The Kootenai herald. [volume] (Kootenai, Idaho) 1891-1904, 1895-04-13

1861 TO 1868 many acts were passed by
congress levying an income tax. These
acts imposed tax upon incomes from
every source. They were passed by
overwhelming majorities and their en-
actment demonstrates the concensus Of
opinion in regard to the effect of the
Interpretation of the constitution made
by this court many years before. Every
case in the lower courts involving the
validity of these laws which can be
found was decided in their favor.
Justice White then reviews each of
the previous decisions of the supreme
court in similar tax cases and adds:
These repeated decisions, II seems to
me, remove the case from the domain
of controversy. 1 believe this is the
first case in our history where authority
which has been conceded to congress
by nearly 100 years of acquiescence in
all the departments of the government
I and has been sanctioned by repeated
! adjudications of this court, has been
judicially denied"
JUSTICE HARLAN'S DISSENT.
Justice Harlan said in his dissenting
opinion: IL am of the opinion that upon
principle as under the former decisions
OF this court, tax on the gains profits
and incomes derived from the rents of
lands is not a direct tax on land with
in the meaning of the clause of the
constitution, providing that the direct
tax shall be apportioned among the sew
eral states according to their respective
members. That, under numerous de-
csions of this court. the interest or in
come derived from bonds issued by a
municipal corporation of state is not
a subject of specific taxation in any
form, or for any purpose, by the United
States, any more than the interest or
income directly derived from state
bonds is the subject of national taxes.
Upon the two questions referred to and
to which alone, so far as the merits are
concerned, the opinion of the chief JUS
tice is directed. I am in entire accord
with Justice White"
The opinions were concluded at 2:4s
p. m. by a brief one from Justice Harlan
in which he held that a tax upon in
comes derived from municipal bonds Il
not the subject Of specific taxation IL
any form by the United States.
, APPLIES TO THREE CASES.
. The decision applies to three cases
the first of which was brought into th'
. courts of the District of Columbia 10y
- John G.. Moore. to enjoin the commits
siOner of internal revenue from cOllec
ton of the income tax: while the otht
- two were those Of Charles Pollack vs.
the Farmers Loan and Trust Compan.
. and Louis II. Hyde VS.. the Continental
. Trust Company, both appealed from tn
decision of the circuit court for tn
- southern district of New York. Whel
=, the circuit court sustained the law Pol
!, lock and Hyde appealed to the suprem
:, court of the United States. The case
: were then advanced on the docket an
argued March Z, s, II, II and 10, wit
\ Attorney General Olney. James c. Can
: ter of New York and Assistant Attorne
" General Whitney appearing for the gov
q eminent. and Choate. Seward, Guthri
- and ex-senator Edmunds for the trus
"a companies and Moore. THE argumer
attracted more attention than has bee
q given to any case in the supreme coul
- for years and the interest then man
- tested appears not to have diminishe
since. The lawyers for Moore and II
- trust companies attacked the constitl
: tionality Of the law on broad ground
80 while Messrs. Olney. Whitney and Ca
. ter defended Ii.
m EFFECT OF OPINIONS
n. The effect OF al the opinions deliverC
"a IS TO snow that the court was unan
a nous in the opinion that the law is CO.
K stitutional as to municipal and sta
ed bonds that Chief Justice Fuller al
n Justices Field, Gray, Brewer, Brow
~ and Shiras hold it to be invalid on 4
ne comes derived from rents. and that Ju
ne tees Harlan and White dissented fro
at this opinion as to rents. IT is impos'
Bile to state the exact division as to Il
he validity of the other parts of the la
r. further than was disclosed by the pr
is ceedings. 1t appears quite clear tn
s. Chief Justice Fuller and Justices Ha
is land and White voted to sustain t
on other parts OF the law, and the be
n opinion obtainable is that Justi
on Brown stood with them in this opinlo
as which would leave Justices Field, Ora
,al Brewer and Shiras as the opponents
sc. the law as a whole
he --------