The evening world., 1895-05-20


,,-,..
never meant. 1t confers upon, the
statute a positive operation heyonh t,e
legislative intent, and beyond what any
one can say 1t would haye ,Snacts@d In IN
view OF the illegalty OF the eNcep-
uons 49, ,..
According to the census tho true VAIN.
IN the United States in 1880 was f65,SO',-
0l, 1871, Of which real estate with i'm
provements thereon made M S9,1a1ii
! 333. or course from the latter must lie
/ deducted in applying these sections all
whose net yield does not exceed 5000.
den, tba, sn NJ nco,no n"un frnn, rnntv formed
| a vital mari ~ tho schcme fSr taxation
| emhoaied ,borain
If thst he s,r,ckor on, and also the
incoma fron, ,ii % ',"rsnnai n~5p-
erty. bonds stocks iny,qtncnts OF all
kinis. il is obvious mat by lar the
largest n,rt of tbn ,utirin,t,l revenue
| would be- climinataI ana this would
leave the biirde, or the tax TO he borne
by professions trades cmploymcnts or
vocations, aad I'm that wav, what was
! Intended as n tax on capitai would re-
main in substance a taX on occupations
! and labor We cannot holirvc that such
not mean TO say tina, an act laying by
apportionment a direct tax ON all real
estate and personal property or the in
come there'f might not also lay excise
taxes On busnass privileges, employ
ments and yocaticns
Eut this is not such, an act and the
| scheme must be considered as u whole.
Being invalid as To the greater part, and
! falling, AZ the tax would. If any part
were held valid, IN a direction which
eept in not hays nS'n
considered as an entirety. we are con-
strained to conclude that sections q to
| 81, inclusive, Of the act. which became
law without the signature of the Pres
| ident, on Aug. 2S, 1894. are wholly inop-
| erative and void
Then follows the conclusions Of the
| Court as before given
|
| Justice HarInn's Opinion.
Tho cb,.f 1us,,co concluded ,,o read.
inc ne ef 'hief ME JHntice oohSiui'd rr the ren"
All aSi or ms op,i'ion a. li.'5 - c,ufh, S
Ne uas .aiS ~ i,utiro
Horia Vas u, nnn,nem,a,rE Ii ,"iI"Mni pS 'uS''c'
Ins,i,a ~ ,I a ti ~ ,or,,,r
bsarina :, h1 sa'i iuat az tTV ,h, ~, ,x
on renis as s' o'. liza & i'n, ms, nn
apportioned amony ~. S,,t"s Wa bad
/ the M nni,i , ma ~, WhI,a9 -, -,
whioh h, VbPIn'nn ,b, ol S Sust'vt " me, o "
ed II. u" wna nu.n,nS ',u'' c,,e W n,ta
! aiditin,, a,,,h,,, ~ ',nio " s ~
tica Strnra - ,ha @ ,'., 'n''1,i ,iL vi ~,
Sicl,Ie r,htSh y, h tne ,,. y, 49,
Ha .aIh III, ne apit pnoteu a., so.S i,t, ,,i,S -.
,nd n na,u ''nS ereion was sieti'i'can';
ha ,sx.a NJ 'uanI an i, ihGoihes voui3
ia,o tiio W., ,,,. ,an al sail II. mou;n
detail and his wiewI sS ne noxx MS nrns,n,aH
]
Ccoiu Conita pe ., very general character.
Tnnc taNts anu taxes on iahu, ne
an tbev bad h,a oy n,ifnr,,'i, III a. u'teeI'
"'i my nai peth uniformly heII 10 ne.
I'll H"oteu liolli the views OF JustlctS
ileue., Patterson ana others on the
! sion az to appor,ionm.nt hnidirr tb,t
! the rule sholila no consulted only when
| il coi,Id be- re.sonohIu ,nnIinaf WIZ,
! Practice in This matter .Jmstice Harlan
/ said. was little less than a rev1lutjon.
Every one comedies that the decisions
same as they were if there had been no
reference in the Constitution to direct
taxes He held the tax on rents to be
! duty on something entirely Distinct
| from the tax on the land from which
! the rent was collected.
/ He combatei the .!ca :ha; rents were
, :, devise OF land in view of the fact that
! the present law was TO continue in oDer-
/ alton for only five years, A tax on the
land is generally len on land. while
! tax on rents is a lax on nancy wbar"
! the tax il payahIa in mon IL 80
that the presnt decision was stan in
advanre nfI its forTar Jt.,fsIrr n'sp ~ ~
inciientaily thar he nrosant conrIusf NIL
had been rsaChad hv inrj
In his indgment 70 say nSthinsg ~
| ion might we'll excite very grave aprre-
ity nehsSh n I'm IN ,hat IT strikes at the author
aann, -, VI Sr.at enc sttcy. ~ - ten
,,p,e - ,n M 70 tnt oia system OF the
,t,, .,t,v ~ ',ne eu,Idtl3i pelore the con-
| ,,nn ,T WaS nuul.Ji' ',uCn cnanse
nent ra,ia,,t, III " M ~ y vi uilt 'o'crii-
~ -, o',, ~. a. ~ ,lo's. an the "ealth
income .Ta,i''S TAX ''o''' '"e operations Oh an
'">
Such a decision could not have any
other erect than that Of arOusing such
Indignation amonG, the free men of the
people that II would never be repeated
II was n wicked assault upon the rights
or the people He predicted that the de-
cis.on would provoke a contest such as
the country should have been spared
In conclusion, Justice Harland said
! king OF the decision Of the Court
| such a result Is one To be deeply de-
plored II cannot be regarded other-w .se
than a disaster to tn. country. The prac-
teal. if not the direct effect of the de-
cision to-day is 10 give to certain kinds
or property position OF favoritism and
advantage that Is Inconsistent with the
fundamental principles of our social or
Ganization and to invest them with
mower and influence that may be perllous
"