The Wheeling daily intelligencer. [volume] (Wheeling, W. Va.) 1865-1903, 1895-05-21

Ills Ground aud Cast tho Deciding
votc-Justice jackson Ono of tho
DlssentcrI.
WASHINGTON, May 2o.-Thc income
tax law. which has received so large q
share OF the public attention since the
beginning OF the first regular session OF
the Fif.y.thisd Congress, is a thing Of
the past. After being twice heard in
the United States supreme court, /. waa
fually decided by tho court to-day to be
invalid aud unconstitutional. There
we,s four dissenting opinions delivered
in these cases to.day-one each by Jus-
tices Harlan. Brown. Jackson and
White, showing that the court had
stood FIVE to four against the law. Inas-
much "a one OF the dissenting opinions
was handed down by Justice Jackson,
and as he was absent At the first hear
INK when the court divided evenly on
the question OF sustaining the law ON all
point. except as to the tax on incomes
from rents and eonds, It follows that
one Of The members OF the court who ut
first pronounced for the law, except on
these two points. changed his attitude
alter the second argument. There is
very little question that Justice Shiras
Is tue mem Der who revised his views OF
the Law. He, however, made no an.
nuuncement, either to-day or when the
tirst Opiuion was delivered, as TO his po.
.ition.
While the opinion otthe chief justice
was largely review OF the general az.
pecl. oi the questions involved, he
based the action OF the court, to-day,
upon the argument that the provisions
OF the law regarding the tax upon rents
aud bonds were so essential a factor OF
/. as 10 render all other parts OF 1t de-
pendent upon them. and In accordance
with the well-kuoun rule OF law bear
inc on this question, the Law as a whole
must be declared invalid. The opinion
Of the chief justice, while receiving the
respectful and careful attention aad con.
sidetasion OF his auditors. was not tho
subject OF such general remark "a we're
the dissenting opinions OF Justices Har.,
Ian aud White, which were couched in
language 90 vigorous and were 80 EN-.
phatic in their arraignment OF the ma.
iority az to cause very general comment.
Both justices indicated their belief that
the ruling opinion was revolutionary,
and intinated that serious consequences
might enspe. Justice Harlan suggested
the necessity for amending the consti.
tuition In view OF tho opinion.
WAS no SURPRISE.
The opinion OF the court aud the posi-.
ton OF each OF the members had been
80 accurately ioreca,ted tha. no surprise
was expressed in any quarter at the an.
nouncements made either by the chief
justice or the dissenting justices. Tho
unexpected event Of the day was in the
appearance OF Justice Jackson. He had
announced alter casting his vote last
Saturday week, that he would return on
the following Monday 10 Tennessee, bu.
itappears that instead he went to Phil.
adelphia to consult specials. on in.
ternal diseases. He left the bench i'm.
nediately after delivering his opinion.
to-day, aud it ia understood will now
proceed south. He delivered his opin-
ion from notes.
It should probably DO stated that
while the case, in which these opinions
we're delivered are uniformly character.
lied as the income tax cases, they are
known on tho court docksts aa the cases
Of Charles Pollock VI. the Farmers
Loan and Trust COMPANY, md Lewis
II. Hyde vs. the Continental Trust Com.
pany. OF New York. both appealed from
the circuit court OF tho United States
10. tho southern district OF New York.
THE CHIEF JUSTICES OPINION.
Chief Ju,tice FuIlor in delivering his
opinion reisrrod to the great i'm portance
Of tho question at stake and then said:
I'VE carefully re-sIam:ned these cases
With the result, that, while our formor
conclusions remain unchanged, their
.cope must be enlarged by tho accep.
'aace OF their logical consequences" ,
In regard to the question at issue,
the opinion gays:
The constitution divided federal tax
aaon into two great classea-the class
oittoct taxes, and tho class OF duties,
imports and eIcise,, and prescribes two
rules, which Qualified tho grant OF
power as to each class. Tho power to
lay direct taxes. apportioned among tho
isveral states in proportion to thor
representation in tho p2sular branch
oil CongresB, 4 representation basod on
population ascortainod by the csnsus,
was plenary and absolute; but to lay di-
rect taxes without apportionmcnt was
forbidden. Tho power to lay duties,
inporsa and oIcises wa, subject to tho
qualification that the imposition mus,
be uniform throughout the United
States.
"Wo arc not permitted 10 broaden
the field oil inquiry and determine to
which Of tho two great classes tax
upon persons entiro Income, whether
deriyed from renta or products, or other
wisc Of rosl estate or from bonds, stocks,
or other forms OF personal property. bo.
ions', and We arc unable to conclude
L.. T. 4