New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1895-05-09
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ton and the recognition Of what seemed 10 De n
fact not before noted that the United states IL
the only nation that now exists or ever has ex-
! listed. which, through constitutional or other
! provisions has or has had, any limitations on
| it's Government in respect to the exercise or eX-
tent Of the power of taxation III there are any
exceptions. they are to be found In the legisla-
tive enactments OF the French National Assem-
| bly, OF l7s9. and possibly in what Is now known
as the referendum system OF switzerland
AN AMERICAN DEsPOTlsM.
/ But a Government that has no limitations on
/ its power of taxation, that can arbitrarily take
! in whatever manner, to whatever extent, and
at whatever time IT peases, the property OF its
people or subjects. whether that right exists in
theory as in England. or in actual practice, as
| in Germany. Austria and Russia. is despotism
| If this assumption and reasoning may seem
| to any extravagant and unwarranted. his
] attention is respectfully asked TO the following
expression Of opinion on this subject by the
| United States Supreme Court as given through
Justice miller in the celebrated Loan Associa-
ton VS. Topeka" case go Wallace 600.
| 1t must be conceded that there are rights in
every free government beyond the control OF the
State A government which recognized no such
| rights which held the lives the liberty, and the
property Of its citizens subject at all times 10 the
the most democratic depository Of power; is after
but 81 se i it 20 e
it so. but ii is none the less a despotism.
Are the American people prepared to abandon
this proud historical position? And yet can
|
| Court decides that the present Income Tax
statute is constitutional? For such decision
| practically removes any constitutional Imiia-
| ton on the exercise OF the power OF taxation
by Congress, and in this way: First by establish
| ing that an income tax is not a direct tax there
| can be practically thereafter no direct taxes TO
| which the constitutional mandate OF apportion-
ment will apply for popular sentiment VIII never
sanction the enactment Of 2 general 'capitaton
or poll tax. direct tax on land.
And second. If an income tax is decided TO be
| an excise and conjo.ntly, that the population or
the country shall at the mere within Of legis ators.
| be divided into two classes. mark what follows:
| One of these classes, in great part through no
reason or inability to pay, is wholly exempt from
taxation the other class is exclusively con-
| demned to pay an excise levied for general pur-
poses This clearly would be to violate the coz
| stitutiona mandate that all excuses shall be
uniform throughout the States OF the Union.
Then 1t certainly could not be unconstitutional %
multiply classes for taxation according 10 weath
and increase the rate up to the point OF con'sca-
ton. Here are reminded OF the days in Eng
land when Protestants, Roman Catholics and
Jews were taxed with difference and d!scrimi-
nation. but uniformly as respected each class
VICIOUS CLASS LEGISLATION.
I now come to what seems 10 be the most
| serious point in this whole matter. and which
has not as yet attracted public attention In any
| marked degree. We trying an experiment
| as a nation which has never before been at
tempted by any other nation. namely. that OF uni
versal suffrage by which the power to elect
| legislators and shape the policy Of the Govern
ment has been put under the control Of those VINO,
| through no fault OF THAR own nave not enj9 yea
such educational facilities as will enable them
| Independently 10 form correct opinions on great
| constitutional. legal financial or economic ques-
| tons. thereby creating almost endless POSI-
| bities for injudicious legislation How are such
| possibilities being made actualities IN the case
| OF the existing income tax statute? Can any one
| who has acquainted himself with the circum-
stances of the inception OF this law doubt that
| the primary object wa; not the raising or r"Ne-
nue. FOR the National Treasury. but rather 70 per
nit part Of the people OF the country 10 impose
| discriminating taxes on the people or another
| part, and then fixing general exemption al
| so high a rate that those Of the first part. VINO
| are entirely able, should not be required TO pay
| anything? II this exemption. In place or Ho'o.
had been fixed only To include the average annual
| wages or earnings OF the working masses ~ the
| country is II probable that Congress would have
| ever considered the existing statute? Even be-
| fore the form Of the existing statute was re-
| ported from the Ways and Means Committee
leading member Of Congress emphaticaly said
| to the writer that II was no use 10 oppose the
| project and added that he did not know OF d
single one Of his constituents who would have
| to pay under It,
| the Constitution OF the United States had this
very question before them. 1t was Inequalities
| in methods and facilities for the raising OF reye-
nue. among the States Of the confederation for
| the support Of the Federal Government that
| threatened the existence OF the CONGREGATION ana
| necessitated the assemb.age Of the Constitu-
| tional Convention. And the members OF this
| convention. taught by experience. incorporated
In their work the provisions respecting the eXer-
| else Of the power OF taxation the meaning and
validity OF which are now called in question.
| And in doing they gave to the people OF the
| United States an instrument OF when one great
| feature II not its chief feature, and one not
| recognized IL ought to be. Is that II guards
| the rights OF minorltes as no other governmental
| instrument devised by mortal man ever has done
As long as this great feature is preserved Intact
| and the Nation adds TO II another principle, that
every question Of doubt concerning 1t shall be al
ways determined In way TO strengthen H. the
! perpetuty Of the present Government ~ as
sured But II now the Supreme Court invalidatcs
| this great feature by multiplying the mandate OF
! the Constitution. and thereby practically removes
| all limitations on the power OF Congress 10 Inn
pose taxes, sanctions discriminating taxation and
! disregards the rights OF minorlties. the hour
when this Government enters upon The pam OF
| dccadence will have struck. How puerile II Is
| for any one 10 favor such decision ana its IN
| evtabc results, on the ground that contrary
decision would oblge the Government 10 repay
| to the people large sum OF money that II had
| illegally collected from them This would, how
| ever have one recommendation namely, mat IL
would approximately solve the difficult question.
! How much. in terms OF money, Is the existing
| Government worth?
Finally. one other topic Is worthy OF consdera-
| ton In connection with this subject. 1t has been
maintained that the constituiionality Of income
| tax irrespective Of any definite provisions for It's
| assessment and collection. should be maintained
| because Of its essential necessity TO the Govern
ment as an agency for raising revenue. For TINS
assumption there Is little warrant. No other ma
! ton exists which has such facilities, under wise
| manag cement. for the raising OF revenue 1t Is
| capable Of demonstration that the Federal Gov
| eminent at the present time from taxes judi
| ciouely imposed on only three commodities or
| branches Of industry. certainly economically and
| with less burden and disturbance than by any
other form Of levy collect an annual revenue sufii-
Gent defray all Of its ordinary expenditures in
| Guiding interest on all its debts and have In add
| ton an annual surplus OF nearly OOO leav-
| ing It's revenue from other sources - imposts,
| duties moderate stamp and other internal taxes
from tha nj az N
every ten years OF at least 10, 900 OF people
| available for the payment Of pensions and other
purposes IF Congress should wish. In addition
| 10 the revenue obtainable from the above-men-
| toned resources. to raise an additional sum-say
| 500 900 000-by an income tax, II could apportion
| the quota OF each State upon the basis OF cen
| sus. notify each State M the paymeut IL must