Highland recorder. (Monterey, Highland County, Va.) 1877-1972, 1895-05-03
JUSTICE FULLER.
His Opinion on the Income Tax
Made Public,
CONSTITUTIONAL POINTS,
The Supreme Courts Action O'Ve''
to the Public at Last-Pre-
oedents For the Action
That Was Taken.

The text of the opinion OF Chief Just'ce
Fuller In the income tax cases, WHICH was
delivered on the 9Th inst, has JUST peen ni"r'
rubl.c. The opinion Is preceded by On ela0-
orate review OF the history OF the cases. ln'
opinion proper Is isintroduced win tne S'a'0.
ment that ",he constitution provides 'na'
representatives and direct taxes sDal 10 ap-
portionel among the several States according
to numbers, and that no direct tax sua NJ
laid except according to the enumel"''O"
provided for, and also that oil duties iir
posts and exercises shall be unltolm tnrousH-
out the United States"
7 men. Gays the opinion, VINO ll"uloo
the Constitution, had Just emerged from u
struggle for independence whose ra''yine W
bad been that "taxation and represen'a'ion
70 together" The mother country hao tausn'
the colonists that self-taxation conslitu'eo
The ma n security AGAINST oppression.
The State, were careful to see to 1t tnas
taxation and representation should 60 To-
gether, so that the sovereignty reser'eu
should not be impaired, and that when Con.
press voted tax upon prosperity 1t should
be with the consciousness and under the 10
sponsibllity that in so doing the tax 80 Vo1eu
would proportionately fall upon the immeu'
ate constituents OF those who imposed H.
More than this, by the Constitution Inc
States not only gave to the nation the con-
current power 10 tax persons and properly
directly. but they surrendered their own
mower TO levy taxes on imports and regu'a'e
commerce. SO when the wealthier States aS
between themselves and those who were 10
come gave up for the common good tne
oreat sources OF revenue derived through
commerce thoy did 80 in reliance on the pro-
faction afforded be restrictions on the grant
Of power.
Thus. in the matter Of taxation, the con-
st,tntion recognizes the two great casses oil
direct and indirect taxes, and lays down two
ru,es bv which their impositiOnlmust be gov
erned. namely: The rule Of apportlonment as
20 d,,ect taxes and the rule OF uniformity as
to duties. imposts and excise'. "There
have been from time to time in'ima'ions,
so,d the Chief Justice, "that there might DC
so,na tax which was not direct tax In
cluded under tho words duties, imposts ana
oxcises but such tax for more than lOO
roars Of national existence has remained un:
discovered, notwithstanding the stress G.
nor,,culor circumstances has invited through
inyestigatIonYnto sources OF revenue"
He saws in conclusion: "We are OF opinion
that the law in question, SO far as 1t levies a
tax on the rents or income of real estate, Is
,,vol,d The Constitution contemplates the
independent exercise by the nation ana inc
state severally, Of their constitutional pow
oro Az the States cannot tax the powers.
the OF erations or the property OF the United
U.o,o, nor the means which they employ to
carrv their powers into execution; so 1t has
Soor held that the United States have no
nower under the constitution to tax either
Tho ,nstrumentalties or the properly OF
sta.e A municipal corporation Is the rep
resentatiye Of the State and one OF the IL.
.,rumcntalitles of the State government. II
was long ago determined that the property
and revenues of municipal corporations are
not subjects OF federal taxation
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