The Kootenai herald. [volume] (Kootenai, Idaho) 1891-1904, 1895-05-25
The Law in Whole and in Part Is
Unconstitutional.
THE OPINION READ BY FULLER
Four Dissenting Opinions-Justices Har.
Ian and White Severely Con.
denim the Findings.

washington, May ZO.-Ine income TAX
law which has received so large a
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 finally decided today to be valid
and unconstitutional. There were four
dissenting opinions delivered. There is
very little question that Justice Shiras
is the justice who changed his views
on these points. While the opinion of
the chief justice was largely a review
OF the general aspects of the questions
involved he based the opinion of the
court today upon the argument that
the provisions of the law regarding
the tax on rents and bonds were so es-
sentially factor of it as to render all
other parts of it dependent on them,
and in accordance with the well-known
rule of law bearing on this question. the
law as whole, must be declared in
valid.
The opinions of Justice Harlan and
White were concluded in language so
vigorous and were so emphatic in their
arraignment of the majority as to
cause very general comment. Justice
A4oAA1h ohS6GSleQ the neCSSSlly IOI
amending the constitution in view of
the opinion.
There was the usual throng about the
United States supreme courtroom in
anticipation of a final decision of the in
come tax cases. The justices were at
the capitol early and consultation be-
gan promptly at 10 o'clock, continuing
until a few minutes before II. All the
members of the court were present, in
Guiding Justice Jackson, whose presence
caused a great deal of speculation and
was the basis for a deal of gossip as
to the possibilities of some sort of a
surprise for the public. The justices
against the law were Chief Justice
Fuller; Justices Gray, Field, Brewer and
Shiras. For the law Justices Harlan,
White, Brown and Jackson.
FULLER'S OPINION.
The conclusions of the court were as
follows
"First-We adhere to the opinion al
ready announced, that taxes on real es-
tate being indisputably direct taxes.
taxes on rents or incomes from real es-
tate are equally direct taxes.
"Second-We are equally OF the opin-
ion that taxes on personal property or
on the income from personal property
are likewise direct taxes.
"Third-The tax imposed by sections
y to 81, inclusive, of the act of 1894, so
far as it falls on the income from real
estate and on personal property, being
a direct tax within the meaning of the
constitution and therefore unconstitu-
tional and void, because not proper
toned according to representation, all
these sections constituting the entire
scheme of taxation are necessarily in
valid. The DEGREES below will be re-
versed and the cases re manded with in
structions to grant the relief prayed"
Sections q to 81 of the tariff act of
1894, referred to in the conclusions OF
the court in the opinions, are the sec
tons of the act relating to the income
tax, so that the entire income tax law is
declared void specifically.
At the outset Of his opinion Justice
Fuller said: Whenever this court is re-
quired to pass upon the validity of an
act of congress as tested by fundament-
al laws enacted by the people, the duty
imposed demands in it's discharge the
utmost elaboration and care and in
vokes the deepest responsibility; ano
this is especially so when the question
involves the exercise of great govern.
mental power and brings into considera'
ton as vitality affected by the decision
that complex system of government SC
sagaciously framed to secure and per
petuate indestruction of a union com
posed Of indestructible states. We have
therefore an anxious desire to omit
nothing which in any degree may tenC
to elucidate the questions submitted
and. aided by further able arguments
embodying the fruits of elaborate re
search, have carefully re-examineC
these cases with the result that Will,
our former conclusions remain un
changed, their scope must be enlarged
by the acceptance of their logical con
sequences. Our previous decision wa
confined to consideration of the validit!
of the tax on incomes from real estat
and on incomes from municipal bonds
The question thus limited was whethe
such taxation was direct or not, in tn
meaning of the constitution, and tn
court went no further as to the tax OF
incomes from real estate than to hol,
that IL fell within the same class, as tn
source from whence income was derived
that is, that the tax upon realty and tn
tax upon receipts therefrom were alilx
direct: while as to the income from mu
nicipal bonds, that could not be taxed
because of want of power to tax tn
source, and no reference was made I
the nature of the tax as being direct o
indirect.
1--WE are now permitted to broaden on
field of inquiry and determine to whic
of the two great classes of tax a pei
sons entire income, whether derive
from rents or products or otherwise
from real estate, or from bonds, stock
or other forms of pesonal property, be
longs. and we are unable to conclud