The Wichita daily eagle., 1895-05-21

bonds cannot be taxed because the
source cannot be, the same rule applies
10 revenue from any other source not
subject to tax on real and personal
property usually exists as TO the reven-
ue therefrom.
Admitting that this act taxes the in
come of property irrespective of its
source, still We cannot doubt that such
q tax IS necessarily a direct tax in the
meaning of the constitution. In En-
gland W edo not understand that an in
come take has ever been regarded as
other than direct taxation. In Dowell's
history Of taxation and taxes in Eng
land, admitted to be the leading author
ity. the evolution of taxation in that
country is given and an income tax is
Invariably classified as a direct tax
That view is concurred in by the cylo-
paedistS and photographers and the poll
teal economists and generally by the
classification of European governments
wherever an income tax obtains.
In Attorney General vs.. the Queen In
surance company, which arose under
the British North America act of 1867.
which provides that the provincial
legislatures could only raise revenues
for provincial purposes within each
province Gin addition TO licenses) by
direct taxation. an act of the Quebec
legislature laying a stamp duty under
CONSIDERATION anu IIS JutlCldl COIDlilit-
tee on the privy council, speaking by
Jesseu, N. r., held that the words
direct taxation" had either technical
meaning or a general meaning or, as it
is sometimes called, popular meaning.
RULES OF INTERPRETATION.
One or the other meaning the words
must have, and in trying 10 find out
their full meaning we mast have re-
courses 10 the usual sources OF infor-
nation. whether regarded as technical
words. words of art, or words used in
popular language and considering
their meaning either as words used in
the sense OF political economy or as
words used il Jurisprudence in the
courts of law" II was concluded that
stamps We're not included in the cate
CORY of direct taxation and that the
imposition was not warranted.
In Bank of Toronto vs.. Lambe, the
privy council. discussing the same sub
iect. in dealing with the argument
much pressed ar the bar that tax 10
be strictly direct must be general. said
they had no hesitation in rejecting il
for legal purposeA
1T would deny the character of a di-
rect tax 10 the income tax OF this coun-
try. which Is always spoken Of as such
and is generally looked on as direct
tax Of the most abvious kind; and II
would run counter 10 the common un-
derstandinC OF men on this subject.
which is one main clue TO the meaning
of the legislature.
JUSTICE HARLAN DISSENTS.
The chief justice concludes the read
ing of his opinion a 1859 o'clock. its
delivery having consumed fifty min
utes. He was Immediately followed
by Justice Harlan in a dissenting opin-
ion. Justice Harlan said that at the
former hearing il had been adjudgei
that a tax on rents was a direct tax
and must be apportioned among the
states. He had dissented from that
view. concurring in the able opinion Of
Justice White. 70 which he thought
nothing could be added. Ee wanted.
however. 10 add one additional au-
thority. the opinion OF Justice Strong.
in the case of Clark ". Sickle. which
he quoted az some length. He said
that this decision was significant and
msnat that virtually all incomes could
be taxed. Mr.. Harlan said he would
later file an opinion giving his opinion
IN detail and his views as now printed
would hs II 4 very general character.
Capitalization taxes and taxes on
land. he coEte1deS. should be consider
I'd as direct and they had been uni
forruiy held % be. He quoted from the
! views OF justices IredelL. Patterson and