The Seattle post-intelligencer. [volume] (Seattle, Wash. Terr. [Wash.]) 1888-1914, 1895-05-21
LILLE DIsSENTEES.
Harlan Thinks the Decision trikes at
Foundation of NATIONAL Authority.

Foundation OF Natloflai AutnoFits'
Washington city, May s-The chief
Justice completed the reading OF MS
speech at Z - O'Clock. its delivery having
consumed fifty minutes. He was Frfnns-
dsately followed by Justice Harlan In
dissenting opinion
Justice Harlan said thai at the former
hearing il had been a9jgdged that a tax
on rents was a direct tax and must De
apportioned among the states. He had
dlssen1ed from that view concurrins IN
the able opinion OF Justice White. 10
which he thought nothing could be added
lie wanted. however, 10 add an ad-
dftionaI authority. the opinion OF
Justice Strong IN the case OF
Clark VS.. sickles. which he quoted
al some length he said this decision was
significant. and meant that virtually all
incomes could be taxed Justice Harlan
said he would later file an opinion giving
his views IN detail. and his views s now
printed VII be of a general character.
Capitalize ton taxes and taxes on land, he
contenGed. should be considered as direct,
and they had been uniformly held 10 be
die quoted from the views Of Justices Ire
dell. Paterson and others on the operation
OF the constitutional provision as 10 ap-
porfionmenr. holding that the rule had
been consulted only when II could be rea-
sonabIy applied. The changes. contsm-
plated from the former practice in this
matter. Justice Harlan said was little
less than a reyels ton. Every one con
cedes the decisions In former cases
would have been the same as
they were II there had been no reference
In the constitution 20 direct taxes. He
held the tax on rents 10 be duty, or
something entirely different from tax on
land from which rent was collected. a
tax on land - generally a lien on the
land. while that on rents is not. In its
essence a tax on rents is a tax on money.
and the tax Is payable In money. lie
said the present decision vas step in
advance OF the former decision and said
incidentally that the present conclusion
had been reached by a bare majority. In
his judgment. to say nothing Of former
holdings OF the court. the decision might
Well excite very grave apprenensions.
Continuing he said:
''In my judgment this decision strikes at
the very foundation of national authority.
In that Ii denies 10 the general government
a power which is or may at some time IN
a great emergency. such as that of war.
become vital 10 the exisis nee and preser-
walton of the Union. IL tends 10 re-estab-
lish that condition OF hespIessness IN
which congress found itself during the
period OF the articles of confederation,
when II was without powers, by laws OPP
Grating directly upon individuals, TO lay
and collect through its own agents taxes
expenses of government and was depend
ent in all such matters upon the good viii
OF the states and their prosnr mess in NIL
ing the acquisitions made upon them by
congress.
In It's practical operations this decision
withdraws from national taxation not
only all incomes derived from the sale OF
only all incomes derived from real estate.
but the personal property of the whole
country-,personal properly. bonds, stocks,
investments OF all kinds. and the income
that may be derived from such property.
This result Is from the fact that under
the decision OF the court such incomes
cannot be taxed otherwise than by APP
portiOnmeut among the states on the ba-
sis simply OF population. No such ap-
portionment can possibly be made with
out doing monstrous. wicked injustice
TO the many for the benefit OF the
favored few in particular states.
Any attempt on the part OF
congress 10 apportion taxation on in
comes among the states upon the basis
OF their population would. and properly
ought TO. arouse such Indignation among
the freemen Of America that It
would never ne repeated. The ma
jority practically decides that
without an amendment OF the
constitution such incomes can never be
made to contribute 10 the support of the
national government.
If this new theory Of the constitution
as believe IL TO be In this new departure
from the way marked out by the fathers.
Is justified by the fundamental Law. the
American peopl,. cannot too soon amend
their constitution"
THE Judgment just rendered defeats
the purpose OF congress by taking out OF
the revenue not less than 100000 and
possible $50 ogo.na expected 20 Re raised
from incomes. We know from the official
reports 81 both houses Of congress tax
/ a,ion would not have beer reduced to the
extent II was by the Wilson act but FOR the
belief that II the country had the benefit
/ Of revenue derived from a tax on incomes.
] that could ne safely done. In every posi-
/ bic way the two houses OF congress iudi-
Gated that must he a part of any scheme
for the reduction % taxation and for rails
I ing revenue for the support OF the govern
fneut that with certain eNceptiousl in
/ comes arising from every kind OF proper
~ and from every trade and calling should
! hear some % the burdens Of the taxation
/ frr,uospd n the court knows or Is jusGi-
fer IN believing that congress would
: not have provided an income tax which
dsa not include n tax On Incomes from
! real estate We are justified IN believing
! the Wilson act would not have become a
! law AZ all without provision being made
FOR q IN me income tax. T., therefore
+ an che income sections or she Wilson act
s must fall because some fst tfetu are I3-
/ valid. does NOT the judgment This day
+ rendered furnish Eroaut Tor the conten-
+ tion that the entire act falls when the
+ court strikes from x all OF the income
/ tax provisions, without which the act
! would never have heen passed. But tire
/ court takes care - state that there *
/ ~, question "a 20 the validity Of any Part
: o. ne Y ison act. EXCEPT those hich pro-
/ vide Tor a Tax on incomes. Thus some
/ trsns, - stated for support and u1ainteu-
! auce q government
The practical - not the direct effect
/ of the decision today IS 20 give n Ger
/ tain Kinds % property a position Of IA
( vorltism ana advantage Inconsistent with
/ the fundamental principle OF our social
/ orwaniza tion. aad 20 invest them with
I power and influence that IS rerilous 70
+ that portion OF the people upon whom
+ rests tae lars " part ~ he hura.us ~
+ the government. sui who o8Ehr nos 70
. be subjected n TIE domlalon Of ACRE
4 gated wealth. any more than me property
. of Jnc country should Pc AZ the mercy of
{ the laW}ess-
J The views Of 10 other member % The
/ court Aaye been the subject % 50 much
/ speculation 90 those az Justice Jackson
! WHO. * was thought. would be practically
referee IN the cass. Justice jackson
) sss e his heaFA had not been equal 70 the
I task % preparing a formal dsssenSian
/ AMI proceeded - give al outline - ais
4 views from notes. His voice WAS az FIRST
( feeble. but as he became interested In MS
! sshiect be VAS aisle 30 speak wtth more
I strength. although MS reading was slow