Bismarck weekly tribune. [volume] (Bismarck, Dakota [N.D.]) 1884-1943, 1895-05-24
COURT CONCLUSIONS
Decision Of the Supreme Court
on the Income Tax
Cases.
FIVE JUSTICES AGAINST II
Courtroom Crowded to Its Ut
most Capacity to Listen to
the Decision.
WASHINGTON, May 21.-The income
tax has been declared unconstitutional.

WASHINGTON, May 21.-The income
tax has been declared unconstitutional
in toto.
When, the eight justices Of the su-
preme court assembled the bench TT high
noon. there was an almost breathless
silence in the historic semi-circle
where SO many great issues of ma
tional Importance have been finally
adjucidated. Pioneer Washingtonians
were heard to remark that there
has never been a case where so much
interest was manifest, since the days
when the electoral commission occu-
pied the seats of the august tribunal
which on Monday decided on the con-
ssitutionality of one Of the most noted
ats of the American congress.
1t was observed that the judges were
in better humor than on the former oc-
casion, six weeks ago, when they came
into court to render a decision, the
main provisions of which had already
been published to the world. On that
day Justice Gray was particularly nerv-
Gus, for he was incensed over the pre-
mature publication. In fact, it has
been learned since that the decision
was to have been delivered by Justice
Gray, but, after the leak, it was de-
cided to have the chief Justice read the
decision.
The courtroom was crowded, and long
before 9 o'clock in the morning every
available seat was occupied, and again
the necessity for a much larger room
was most urgently apparent.
Jaokson's Presence q Surprise.
The Justices were at the capitol early
and the consultation degan promptly
at 10 o'clock, continuing until a few
minutes before 10. AL the members
of the court Q present, including
Justice Jackson. who appeared at the
court greatly to the surprise Of every
one save the Justices While there
were other cases under consideration in
: the conference, the income tax cases
received the principal share Of the at
tention of the members of the court.
The presence of Justice jackson caused
a great deal of speculation, and was
the basis of a great deal Of gossip as to
the possibility of some sort Of surprise
for the public. The fact that Justice
jackson was in the city and that he
had participated in the consultation,
did not become known until a few
minutes before the court came in. He
occupied his seat with the other mem-
bers of the court, making full bench
at the delivery Of the opinion, as there
was at the hearing.
The chief Justice Immediately began
the delivery Of the main opinion in the
case.
Conclusions OF the Court.
The conclusions Of the court were as
follows:
Flrst-We adhere to the opinion al
ready announced, that taxes on real
estate, being indisputably direct taxes,
taxes on the rents or income Of real
estate are equally direct taxes.
Second-We are Of opinion that taxes
on personal property or on the income
of nersonal property are likewise direct
taxes.
Third-The tax imposed by sections
q to 81 Inclusive of the act Of 1894,
SO far as it falls on the income Of
real estate and on personal property,
being a direct tax, within the
meaning Of the constitution, and there
fore unconstitutional and void. because
not apportioned according to represen-
tation, all those sections constituting
one entire scheme Of taxation, are nee
essarily invalid.
The DEGREES h~ereinbefore entered in
this court will be vacated. The de.
crees below will be reversed and the
cases remanded with instructions to
grant the relief prayed.
Sections ~ to 81 of the tariff act of
1894, referred to in the conclusions of
the court in the opinion, are all the
sections of the act relating to the in
come tax, so that the entire income act
is declared void specifically.
Dissenting opinions were read BY
Justices Harlan, jackson and Brown.
The Egyptian Lentil.
It is in Egypt that the lentil crop is OF
the most value, for in the land of the
pharaohs the lentil forms one-sixth Of the
eoo5 20 &Io DoopOo hosidoo hoipD ovtopcivo.