The times. [volume] (Richmond, Va.) 1890-1903, 1895-05-23
wnArrnn pncrsroN WILL LEAD 10.

l1lal|A ANlAIN"A"'
vuaTTuI DncIsION WILL LEAD 10.
The decision of the Supreme Court of
the United States IN the income-taX case
VIII probably introduce am entirely ne"
theory for administering The affairs OF
the United states Government. The au-
thority conferred upon Congress for rails
ing the Governments revenues is found
in the following provision of the consti-
tuition:
"The Congress shall have power 10
lay and collect taxes. duties. imposis.
and excuses But an duties. imposis. ana
excuses shall Doe uniform throughout the
United States.
This provision is qualified by the fur
thor one that direct taxes shall Doe ape
portioncd among the several States which
may be included within this Union ace
cording 10 their respective numbers.
which shall be determined according TO
the census.
Under the decision that the court has
now made. Congress can lay an duties.
imposts. and excuses directly. and so that
they are uniform throughout the United
states the provisions of the act of Com
grss. whatever they may be. viii govern
the case. But. under the incomo-taX
decision. an taxes. whether on real or
personal property must Doe apportioned
out amongst the States according 10
the population Of each state. This does
not mean that the United states must
look 10 each state 10 collect its revenues
from taxes on real and personal proper
~ for lt. a State may do this by am
ticipation. If it chooses. and thus cA-
ompt itself from interference with the
property of is people hy United States
officers. But the United states has fun
power under this provision of the Gone
sdtution 10 provide its own ma
chincry for enforcing and COLI
Letting all The revenue from the
real and personal property of the States
that it may think it needs. II is wholly
independent OF the States. and superior
TO them in respect 20 This matter. Now
this condition of things is probably goo
ing 10 arise The revenue from duties
impos,s. and oxcises Will probably Dee
come insufficient for the needs of The
Government. particularly since duties
have been lowered. with a strong ten-
dency upon the part of the people 90
lower them srn further. i'm that case
if the present prohgate expenditures are
continued. the Government will Doe driven
to impose direct taxes upon the real and
personal property of the country. il
will Doe a blessed thing for the independ-
cnce and purity of tine Government. if
this condition of things shall arise. When
Government raises its revenues by im-
posing taxes directly upon the property of
the citizen, be will feel the tax. and Doe
will consequently exercise a strict watch
over the way i'm which 10 Is spent. ln-
direct taxes ike those raised by GUS
toms duties. and from internal revenue
from spirits and tobacco. are not felt boy
the people as they feel taxes imposed
upon their horses and their bonds and
they DO not watch their expenditure
therefore. Thence arise the corrupt
jobs of which Washington city IS so pro-
life and the fraudulent pension roll We
would like TO see-though We never cx-
pect 10 see-all customs duties abolished.
for two reasons. the first being the onor-
nous advantages 10 the country Of per-
fecily free trade and the second The
advantage of havins an the Governments
revenues raised by direct taxation We
should like also. 20 see the entire sys-
tenn of internal revenue abolished. When
the Government was thus driven to rails
ing all its revenues by direct taxes upon
the property OF the people. the representa-
tives of the people would watch the ex-
penditure of every dollar and would grant
each dollar grudgingly and only when
there was real need for IL. and thus
We should have what the trainers Of
our Constitution intendcd-a plain. sim
ple,and economical Government. with every
power necessary 20 do whatever was need
ed. but held down by the people 10 the
simplest functions that any case required.
The decision tn this case is the most
notable event. with the exception Of the
civil war. that this country has ever
known since our Constitution was adopt
cd. and it bids fair 10 bring our Cow
eminent back TO the Ii. originally de-
signed for il. under which one man is 10
be as good as another. and all are TO
stand upon a footing OF perfect equality
before the laws.
We have no idea that a direct tax
levied according TO population, and not
according TO property, will ever be made,
but the result OF the decision will be en-