The Austin weekly statesman. (Austin, Tex.) 1883-1898, 1895-05-23
1--WE Of THE NINE JUSTICES OPP.
POSED IT.
Justices Jackson, White, Harlan and
Brown Delivered Dissenting Opin-
ions-Chief Justice Fuller's Opin-
ion Reviews all Phases of the
Question.

ming of the regular session of the Fifty
third congress is a thing of the past. After
being twice heard in the United States SUI
preme court it was finally decided today
by that court to be invalid and uncon-
stitutional. There were four dissenting
opinions delivered in these cases today,
one each by Justice Harlan, Brown, Jack
son and White, showing that the court
had stood five to four against the law.
Inasmuch as one of these dissenting opin-
ions was handed down by Justice Jack
son, 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 as to the tax on in
comes from rents and bonds, it follows
mat one of the members of the court
who at first pronounced for the law eX-
cept on those two points, changed his at
titude 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 announce
ment, either today or when the first opin-
1Ou was uCllNGltuJ 10 W lllS poSi'i'iA'
While the opinion of the chief justice
was largely 4 review of the general as
poets of the questions involved, he based
the action of the court today upon the
argument that the provisions OF the law
regarding the tax upon rents and bonds
We're so essential a factor OF 1t as TO rem
der all other parts of it dependent upon
them and that in accordance with the well
known rule of law bearing on this ques-
l,,1, CD n doc ln pnI
invalid. The opinions of Justices Harlan
and White were couched in language so
vigorous and were so emphatic in their
Arrangement of the majority as to cause
very general comment. Both justices in
dictated their belief that the ruling opinion
was revolutionary and intimated that
serious consequences might ensue.
Justice Harlan suggested the necessity
for amending the constitution i'll view OF
the opinion. =,
Tn court room was packed during the
entire three hours when the opinions
were aaing delivered.
The unexpected event of the day was
the appearance of Justice Jackson lie
had announced after casting his vote
last $ lturday week that he would re-
turn on the following Monday to Tennes-
see. but it appears that instead ne Went 10
Phnad clphia to consult specialist on IN
fprDaI diseases. He left the bench I'M
5adiat,ly after delivering his opinion to-
.,g and it is said he will now proceed
sonth He delivered his opinion from
notes. 1t may be here stated that while
the ,gses in which these opinions We're
delivered are uniformly characterized the
]incoma tax cases they are known IN tne
n6nrf aockets as the case of Chas; POL
lock y The Farmers Loan and Trust
Company. and Lewis Hyde vs.. The Con
fiurutal Trust Company, of New YORK.
10TH onnealed from the circuit court OF
The southern district of New York
FULLER'S OPINION.
w nington, May 20.-Chiet Justice
Fv' delivered his opinion in the income
=. cases today. The OPINION IN luil was
,as follows: ,,;uoa 70
mass mon the validity of an act of com
press. as tested by the fundamental law
enacted by the people, the duty imposed
demands in it's discharge the utmost ue-
Sbaration and care and invokes the deepest
dense of responsibility; and this IS es-
pecialy so when the question Involves
She exercise of a great governmental
power and brings into Considerations as
ritally affected by the decision, that com
nlex system of government, framed to
secure and perpetuate an lndestructlDle
union. composed of indestructible states.
"We have. therefore, with an anxious
desire TO omit nothing which might in any
way facilitate the questions submitted,
attended by further able arguments EN-
bodying the fruits of elaborate research
carefully examined these cases with the
result that while our former conclusions
remain unchanged, their scope must be en-
dorgad Inv fine acceptance of their logical
consequence 49,,
GIN considering this question, then,
we must never forget THAT it is a constl-
tuition that we are eXpoundIng.
"As heretofore stated, the constitution
divides the Federal taxation into Two
great classes-the class of direct taxes
and the class of duties, imports ana eN-
cises-and prescribes by two rules tnat
which qualified the grant OF power as
TO each class. The power ITO lay direct
taxes, apportioned among the seVeIal
States in purportion to their representa-
tinn in the popular branch of congress,
a representation barred on populations,
rs ascertained by the census, was
plenary and absolute; but to lay direct
taxes without apportionment was loI-
hidden: the power to lay duties, imports
and excuses was subject TO the quale.lca-
tion that the imposition must be UNIFORM
throughout the United States.
"Onr previous decision was confined to
+he consideration of the validity of the
tay ON fhe income from real estate and on
She income from municipal bonds. The
i question thus limited was whether such
taxation was direct or not, IN the mean
ing of the constitution, and the court
went on further as to the tax on incomes =
from real estate than to hold that 1t fell
within the same class as the source
whence the income was derived; that IS,
that tax upon reality and tax upon
the receipts therefrom were aIlKe a.
rect; while as to the income from munlc-
ipal bonds, that could not be taxed De
cause of want of power to tax the source,
and no reference was made as 10 the
nature of the tax as being direct or not
eve are now permitted to broader, the
field of inquiry and to determine Whlcn
of the two great classes tax upon 9
nerson's entire income-whether derived
from rents or products or otherwise, OF
reaI estate, or from bonds, stocks or otheI
forms of personal property-belongs and
we are unable to conclude that the en-
forced subtraction from the yield of all
+he owners of real or personal property
in the manner prescribed is so different
from a tax upon the property itself tna-
Il Is not 4 direct tax but an indirect tax
in fbs meaning of the constitution. The
words of the constitution are to be taker
In their obvious sense and to have