Daily Kennebec journal., 1895-05-21
iTs DEATH BLOW.
lContinued from let page.
reference was made to the nature of the

reference was made to the nature OF the
tax as to being direct or indirect.
Eve are now permitted to broaden the
field Of inquiry. and to determine to
which OF the two great classes tax upon
q per-on's entire income, whether derived
from rents or products, or otherwise OF
real estate or from bonds, stOcksor other
forms Of personal property belongs, and
we are unable to conclude that the en-
forced subtraction from the yield Of all
the owner q real or personal property, in
the manner prescribed, as so different
from tax upon the property itself, that
It is not direct, but an indirect tax in
the meaning OF tho constitution.
1--WE know OF no reason for holding other
wise 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 on arriving at what those terms
embrace, do we perceive any ground for
enlarging them beyond or narrowing
them within their natural and Obvious
import at the time the constitution was
formed and ratified, and, passing from the
text. we regard the conclusion reached rs
Inevitable when the circumstances which
surrounded the convention and controlled
its action and tho views OF those who
framed and those who adopted the con
stitution arc considered.
Continuing, he said: 1.-THE constitution
prohibits any direct tax, unless In proper
tton to numbers as ascertained by the
census, and in the light Of the circnm-
stances to which we have referred, Is 1t
not an evasion Of that prohibition to hold
that general unapportioned tax imposed
by all property owners as body for or In
respect Of their property Is not direct, In
the meaning OF the constitution, because
confined to the income therefrom?
"Whatever the speculative views Of
political economists or revenue reformers
may be, can 1t bo properly held that the
constitution, taken In It's plain and obvi-
Gus sense and with due regard to the cir
cumstanccs attending the formation OF
the government authorizes n general un-
sppOrtioned tax on the product OF the
farm and tho rents Of real estate, al
though Imposed merely because of owner
ship and with no possible means Of escape
from payment, as belonging to totally
different class from that which includes
the property whence the income proceeds.
"Thcre can be but one answer unless
the constitutional restriction Is to be
treated rs utterly illusory and futile and
the object of It's trainers defeated.
I'VE find 1t impossible to hold that
Fundamental requisition deemed so I'M
portant as to be enforced by two provi-
sions, one affirmative and one negative,
can be refined away by forced distinctions
between that which gives value to pro-
porty and the property itself"
Chief Justice Fuller occupied nearly an
hour in reading his opinion, being fol-
lowed by Justice Harlan, who read the
first dissent from the Judgment Of the
court He began with an expression OF his
views upon tho proposition that a tax up
on incomes derived from rents is direct
tax, and then proceeded:
But the court, adherfDg to what was
heretofore adjudgcd In those cases in re-
spect to the taxation OF income arising
from real estate, now further adjudges a
tax upon personal property of tho coun-
try or upon the yield or income OF
such personal property, or upon capital in
personally held for the purpose of income
or ordinarily yielding an income, or up
on Invested personal property, bonds,
stocks or Investments of all kinds, is a
direct tax within the meaning of the con-
stitution which cannot be imposed by
Congress, unless 1t be apportioned among
tho states on the basis of their population
as shown by the census.
"In my judgment, to say nothing of the
disregard of former adjudications of this
court, and of tho practices of the govern
ment for a contury-thls decision may
we'll excite tho gravest apprchensions. 1t
strikes Mt the very foundations Of national
to-, hat q hn nrnl
government the power which is or may
ut some time, In u great emergency, such
as that Of war, become vital to tho ex-
istcncc and preservation of the United
States.
"It tends to re establish that condition
of helplessness in which Congress found
itself during the period OF articles Of con-
federation when it was without power by
tho laws operating directly upon indi
vlduals to lay and collect. through it own
agents. taxes sufficient to pay the debts
and dofray tho expenses of tho govern
ment. II was dependent, in all such
matters, upon tho good will Of the states
and their promptncss In meeting the
requisitions made upon them by Con
gress.
why do / say that the decision just
rendered impairs or menaces national au-
thorityg The reason Is apparent that it
need only be stated. In its practical opera
tion this decision withdraws from ma
tional taxation not only all the incomes
derived from real estate, but personal
property OF the whole country-invested
personal property, bonds, stocks, invest.
ment of all kinds--and the income that
may be derived from such property"
The experiment Of roviving the income
tax has been rather costly to the United
States treasury. Up to date tho cost of
preparing for the enforcement of the law
declared unconstitutional, aggregates
about 500, 900.
All the printing done in preparing
blank form Of returns is dead loss
There were appointed gao deputy collcc
tors OF internal revenue for the especial
purpose Of handling this tax, all Of whom
will now be gradually dismissed.
Up to May the amount of tax paid IN
was: BY corporations, Sl6.6i2. 80; per
sons, s5e,5et5i. Since that date about
$1,000 has been received, making the tota
In round figures, $4,000.
This money will be refunded andei
section 3a20 Of the Revised Statutes upor
application made to the commissioner o1