The herald., 1895-05-21

pendent of each other that which is con-
stitutional may stand while that which
is unconstitutional will be rejected.
| And in the case before us there is no
| question as to the validity of Its act, ex-
| cept sections ~ to 81 inclusive. which re-
late to the subject which has been under
discussion, and as to them we think the
rule laid down by Chief Justice shaw in
Warren vs.. Charleston is applicable, that
| If the different parts are so mutually
connected with and dependent on each
other as conditions, considerations or
compensations for each other as to war
rant belief that the legislature intended
them as a whole and that ii all could
not be carried into effect the legislature
would not pass the residue independently
and some parts are constitutional all the
provisions which are thus dependent,
conditional or connected must tall with
them.
"Or. as the point is put by Mr.. Justice
Jackson, it is undoubtedly true that
there may be cases where one part OF
statute may be enforced as constitutional
and another be declared imperative and
void. because unconstitutional, but tlese
are cases where the parts are so distinct
ly separate that each can stand alone, and
whore the court is able to see and declare
that the intention OF the legislature was,
the part pronounced valid should be en-
forceable, even though the other part
should fail. 10 hold otherwise would be
to substitute for the law intended by the
legislature, one they may not have been
willing by itself to enact
And again, as stated by the same en-
inent judge, in Prague VS.. Thompson.
where it was urged that certain Illegal
exceptions in a section of statute might
be disregard ed but the test could stand
the insuperable difficulty with the appli-
cation OF that principle of construction
to the present instance is that by reject
ing the exceptions intended by the legls-
lature of Georgia the state is made to en-
act what confessedly the leg islature never
meant. 1t conters upon the statute
positive operation beyond the legislative
intent and beyond what an" one can say
it would have enacted in view OF the llle-
gality Of the exceptions.
According to the census. the true val
uation of real and personal property i'll
the United States in 1890 was S65, ,0S7'-
O91. 1871 of which real estate with improve
ments thereon, made up S39, 5A, OH 333.
OF course. from the latter must be de-
Quoted in applying these sections all
unproductive property and all property
whose net yield does not exceedSiOOO, but
even with such deductions. it is evident
that the income from realty formed
vital part of the scheme for taxation en-
DO tied therein. If that be stricken out
and also the income from all invested
personal property, bonds, stocks, invest
mentS OF All kluuS, IL 10 oDNiOuS tilub py
far the largest part of the anticipated
revenue would be eliminated and this
woGld leave the burden of the tax to be
borne by professions, trades, employ
ments or vocations, and in that way what
was intended as tax on capital would
remain in substance a tax on occupations
and labor.
1--WE cannot believe that such was the
intention of congress. We do not mean
to say that an act laying by apportlon-
ment a direct tax on all real estate and
personal property or the income thereof,
might not also lay excise taxes on busi-
ness privileges, employments and voca-
tions. But this is not such an act and
this scheme must be considered as whole.
Being invalid as to the greater part and
falling as the tax does, if any part were
held valid, in a direction which could
not have been contemplated except in
connection with the taxation considered
as an entirety. we are constrained to con-
clude the sections 27 and 81 inclusive, OF
the act which became law without the
signature of the PRESIDENT on August %,
1894 as wholly imperative and void"