Connecticut western news., 1895-05-23

only It's great outlines should be marked, its important objects designated and the minor ingredients which compose those objects be dedIced from the nature of the object themselves" In considering this question. then. we must never forget that It Is . constitution that we are expound- ing As heretofore stated the constitu- tion divided federal taxation into two great clnsses--the class of direct taxes and the class of duties, imposts and excises-and prescribed two rules which qualified the grant of power as to each class. The power to lay direct taxes apportioned among the several states in proportion to their repre- sentation in the popular branch of con- gress, a representation based on popula- tion as ascertained by the census. was plenary and absolute But to lay direct taxes without apportionment was forbid den. The powar to lay duties imposts and exoises was subject to the qualiflca- tion that the imposition must be uniform throughout the United States.
 We know of no reason for holding oth- erwise than that the words direct taxes, on the one hand, and duties, imposts and excises, '' on the other, were used in the constitution in their natural and obvious sense, nor in arriving at what those terms embrace do we perceive any ground for
 
 within their natural and obvious import at the time the constitution was framed and ratified.
 And, passing from the text, we regard the exclusion reached as inevitable when the circumstances which surrounded the convention and controlled Its action and the views of those who framed and those who adopted the constitution are consider cd.
 It Is elementary that the same statute may be in part constitutional and in part unconstitutional. and if the parts are wholly independent of each other that which IS constitutional may stand, while that which Is unconstitutional. will be rejected. And In the case before us theIo is no question as to the validity of this act. except sections 27 to 37 inclusive, which relate to the subje which has been under discussion.
 Cancellations of the Court.
 The chief justice then announced the following conclusions:
 "First.-We adhere to the opinion al- ready announced that taxes on real estate being indisputably direct taxes taxes on the rents or income of real estate are equal ly direct taxes.
 Second -Wo arc of opinion that taxes on personal property or on the income of personal property are likewise direct taxes-
 "Third.-The tax imposed by sections 27 to 37, inclusive, of the act of 1894, so far as 1t falls on the income ot real estate and of personal property, being a direct tax within the meaning of the oonstitu- ton, and therefore unconstitutional and void because not apportioned according to representation, all those sections consti tuting one entire scheme of taxation are necessarily invalid.
 "The deorees herefnbefore entered in this court will be vacated, the decrees be- low will be reversed and the cases remand ed, with instructions to grant the relief prayed"
 When Justice Fuller concluded the opinion of the court declaring the tax un- constitutional, there was a murmur of ap- plause which was promptly checked by the marshal
 Mr Justice Harlan then followed with a dissenting opinion.
 In delivering his dissent MT. Justice Harlan was severe in his denunciation of his associates who differed with him. He frequently turned in his chair and glared defantly at Chief Justice Fuller, who sat at his right hand. He scorned those men who pretended to be conservative in de- claring that congress has no right to levy a tax upon lands and other personal prop erty to support the government
 The big justice from Kentucky grew red in the face, pounded his desk and worked himself up to high pitch of ex- citement Then he recovered his good hu- mor and reoited an aneodote about dog with little dash of race horses thrown in.
 MT. Harlan was followed in the same line by Mir. Justice Brown, who was sup posed to be wavering in regard to tho tax.
 After Justice Brown finished his dis sent, to the surprise of all present. Mir Justice Jack son also read a strong dissent In support of the constitutionality of tho tar