The evening world., 1895-05-20

dollars for the support of the Govern
ment, In addition to the revenue from
duties. imposts and excises, apportion
the quota of each state upon the l',sis
OF the census. and thus advise 1t of the
payment which must be made, and pro-
coed to assess that amount on all the
real and personal property or the In
come OF all persons In N" state,
and collect the same " the s',te does
not In the mean time assume and pay
ITS quota and collect the amount ac-
cording 10 It's own system and IN Its
own way? Inconveniences might possi-
/ bly, attend the levy OF an income tax.
denied, although II is asserted that It
desirab
In the disposition Of the inquiry
! whether general uranr"r..S", TAX
! on III" INCOME or real and personal
property can be sustained. under the
Constitutions It Is apparent mat the
with the fundamental law would lead TO
| the abandonment Of that method OF
taxation altogether. because Of in"dual-
! Its pursuit, could not be allowed to in
! fiuence the conclusion. but the sugges-
| ton not unnaturally 'uvites attention
TO the contention OF appellants counsel,
that the want OF uniformity and equal
:ty in this act is such a. to inval!date
IT. And figures drawn from the census
are gwen. showing that enormous as
sets Of mutual Insurance companies, OF
building associations, of mutual SAYINGS
| banks, large productive property of &C.
cles!astlcal Organizations. are exempt
ell. and that the exemptions reach so
many hundred millions that the rate Of
taxation would perhaps have been re-
duced one-half II they had not been
made.
We are not dealing with the act from
that point OF view. but assuming the
data to be substantial lily reliable, II the
portioned. it may be doubted whether
any state which paid its quota and col
lected the amount by It's own me thods.
have allowed large part Of the proper
~ alluded to to escape taxation. lf so,
better measure of equality would have
been attained than would be otherwise
possible, since, according to the argu-
ment for the Government. the rule OF
equality Is not prescribed by the Con-
siitution as to Federal taxation, and the
Observance OF such n rule as inherent
In all just taxation is purely matter of
legislative discretion
Elaborate argument ia made as to the
efficscy and merits OF al income tax in
Just, and on the Other elastic ani GER
tain: not that Il is not open TO abuse by
sich ieipc,.ons and exempt ms as
IN uniformity ard equality aS in sub
stance 20 amount 70 deprivation of prop
erty wthou; due process Of law; not that
II is no: open II fnaui and evasion. ana
inqu!sitor.al in It's methods. hut because
Il Is pre-erl!hentiy a tax upon the rich,
| and enables the burden ~ taxes on con-
sumption and OF duties on imports to be
sensihly diminished.
And IL Is said that the 1'ritel States
as the representative OF an .nlivisihle
nationality, as a political sovereign equal
In authority 20 any other on the face
! OF the globe adequate to all em-rgenCie
| foreign or domestic. and having at rs
command for offense and defense and
| for all governmental purposes all the re-
! sources Of the nation" would be but
a MANNED and crippled creation after all
| unless IL possesses the power to lay
| tax on the income OF real and personal
| property throughout the United States
| without appDr ,iDpm,nt