Richmond dispatch. [volume] (Richmond, Va.) 1884-1903, 1895-04-09

estate. real or personal was n direct tax.
bat 10 might be that the Constitution hal
a different meaning. and that It was g.
ba applied TO this case. In that view IL
became necessary to inquire what wer
direct taxes at the time the Constitution
was adopted.
CONSTITUTIONAL DEBATES.
The chief Justice then made extensive
quotations from the history Of the de-
bates IN the convention on the subject OF
taxation. The inference from them. b.
said. was that the general distinction
between direct and indirect taxation was
well unl rstood ~ the members Of tho
convention and that IN" cXncctation was
that direct tax would be the last resort
o. Con-ress.
Tho celebrated case ~ IIyton vs.. Tho
United States. decided March g. l19S. Wa
then referred 10 AZ great lcngth-the one
in which IL was hell that tax on car
rages Was not direct tax.
Tho several opinions fled by the justices
were quoted. and Mr.. Cnicf-Justice Ful-
Ter asserted that in none Of them was
there any expression Of opinion as 90
whether or not anything except land anl
caVitatiOn-tavrs was n direct tax. bur
they were confined to the case at hand.
The case, he said seemed 10 turn upon
the declaration II Hamilton as 10 what
constituted direct taxes. II there hal
been Il reference 20 the decisions Of tho
country from which the -uitcd States
derived IT'S jurisdiction II would hay" b-ei
fatal. for in Great Britain incomo-tINe-
had always been treated as direct taxes.
FORMER DECISIONS.
The opinion then proceeds 20 roview -
decisions made Bog tie S'i,'T'gnc Court o.
cases qr..fn., under tf, js,y ~ 1881. which
tla Ch..r r-sf..a said counsel had CON.
tended. declared shaf an iuc,na-tax wa.
not a direct fax AMI must be r4earlel a.
controlling I'm Tho case under review I'll.
rsfrcipl. az stare decfrug h. continued
.upIcl ONLY 10 such cases az are direct.
i'm point. No court had cver held ISL
bound hv any part " 4 decision not uec.s.
slrr 10 decide tho chs. Il FIRE ". The ant
~ any court charvoI with rho c.rsfr.i,.
tf.r, Of cors,i'ufioral rreri.iors v.,s u,t
- extend "A drcision on question f. af
an error Of rffroffie VA lil,civ tho~.f.
to be perpatu.teI or committed. In a.
...tt of tb.e. ..i.s..r .,tfon, 90, offri,,,.
considered The decision. down 10 that ii
the Springer c44e and concluded that
they were all GistIngUlshlble from the on.
i'm hand
r,y- ~ Dr->---,
-.,
H., i,,.'I
'i.' nun ma '.i''" "S IL "' "'I PRISE"
ul' l''ut iaif.l ln lh' Csc Is Il Jay
M. orirjon Cortiru.s. w1t unable to S..
amy distinction between a tax on real
estate ana "a tax on r'nis arising from
-Ioh real estate Nh1t .s Land bay tH'
.''i' 'H'I N. 'oi.7,' 'uu''al
t'' W "''- '.'. ~ ''N s"'
'''' '''' '''''"7
mug ~, ...-''9.' anu '''.
a. -
'',' '''' an "'ii,"l wv -" ~"
'i., 10 ''' ih'., ".',' d" ''N -" 90, ''.'
a.. 49,. 49,
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| ....i.... ,.'..
,-,. .i.t. t-. 49,, ,,..,. ,,.,-,. f...
,,, i..... a. ,,,,' ...o,' l,,',,..i
..,-t..t mo Constitution iYfond4l T., ,r.
,.-, Said the rbi.e Jrsfic.. "Vqs ma.
r, fax ..o,,li to l..1 IN rho residents o.,
any state iv the r.prcs.ntativos OF other
rtlt.s."
The exercise Of power % lovy diroct
ta>rs WAS also o. De- restricted 10 extra
ordinary occasions
'n roHcl0t.'n, 'l' '"'e' u"on ms point
court yoro of tao orfrior mat that rar.
~ the tax inuosine tav.. mon rents ni.
tanned from, ralI caf,to WIS invalid
i'->"o'
80 H.. aHf