taxes on personal property. or on in
come personal property are likewise
direct taxes.
Third, The tax imposed by sections
q to 81, inclusive, of the act of 1894,
so far as it falls on income, real
estate and on personal property,
being direct tax within the meaning
of the constitution, and therefore I'M
constitutional and void because not
apportioned according to representa-
tiOn.
n f,1t inn
one entire scheme OF taxation are
necessarily invalid.
The DEGREES herein before entered
in this court will be vacated. The de-
crees below will be reversed and the
cases remanded with instructions to
grant relief practiced. Sections y to
81 Of the tariff act of 1894, referred to
In conclusions OF the court, its opin-
ion, are all of the sections of the act
relating to income tax. So the entire
tax law is specifically declared void.
The vote stood as follows: Against
the law-Chief Justices Fuller, Field,
Gray, Brewer and Spiers. For the
law-Harlan, White, Brown and Jack
son.
OTHER WASHINGTON NEWS.
The joint congressional commission.
appointed to Investigate the condition
of the surviving victims of the Ford
Theatre disaster on June 9th, 1898,
with instructions to report their CON
illusions at the next session of Con
gress, began labors here today.
The President has signed an order
directing that Admiral Meade be re,
tired.
Ex-Secrctary McCullereh and Gen.
Coggeswell were reported worse this
morning. The condition OF Congress
man Hit remains unchanged. Sec
rotary Gresham is suffering much
from restless night. He has not i'm
proved any for the past two days.