The Wilmington daily Republican. (Wilmington, Del.) 1890-1902, 1895-05-21
INCOME TAX DECISION.
The Supreme Court Declares the
Law Unconstitutional
BY A VOTE OF FIVE TO FOUR


Justices Harlan, Brown, jackson and white
Present Dissenting Opinions in which tho
Danger of Overriding Congress IL Pointed
Out.
WASHINGTON May 21.-The income tax
law, which has received so large a share Of
the public attention since tho beginning
Of the first regular session Of the Fifty
third congress, Is thing Of the past. Al
Ter being twice heard In the United States
supreme court, 1t was finally decided by
that court to be invalid and unconstitu-
tional. There were four dissenting opin-
Ions delivered in these cases, one each by
Justices Harlan. White. Brown and Jack
son, showing that the court had stood five
to four against the law.
Inasmuch as one of these dissenting
opinions was handed down by Justice
jackson, and as he was absent at the first
hearing, when the court divided evenly on
the question of sustaining the law on all
points except those az to the tax on In
comes from rents and bonds, 1t follows
that one Of the members Of the court who
at first pronounced for the law, except on
those two points, changed his attitude
after the second argument. There is very
little question that Justice Shiras is the
member who revised his Views Of the law.
He, however, made no announcement
either yesterday Of when the first opinion
was delivered as to his position.
While the opinion of the chief Justice
was largely review of the general aspects
Of the questions involved, he based the
opinion Of the court on the argument that
the provisions Of the law regarding the
tax upon rents and bonds were so essen
tial factor of ii as to render all other
parts Of 1t dependent upon them, and that
In accordance with the we'll known rule
of law bearing on this question, the law
as q whole must be declared invalid.
The opinion of the chief justice, while
receiving the respectful and careful con-
sideration of his auditors, was not the sub
ject of such general remark as were tho
opinions Of Justices Harlan and White,
which were conched in language SO vigor-
Gus, and even so emphatic in their ar
raignment of the majority, as to cause
very general comment. Both justices in
dictated their belief that the ruling opin-
lon was revolutionary, and intimated that
serious consequences might ensue. Jus
tice Harlan suggested the necessity for
amending the constitution in view Of the
opinion.
The opinion of the court and the posi-
ton of each Of its members has been so ao-
curately forecasted that no surprise was
expressed In any quarter at the announce
ments made either by the chief Justice or
the dissenting justices. The unexpected
event Of the day was in the appearance Of
Justice jackson. He had announced after
casting his vote last Saturday week that
he would return on the following Monday
to his home in Tennessee, but 1t appears
that instead he went to Philadelphia to
tall led It.tA 81
He left the bench Immediately after do
livering his opinion yesterday. and it is
understood wifi now proceed south. He
delivered his opinion from notes.
The differing opinions, II given in full,
would occupy space of four columns.
From these voluminous opinions we quote
the following:
Chief Justice Fuller: 1.-THE constitution
divided federal taxation into two great
classes, the class Of duties, imposts and
excuses, and prescribed two rules which
qualified ths grant Of power to each class.
The power to lay direct taxes apportioned
among the several states in proportion to
their representation in the popular branch
Of congress, representation based on pop
ulation as ascertained by the census. was
plenary and absolute; but to lay direct
tax was forbidden. The power to lay du-
ties, imposts and excuses was subject to
the qualification that the imposition mutt
be uniform throughout the United
States"
Justice Harlan: 'This decision may
well excite the gravest apprehensions. 1t
strikes at the very foundation of national
authority, in that 1t denies to the general
government power which Is, or may, at
some time, in a great emergency, such az
that of war, become vital to the existence
and preservation of the Union. The prac-
tical, II not the direct effect Of the decision
| 10 to give to certain kinds of property u
position of favoritism and advantage that
is inconsistent with the fundamental prin-
oiples of our social organization and to in
vest them with power and influence that
may be perilous to that portion of the
| American people upon whom rests the
large part of the burdens of the govern
| ment, and who ought not to be subjected
to the dominion Of aggregated wealth any
more than the property of the country
should be at the mercy of the lawless."
Justice Jackson: 1.-THE decision of the
court ignores or violates the well estab-
lished rule of construction that an act
passed by a 90 ordinate branch of the gov,
eminent has every presumption in its
favor; it takes A,m congress its rightful
power of fixing She rate of taxation, and
substitutes rule incapable of application
without producing the most wanton in
equality and injustice. Considered in all
its bearings this decision is the most dis.
astrous blow over struck at the constitu-
tional power of congress"
Justice Brown: 'I+ Is never a light
thing to set aside the deliberate will of the
legislature, and in my opinion 1t should
never be done, except upon the clearest
proof of Its conflict with the fundamental
law. Respect for the constitution will
not be inspired by a narrow and technical
construction which shall limit tho neces-
sary powers of congress. Did the reversal
of these cases involve merely the striking
down Of the negotiable features Of this
law, or even the whole law for its want Of
uniformity, the consequences would be
less serious, but as it implies q declara-
ton that every income tax must be laid
according to the rule of apportionment
the decision involves nothing less thar
surrender Of the taxing power Of the mon
eyed class.
Justice White: 1.-THE injustice of thu
conclusion points TO the error OF adopting
II. 1t takes invested wealth and reads II
into the constitution as a favored and pro
tected class Of property, whilst 1t leayei
the occupation Of the minister, the doctor
the professor tho lawyer, the inventor. tn,
author, the merchant and all the variou
forms Of human activity upon which thu
prosperity of people must depend subjeo
to taxation without apportionment. A
rule which stultifies the constitution b!
making 1t an instrument for SO grieyou
I