The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1895-05-21
KNOCKED
GALLEY WEST
Continued from page -

. time assume and pay its quota AM
collect the amount according to it
!, own system and in its own way? In
conveniences might possibly attent
the levy of an income tax, but that i
is objectionable is hardly denied, al
though it is asserted that it would
operate so unequally as to be undesir
able.
1T is apparent that the suggestion
that the result of compliance with the
fundamental law would lead to the
abandonment of that method of taxa
ton altogether because of inequali'
ties alleged necessarily accompany
its pursuit. could not be allowed to in
Huence the conclusion, Nut the sug-
gestion not unnaturally invites at
tention to the contention of appel
liant counsel, that the want of uni
fornity and equality in this act is
such as TO invalidate it. And figures
drawn from the census are given,
showing that enormous assets of mu-
tual insurance companies, of building
associations, of mutual savings banks.
large productive property of eccles-
| iastical organizations are exempted,
and that the exemptions reach SO
many hundred millions that the rate
of taxation would perhaps have been
reduced one-half if they had not been
made.
To Escape Taxation.
1--WE are not dealing with the act
from that point of view, but assum-
ing the data to be substantially reli-
able, if the sum desired to be raised
had been apportionedt it may be
doubted whether any state which paid
its quota and collected the amount by
its own methods, would or could IN
der its constitution, have allowed a
large part of the property alluded to
TO escape taxation. If so, better meas
ure of equality would have been at
tanned than would be otherwise pos
sible, since, according to the argu-
ments for the government the rule of
equality is not prescribed by the con-
stitution as to federal taxation and
the observance of such a rule as in
matter of legislative discretion.
Elaborate argument is made as to
the efficacy and merits of an income
tax in general, as on the one hand
equal and just, and on the other elias
tic and certain that it is not open to
abuse by such deductions and eX-
emptions as might make taxation un-
der it so wanting in uniformity and
equality as in substance to amount
to deprivation of properly without due
process of law-not that it is not open
torial in its methods, but because it
is pre-eminently a tax upon the rich
and enables the burden of taxes of con-
sumption and of duties on imports to
be sensibly diminished.
A Crippled Creation.
'tAnd it is said that the United States
as the representative of an indiviSable
nationality, as a political sovereign
equal in authority to any other on the
face of the globe, adequate to all eIner-
gencies, foreign or domestic, and hav-
ing at its command for offense or de-
Tense and for all governmental pur-
poses, all the resources Of the ma
tions, would be but a MANNED and
crippled creation after ALL unless it
possesses the power to levy a tax on the
income and real and personal property
throughout the United States without
appOrtiOnment.
1.-THE power to tax real and personal
property and the income from both
through apportionment is conceded;
that such a. tax is a direct tax In the
meaning of the constitution has not
been denied, and in our Judgment cam
not be successfully denied; and yet
we are thus invited to hesitate in the
enforcement of the mandate of the
constitution which prohibits Congress
from laying a direct tax on the reVe-
nue. from property Of the citizen with
out regard to state lines and in such
manner that the state cannot inter-
vene by payment in regulation of
their own resources, lest a government
of delegated powers should be found
to be not less powerful, but less alb |
solute, than the ina gination of advo-
cate had supposed.
Main Question Ignored.
kr,1r -. ,,o4 1,o,.c. oo,,oa al 1x,ifI, tho
question whether an income tax be or |
be not desirable, nor whether such a |
tax would enable the government to |
diminish taxes on consumption and du- |
ties on imports and to enter upon what |
may be believed to be reform of its
fiscal and commercial system. Cues
tionS of that character belong to the |
controversies of political parties and
cannot be settled by judicial decision.
In such cases our province is to de-
termine whether this income tax on
the revenue from the property does
or does not belong to the class of di-
rect taxes; if dt does, it is being appor-
toned in violation Of the constitution,
and we must SO declare.
Differences have often occurred in
this court, differences now exist, but
there has never been time in its
history when there has been diff
announce its deliberate conclusions
unaffected by considerations not per-
tanning to the case in hand.
Ultimate Sovereignty.
eff it be true that the constitution
should have been so framed that a
AK of this kind could he laid, the in
strument defines the way for it's
In no part of it was
greater sagacity displayed. Except
that no state. without its consent,
IAN be deprived of it's equal suffrage
n the senate, the constitution may be
so amended upon the concurrence of
.wo-thirds of both houses and the
'atification of the legislatures of two
birds of the states.
1.-The ultimate sovereignty may be
hus called into place by a slow and
deliberate process which gives time
or more hypothesis to exhaust itself
md the sober second thought of ev-
Try part of the country to be as
erted.
Being of the opinion that so much
Il the sections of this law as lays a
ak on income for real and personal
is invalid, we are brought to
he question of the effect of that
conclusion upon these sections as a
Whole. 1t is elementary that the
anne statute may be in part con- ,
titutional and in part unconstitu-
ional and, if the parts are wholly in
ependent of each other, that which is
institutional may stand while that ;
shich is unconstitutional will be re-
ected. 8
As to the Whole.