The Goodland republic. [volume] (Goodland, Kan.) 1891-1907, 1895-05-24
THE INCOME TAX LAW VOID.
Supreme rtDeclares It to Uncon-
stttUtional.
JUSTICE JACKSON IN ATTENDANCE.
Justice Harlan and White We're So I'm
pbatic in Their Arrangement Of the
Majority as to Cause Comment.


WASHINGTON, May 21.-The income
tax law, which has received 50 large al
share Of the public attention since the
beginning Of the first regular session OF
the Fifty-third congress, Is a thing OF
the past. After being twice heard in
the United States supreme court it was.I
finally decided Monday by the court tc
be invalid and unconstitutional. There
were four dissenting opinions, one each
by Justices Harlan, Brown, Jackson
and White, showing the court had stood
to 4 against the law. Inasmuch as
one Of these dissenting opinions was
handed down by Justice Jackson, and
as be was absent at the first hearing,
when the court divided evenly on the
question Of sustaining the law on all
points, except those as to the tax on in.
comes from rents and bonds, it follows
that one Of the members of rhe court
who at first pronounced for the law ex.
eept on those two points, changed his
attitude after the second argument.
There is very little question that it was
Justice Shiras who changed his views
on these points. He made no announce.
ment when either opinion was de.
livered
Law as a Whole Invalid
While the opinion of the chief justice
was largely a review Of the general as.
poets OF the question involved, he based
the opinion Of the court upon the argu.
ment that the provisions of the law re-
garding the tax on rents and bonds were
SO essentially a factor Of it as to render
all other parts of it dependent on them
and in accordance with the we'll known
rule of law bearing on this question, the
law az q whole must be declared invalid.
The opinions Of Justices Harlan and
White were concluded in language so
vigorous and were 50 emphatic in their
arraignment Of the majority as to cause
very general comment Both justices
indicated their belief that the ruling
opinion was revolutionary and init
mated that serious consequences might
ensue. Justice Harlan suggested the
necessity for amending the constitution
in view Of the opinion. The courtroom
was packed during the entire three
hours when the opinions were being de-
hvered.
The unexpected event of the day was
in the appearance of Justice jackson.
He had announced after casting his vote
on Saturday, May II, that he would re-
turn on the following Monday to Ten
nessee, but it appears that instead he
went to Philadelphia to consult a
specialist on internal diseases. He left
the bench Immediately after delivering
his opinion and it is understood will
now proceed south. He delivered his
opinion from notes. 1t should probably
be stated that while the cases in which
these opinions were delivered are uni
formly characterized as the income tax
cases, they are known on the court
dookets as the cases of Charles Pollock
against the Farmers Loan and Trust
company and Louis H. Hyde against the
Continental Trust company of New
York, both appealed from the circuit
court Of the United States, southern dis
trict Of New York.
Conclusions Of the Court.
The conclusions of the court were as
follows;
l. We adhere to the opinion already
announced that taxes On real estate be-
ing indisputably direct taxes, taxes on
the rents on income of real estate are
equally direct taxes.
2, We are Of opinion that taxes on
personal property or on the income of per-
sonal property are likewise direct taxes.
g. The tax imposed by sections 27 to
81 inclus We Of the act of 1894 so far as
it falls on the income of real estate and
on personal property being direct tax
within the meaning of the constitution,
and, therefore, unconstitutional and
void, because not appOrtoned according
to representation, all those sections con.
shutting one entire scheme of taxation
are necessarily invalid The DEGREES
hereinbefore entered in this court will
be vacated. The DEGREES below will be
reversed and the cases remanded with
instructions to grant the relief prayed.
Sections "a TO 50 of the tariff act of
1894 referred to in the conclusions Of
the court in the opinions are all the sec
tons OF the act relating to the income
tax, so that the entire income tax law is
declared void specifically.
EXTRA SESSION Nor NECESSARY