The Kosciusko star. (Kosciusko, Miss.) 18??-1898, 1895-05-24

,,on,e Court, Oh Second Con
,i5eratiou, Declares 1t
unconstitutional.
,srrcE JACKSON DlSSENTs

,sTICE ] JAC-ASoN olS9I--> ~
.tce Shiras Changes His
yjevs Oh second Argument
Washington, May, 20, lS95,-
\ income tax law, which has re-
ir,d so large share OF the pub.
attention since the beginning Of
regular session of the fifty
ird congress, is a thing of the
St. ;,
after being twice heard in the
,ited States supreme court, it
! finally decided today by that
NJ to be invalid and unconstitu-
Dns], There were four dissent
|, opinions delivered in three
rs today-one by Justices Har.
4. Brown, Jackson and White,
boving that the court had stood
4, TO four against the law. Inas-
bnch as one Of these dissenting
rinjons was handed down by Jus.
|cs Jackson, and as he was absent
The first hearing when the
burt divided evenly on the ques-
IN d sustaining the law on all
eints except those as to the tax
incomes from rents and bonds.
ivllswed that one Of the members
the court, who at first pronoun-
ID for the law, except on those
10 points, changed his attitude
fler the second argument. There
very little question that Justice
biras is the member who revised
s views Of the law. He, howev-
made no announcement, either
p1ay or when the first opinion
,s delivered, as to HE position.
While the opinion Of the chief
nstce was largely a review Of the
|sneral aspects Of the question in
|olvsd, he based the action Of the
|eurt today upon the argument
|hat the provisions Of the law re-
(arding the tax upon rents and
bonds were so essential a factor of
as to render all other parts of it
dependent upon them and that in
(ccordance with the wellknown
nle Of law bearing on this ques-
(ion, the law as whole must be
Declared invalid.
The opinions of Justices Harlan
Pnd White were couched in lam
euage so vigorous and were SO en-
Phatlc in their arraignment of the
majority as to cause very general
FFomment. Both justices indicated
|nelr belief that the ruling opinion
E.as revolutionary and intimated
pat serious consequences might
llInsue. Justice Harlan suggested
lne necessity for amending the
institution, in view Of the opin-
lon.
Inc courtroom was packed dur
lnIg the entire three Eou:s when
0e y opinions were being delivered.
Inc unexpected event Of the
NY sy was In the appearance of Jus.
lce Jackson. He had announced
Utter casting his vote last Saturday
week, that he would return on the
Monday to Tennessee
W, u 1t appears that instead he went
: .! Philadelphia to consult a spec
slist |, On internal diseases. He left
ne '. oench- Immediately after deliv.
'''ng his opinion, and it is under.
" Uod "a that he will now proceed
'Ou'h' He delivered his opinion
Fom notes.
II should probably be stated
aat while the cases in which
lese opinions were delivered are
alormly characterized as the in.
' s'.e y TAX decisions, they are known
: 'he court docket as the cases of
uaS. Pollock VS.. the Farmers
.aa "a. and Trust Company, and
! ,",s " Il. Hyde VS.. the Continen-
~ trust Company Of New York
0'n appealed from the circuit
''ai 'ur! OF the United States for the
'u.aern ", district of New York.
-. ins conclusions OF the court
'''e as follows: