The Indianapolis journal. [volume] (Indianapolis [Ind.]) 1867-1904, 1895-04-09
That Part of the Act Relating to Rents
and State, County and City Bonds
Held to BE UnconstitutionaI.
OTHER FEATURES UPHELD
BUT ONLY BY A TIE VOTE OF THE
MEMBERS OF THE COURT.
Dissenting Opinions Read by the ven-
erable Associate Justice Field and
Justices White and Harlan.

WASHINGTON, April S.-After almost
month of deliberation the United States SUI
preme Court rendered its decision to-day in
the income tax cases, deciding by divided
court the law to be valid, except regard
ing the incomes derived from rents and
State, county and municipal bonds,
on which points the decision was
that the law was unconstitutional.
Chief Justice Fuller read the decision
of the court. Dissenting opinions We're
read by Associate Justices Field,
White and Harlan. The effect of all the
opinions is to show that the court was
unanimous in the opinion that the law is
unconstitutional as to municipal and State
bonds, that Chief Justise Fuller and asso-
ciate Justices Field, Gray, Brewer, Brown
and Shiras held ii to be invalid on in
comes derived from rents and that Justices
Harlan and White dlssented from this opln-
ion as to rents. 1t is impossible to state
the exact division as to the validity of
the other parts of the law, further than was
disclosed by the proceedings 1t appears
quite clear that Chief Justice Fuller and
Justices Harlan and White voted to sus-
tain the other parts of the law and the
best opinion obtainable is that Justice
Brown stood with them in this opinion,
which would leave Justices Field, Gray,
Brewer and Shiras as the opponents of
the law a whole.
The opinion was general among lawyers
and legislators that the case would be
reached to-day and the interest which has
characterized the case from the beginning
was again made manifest by an unusual
attendance of the public in the court room.
The space is limited at best, but every
available seat inside and outside the bar
was occupied and many were turned away
because the chamber could not accomo-
date all who applied for admission Only
members of the bar were admitted to the
inner circle and those in attendance in
cluded many lawyers from other cities as
well as large representation from Wash
ington. There were several Senators in
the list, including Hill of New York, Lodge
of Massachusetts,, and Lindsay of Kentucky
Attorney general Olney was also present.
There was only member of the bench
absent-Justice Jackson, who has not been
able to attend upon the court since last
fall. and who has not participated in the
consideration of the case in any way. 1t is
TO his absence thsa the even division of the
court on the majority of the propositions
involved in the case Is due. If he had been
present such result would have been i'm
possible, and the opinion would have in
cluded decision of all the points involved,
instead of only the two in regard to in
GENES derived from rents and municipal
and State bonds
The spectators had not long to wait for
the beginning of the delivery of the main
opinion after the court convened. The JUS
tices filed promptly in, at high noon, and
there was very little preliminary work be-
fore the Chief Justice began the delivery
of an opinion, which is regarded by many
as the most important and far-reachng in
it's effects that has been rendered in this
court since the days of the rebellion. There
were only two minor decisions rendered by
other members of the bench, when Chief
Justice Fuller, after making a few routine
announcements, began, at 1906, to read the
courts decree in the case of Charles Pol
lock versus the Farmers Loan and Trust
Company and others. This was the first in
order of the cases against the trust COM
panies, and the conclusion reached in it
applies also to the case of Hyde versus the
Continental Trust Company, as the ques-
'tions at issue are the same in both cases.
The Chief Justice read with considerable
rapidity, but his voice was at all times
clear and distinct, and the lawyers present
who had famliarized themselves with the
case had little or no difficulty in following
him. The delivery of the opinion occupied
an hours time, and all present gave the