The Indianapolis journal. [volume] (Indianapolis [Ind.]) 1867-1904, 1895-05-21
JUSTICE JACKSON.
He Says the Decision Of the Majority
Is Public Calamity.

The views OF no other member Of the
court have been the subject of so much
speculation as have those of Justice Jack
son, who. ii was thought. would be practi-
cally referee in the case. Justice Jackson
said that his health rad not been equal to
the task of preparing a formal dissenting
opinion and proceeded to give an outline OF
his views from notes. His voice was at first
feeble, but he became interested in his
subject, he was able TO speak with more
strength. although his reading was slow and
interrupted by frequent fits of coughing
very painful TO listen to. In beginning. Jus
tice Jackson announced that he concurred
fully i'm the dissents expressed by Justice
White on the former hearing and the other
justices who dissented to-day He said:
1T is not. and cannot be denied. that.
under the broad and comprehensive taxing
power conferred by the Constitution, Con-
gress has the authority 10 tax incomes from
whatever source arising, whether from real
estate, or personal property, or otherwise
III is equally clear that Congress, in the
exercise of this authority, has the dscre-
a designated amount. The underlying and
controlling question now presented is wheth-
er the taxation of incomes received from
land and personally are subject TO the rule
of apportionment." 1t was not found, said
the Justice, that there was any lack Of uni
formity in the legislation. and ne could not
understand the principle upon which the
court reached the conclusion that because
one branch OF the law was invalid for the
reason that the tax was not laid by the rule
OF apportionment, ii thereby invaldated an
other branch resting upon the rule of uni
tormity and against which there was no
valid objection. If the conclusion OF the
court was sound, the principle could. with
equal propriety, be extended to the entire
tariff act.
The court in his judgment. took wrong
method of arriving at the true meaning
of the words direct tax" depending on
the opinions of writer's since the Constiiu-
ton, who agreed on nothing. 1T never was
contemplated by the trainers of the Con-
stitution," said the justice. Ito reach by
direct taxation subjects of partial distribu-
tion What would be thought of direct
tax laid upon cotton. at so much bale,
i'm or of the Thev
plated the apportionment of direct tax
upon subjects matter having gen
never contemplated anything as direct
tax but that laid directly upon property
itself according TO valuation Of assessment.
No intention could be attributed TO the
trainers of the Constitution TO make any
tax a direct tax which IL was possible to
apportion. If tax could not be appor-
approximation to equality TO all citizens
of the country, that should be evidence
that it was not direct tax within the
meaning of the Constitution.
What is 10 be the end OF the applica-
ton of this rule. this new rule, adopted
by the court? A tax is laid by the gen.
eral government on all the money in hand
or on deposit of every citizen of the gov
eminent at q given date. When laid a
few parties come before the court and say:
MY deposits were derived from the pro-
cess of farm products or from the interest
on bonds and securities and they are not
therefore taxable by this law In my
judgment the principle announced in the
decision practically destroys the power of
the government to reach incomes from the
sources of them There is no real differ
ence between changing the existence of the
power to tax incomes from real and per-
and requirements 10 its exercise as will
render it impossible or incapable OF any
practical operation. You might just as
well strike at the power to reach incomes
from the sources indicated as TO attach
the conditions OF apportionment which no
which cannot be enforced With any degree
of equality fairness between the COM
mon citizens of a common country.
1.-THE practical operation OF the decision is
not only to disregard the great principles
of equality in taxation, but the further
principle that in the imposition or taxes
the burdens should be imposed upon those
he wing the most ability to bear them: This
decision works out a directly opposite re-
suit in relieving the citizen having the
greater ability, while the burdens OF tax
alton are made to fall most heavily and OPP
nressivelv upon those having the least abil-
ity Considered i'm all it's bearings. the de-
cision is the most disastrous blow ever
struck at the constitutional power or Con-
eress II strikes down an important portion
of the most vital and essential power or
the government in practically excluding
any recourse to incomes from real and
personal estate for the purpose OF raising
Needed revenue TO meet the governments
wants and necessities under any circum-
CT