The Guthrie daily leader. [volume] (Guthrie, Okla.) 1893-1996, 1895-05-24
The Income Tax Declared Uncon.
stitutional and Void.
FOUR FOR If AND FIVE AGAINST
Tho Conclusion ~ tho Supreme court =
Thnt the Tax Isn Dircct Tax Eccause
Not Apportioncd According
to Representation.

Justice Fuller aud Justices Field. Gray.
Brewer and ~hira-. Those for the
law. Justices. Harlan White. Brown
and Jackson.
All of the members OF the court were
present including Justice jackson.
As soon as the Justices had taken
their seats the chief Justice began the
delivery Of the main opinion. After
some preliminary talk he said
AS heretofore stated the cnnstitu-
tion divided federal taxation in,o two
great classes-the elias, OF direct taxes
and the class of duties, impo,ts and .
eNcises-and prescribed two rules .
which qualified the grant Of power a.,
20 each class. The power 20 lay direct /
taxes apportioned among the several .
states in proportion to their representa- /
zion in the popular branch of congress, .
a representation based on population .
uscurtaincd by the census, was plenary
and absolute, but to lay direct taxes
without apportioumeut wa, forbidden
The power 10 lay duties imposts and
eNciSco was subject to the puatitica.
ton that the imposition must be uni
form throughout the United states.
"Our previous decision was confined
TO the consideration of the validity OF
the tax ON the income from real estate,
and on the income from municipal
bonds. The question thus limited was
whether such taxation was direct or
not, in the meaning of the constitu.
! ton and the court went no farther as
! to the tax on the incomes from real es-
! tate than to hold that il fell within
! the same class as the source whence
! the income was derived. that is, that
tax upon the realty and a tax upon the
receipts thcrefrom were alike direct;
while as to the income from municipal
bonds that could not be taxed becau-e
of want of power 10 tax the source,
and no reference was made TO the na-
ture Of the tax as being direct or iudi-
! rect
We are now permitted TO broaden
the field of inquiry and determine 10
which Of the two great classes a tax
upon person. entire income, whether
derived from rents or products or other
wise of real estate, or from bonds.
stocks or other forms of personal prop
erty belongs and we are unable to con
clude that the enforced subtraction
from the yield of all the owners $ real or
personal property in manner prescri bed
i sn ditFerrpt from a tax unon thc
property itself that il is not direct
but an indirect tax in the meaning of
the constitution The words of the
constitution are To be taken in TIA ir
ohviuu, sense, aud 10 have reasonable
construction ln Gibbons ". ogden.
Mr.. Chief Justice Marshall, with his
r.,,l f.licit,. .,il. A. mon ,,h,..
t,,t.,,,;,,. ,.,,,,f,.. r., ..,,n,,,lr,,,,t
b'"'' '"'iN '''P''N ""'"'
most ult''IIS an" aPUN expires
the IDEAS they intend To convey.
the enlightened patriots who framed
our constitution and the peopl,
who odnpted II uu,t br understood to
b,,,.. ..,,iI,r.I word. iY thrir uutu..n
- ,tI l,.... ;,...,.l..I ..l.,,r,
-, ,..,.,. -,
nave A"'"' we """" "' Il" 'r"''"
holding otherwise IMAM 'l'' lh' wa. -
direct taxes ON the one hand aud D.
ties, impo~ts and cNciScS ON the 'r
were used iu the constitution iu air
natural and ohyinu. ,en-,, mon. Inn .,r-
,i..i,,.. .,t ,I,,t tL,-. t,,.,,,. ..,,,l...,...,
',"o -, ,,,.,.,,,,I .,.,a..,.
~" P'' "'N r''"'''
"'E '''',, "''" "' "', row ','A '"'
Wllhlh lhrlf natural Hhu ohNlour IN
port ht the tlme 'n' constitution was
framed ana ra'urd.
ne 'hleI luN'''' h'N' ulN'"SN'' 'nr
reasons Tor the r"hNlilutlonaI Prov
0l'HN I'EI''lhF '''''' I"NHt''" no
states had plenary powers "i iaN"h'n'
nut gave mp lhe great sources "I r'V'-
/ hue derived from commerce. AN rec
tanned the power "I lSNAI ing taN'r an"
duties covering any 'hlhE "Ih'r ihah
c\c'~v'. mt IN respect L" Ihtm me
range oI taAall"h was narrower 'A me
b power granted /" the I'I'ral gotTrnu-
in'hl over INTERSTATE com Ul'i''. Nn'I'
D lhcN granted the power "I aP,"' ll"n-
ing uIrtrl laNH''"h 'hvN secure" I'D 'h'
states the opportunity /" p". 'h'
amount Hpp"ru"ncd ana 10 l'''up
r"m ih"r own ''l'@eh' In the most
Ira>'uIe way.
T h' opinion continued" III '' ''",
( thai taN on the Wh"I' 'h'' ~" "I
property lN NOT uUvrl ''\. utl "
dutH. We 81" hnI 'nihH No. p''e'
laNal," was h"l rrrlilt''u 'u one
hreaih ana lh' r'.'rl'l'"h u'""h L" me
Nim"a D" "n'ln'r
s.ll',,.,.
LIS, 49,. ..ll,.r.. g., ,l,...,,.,.i.,,. .,l
b r.,j, ,nnn,nrcI that ,,,.I am rsal
r s.t,i. L.in,, inli.pnt1II,. Ji,,..t t,..ss
tox.s ON the rents on inrnp, nf zeal
estate are equally direct taN,,
second. We are of opinion that "a Nr,
ON personal property or uu the income