Fort Worth gazette. [volume] (Fort Worth, Tex.) 1891-1898, 1895-05-08
DECLARES THE SUPREME COURT
EXCEEDS IT'S AUTHORITY.
WHEN AS a NATTER OF FORM 1T
SEES ASIDE THE CoNsTITU-
TON ON HE THE FATHERS.
SAYS THE WHOLE PEOPLE ARE
INTERESTED IN THIS QUESTION,
NOT THE LANDLORDS AND
REAL ESTATE OWNERS ONLY
GOES BACK TO EARLY DAYS.


thR tuHofua the ]
cnnrt of tho tTr,t.1 s,otcs todnv bennn
Win Assletnnt Attorney ocneral whit |
nov ,r M. rntds, M b,s arru,nont for
, rov.,.s,l ~ the former o,Jninn az The
,.,,,r, a., t,a ,,os,tnn ~ ITO yniiattv
, |
OF feucIA 'nN on lhSonlcs ue''NN"
from rents.
Mr. whitney arpted Mt great length |
-. t...,,,.,.. 10
!" H""" ''"' '"' b'v''"' Wv
Is not tax imposed upon lnhd nor
upon rents because they are derived |
fror, Io,ds but upon nroprrty of all !
...,.,.f,. a.,
KINDS accrueu 10 the owner Wl'IIh '"o
year, irrespective of It's source
ON tho question OF uniformity, he said
"a .,,h,... .. ,,r,,. tn,t h,b rnt
HD ""' "'''''"s -
been given IN the orlglhNl hoNIlhs' pu'
he repeated some Of these, for the pur-
,,,s, h, s,td ,r ycttint Tho onposlng
Pu'' ,,7,.,.., ~. 80
side rlEht as To the position Oh '"e s"N-
ernment.
Mr. whitney finished speaking at
o.,n ,,a A,,.,,,.,,. f,,rc,,1 otrav
-'-V ~ "'' "''' avn nv
addressed the court. speaking OF the
question OF real esta'e iehls' inc "''"'-
ncy general said:
"tt d, t,,,,,,rtort I'm ,por I'm mind the
.,..,,...
precise question: ~ ~ "'N ""N'",'
there may not he tax on rcntH' whl'h
,,,,,st be d,,rnpd In be a tax on the
-, ,.,.,,,..,,,. ,,,,,,, t,t,,,t ,vbotb.r
i"hu producing '"e'''' ~ ''' 49,,
laud TAX, measured pE Itu'H or ItutN'
value, was the most oilcient or tno
most scicnuhc way OF thNlhE laUu' ".
question 49, uoes tIhs income 80 h,"
create "a tax winch y necessary 10 ue
y
sWer tho best source or information u,
OF course, the statute Itself Ihe most
superficial examinations snow 'nut no
real eNiate tax as rueh ~ intended .y
congress, II II hNu pceh theie Woulu
have been a provision for appralseinent'
by rental revenue or olhIwlAe OF va,
cant and unproductiNo lanu' IT u hud
been, there would have pecn pr9NlflonH
for the appralsemNht by renla Naluo
or otherwise OF houses ana Brpuhus
which are occupied az holnestenut hlu
Tor the purposes OF pIlNhtN vnluy ,ll,m'
and pleasure inc owher On Naenn''
unproduGtNe Janus hell ior luNcH'hont
or speculation, whetner lhey pc Nv
lpIs or thnusaHus VI nun, u, w.
pays h2lh,nE uhueT thls my on ne'. 49,.
or bucn ialu5' ~ ,, ~, N,.,
nus u niill,nn-uuliiir i''gtaiH, ~ t,, , Ia
anu squ , GuSty ,,nisr t,,i. In,y5
s ,. - -, y NJ ,1ti,and cn,.
,,,,,.,tIon tbe ,ar,, hasla or whose bugI-
49, ~ ~, 1870, r., ~. ,.,t ogtnte
ne,,,,,ioa az a,,d ,,sad tberefn, nnvs noth-
ir,'. ,,r5a, ihis isv an or"6unt Of snct
r,3t ostnte IA 10 ItnnnssilIo 10 contrnd
tbcrcfnrc tbnt thls Inyy cnntemnintcg
rnoi nstoto as s,irb no an. e,,i,ia,, ar
the tnv ln,pnscd III n n tbo digtInr-
ti,n bctwCan nersSpnIty ana rcnitv In
tho matter Of tnxation ia mnde by tho
communion itgcif-nnd thnt ~ tho noe
essnrv assiimptIon Of Tho nrfrtinirnt-.
where does tbig rourt yet tho auth1rtty
TO set II inside na N mnttpr of form.
No such authority exlsta. The conRti-
tutlonai discrimination between realty
and personally for taxable purpoBca
would not exist II tho frauerH OF the
constitution had not considered It a
matter OF substance
II may be that the tax upon person.
atty in the shape Of rents IN N same
thing to the landlord pecuniHrily as n
tax upon the land itself, But landlords
are not the only parties concerned
The whole people OF tho country are
| Interested, since to them II rs OF frat
importance that the constitution should
| he respected In It's entirety aud no
branch Of the government should under
/ take To deal with any part OF It as n
| mere matter OF form II Is intimnted
/ that, logically speaking. II tax on
| real estate is direct tax. so Is tax
/ wa pNIHulhl property ana tnut II n
| tax on rents rs "a tax on real estate
/ so IL n tax on interest and dividends
n tax on the capital producing them.
] II ls suggested too, that this new ex-
! position OF the construction is tri-
umph for private rights and for private
property and sets up In their defense
bulwarlss that have been too long over
looked and neglected. The suggestion
only shows how easy II IL 10 lose the
spirit that Eiveth life while closely
sticking to the letter that kllleth.
what Is the value OF this SUGGESTION
Lcngnlly speaking nothing OF course"
No one Will deny that in linking
taxation and representation together
our fathers a9pired TO system OF
taxation which being ordained by the
peoples own representatives would be
certain TO distribute the public burdens
with the nearest possible approach "a
this Justice and equity. Yet the irony
Of events IL such that this very prlnci-
pie is now involved to nullify the tax,