St. Paul daily globe. [volume] (Saint Paul, Minn.) 1884-1896, 1895-04-25
AS To INCOME TAX
Text of the Opinion Recently
Delivered by Chief JUS
tiee Fuller.
THE POWERS OF CONGRESS
Shown to Be Limited as to
the Levying OF Direct
Taxes.
THE POWERS OF CONGRESS
LAND TAX A DIRECT TAX.
Any Tax onDIncomes Derived
From Lands Therefore
Unconstitutional.

WASI1lNGION, April Z4.-Ihe
text of the opinion of Chief Justice
Fuller in the income tax case, which
was delivered On the 8th inst, was
made public today. The opinion is
preceded by an elaborate review of
the history of the case. The opinion
proper is introduced with the state
ment that the constitution provides
that representative and direct taxes
shall be apportioned among the sew
erai states according to numbers, and
that no direct tax shall be laid ex-
cept according to the enumeration
provided; and also, that all duties,
imposts and eXcises shall be uniform
throughout the United States" The
men, says the opinion, who framed
the constitution had just emerged
from the struggle for independence,
whose rallying cry had been that
taxation and representation go to-
gether.''
The mother country had taught
the colonists that self-taxation con-
stituted the main security against op-
preston. The states were careful to
see that taxation and representation
should go together, SO that the SOW
tereignty reserved should not be i'm
paired, and that when congress
voted tax upon property it should
do SO with the consciousness and un-
der the responsibility that in so doing
the tax so voted would proportions
ately fall upon the immediate con-
stituents of those who imposed it.
More than this, by the constitution,
the states not only gave to the ma
ton the concurrent power to tax per-
sons and property directly, but they
surrendered their own power to levy
taxes on imports and to regulate
commerce. So, when the weather.
states as between themselves and
their less favored associates and all,
as between themselves and those who
were to come, gave up for the COM
mon good the great source of revenue
derived through commerce, they did
so in reliance of the protection af-
forded by restrictions on the grant of
power. Thus, in the matter of taxa
ton, the
CONSTITUTION RECOGNIZES
the two great classes of direct and
indirect taxes and lays down two
rules by which their imposition must
be governed, namely: The rule of ap-
portionment as to direct taxes and
the rule of uniformity as to duties,
imposts and excises.
"There have been from time to
time intimations," said the chief JUS
tice, that there might be some tax
which was not direct tax nor includ-
ed under the words duties, imposts
than one hundred years of national
existence. has remained undiscovered,
Notwithstanding the stress of particu-
lar circumstances has invited thor
ough Investigation into the sources Of
revenue"
By far the greater part of the opin-
ion is devoted to the consideration
of the question whether tax on
rents is direct tax within the mean
ing of the constitution.
Ordinarily" says the chief justice,
Sin taking up this branch Of the SUBJ
ject, all taxes paid primarily by per-
sons who can shift the burden upon
some one else, or who are under no
legal compulsion to pay them, are
considered indirect taxes; but tax
upon property-holders in respect of
their estates, whether real or person.
al, or Of the income yielded by such
estates, and the payment of which
cannot be avoided, are direct taxes.
Nevertheless, it may be admitted
that although this definition of
direct taxes is prima facie correct and
to be applied in the consideration of
the question before US, yet the con-
stitution may bear a different mean
ing, and that such different meaning
but be recognized. But, in arriving at
at liberty to refer to the historical
circumstances attending the framing
and adoption of the constitution, as
well as the entire frame and scheme
of the instrument, and the consequent
ces naturally attendant upon the con-
struction Of the other"
HENCE THE INQUIRY,
which, at the time the constitution
was framed and adopted, were recog-
nized as direct taxes. Discussing the
qualifications of the members of the
convention, he said they were men Of
great sagacity, fully conversant with
governmental problems, deeply con-
scious of the nature Of their task, and
profoundly convinced that they were
laying the foundations of vast fu-
ture empire.
Various authorities are quoted at
considerable length to show the pro-
cess by which the compromise by
which the convention delegated to
congress the power to tax the various
justice adds: "The compromise, in
embracing the power Of direct taxa
ton, consisted not simply in includ-
ing part Of the slaves in the enumera-
ton of population, but in providing
that as between state and state, such
| taxation should be proportioned to
representation"
Many quotations are also made for
! the purpose of demonstrating that the
right of the federal government to
| directly assess and collect it's own
taxes, at least until after reqpisitions
upon the states had been made and