The Indianapolis journal. [volume] (Indianapolis [Ind.]) 1867-1904, 1895-05-21
HNRLAN'S OPINION.
The Decision of the Majority Ar
rafgned in Vigorous Manner.

Justice Harlan delivered the principal dis
senting opinion. After brief argument
against the position of the court in con-
STRUNG taxes on incomes derived from rents
as direct tax, he said:
"In my judgment this decision strikes at
the very foundations of national authority.
in that it denies 10 the general government
q power which is, or may. at some time. in
a great emergency, such as that OF war,
be vital to the existence and preservation
OF the Union. 1t tends to re-establish that
condition of hepessness in which Congress
found itself during the period of the arti-
power. by laws operating directly upon
individuals to lay and collect, through its
sbi nd eraX the exnenses Of pay ne
ment and was dependent, in all such mat
ters. upon the good viii of the States. and
promptness in making the acquisitions made
upon them by Congress.
In its practical operation this decision
withdraws from national taxation not only
all incomes derived from real estate, but
the personal property of the whole country
invested, personal property, bonds. stocks,
that may be derived from such property.
This results from the fact that under the
decision of the court such incomes cannot
be taxed otherwise than by apportionment
among the States. the basis simply of
populat ton. No such apporlonment can pos
sibly be made without doing monstrous,
wicked injustice to the many for the benefit
of the favored few in particular States.
Any attempt upon the part of Congress TO
states. upon the basis of their population
would, and properly ought 10, arouse such
Indignation among the free men of America
that il would never be repeated.
The majority opinion practically decides,
that without amendment of the Constitu-
ticn. such incomes can never be made to
contribute to the support of the national
1 government. If this new theory of the Con-
sttution. | believe il TO be, if this new
departure from the way marked out by the
fathers is justified by the fundamental law,
the American people cannot too soon amend
their Constitution.
Concluding, Justice Harlan said: 1.-THE
judgment Just rendered defeats the purpose
of Congress by taking ont of the revenue
not less than thirty millions. ana, possibly.
fifty millions of dollars. expected 10 be
official reports of both houses Of Congress
that taxation would not have been reduced
to the extent it was by the Wilson act but
for the belief that if the country had the
benefit of revenue derived from tax on in
comes it could be safely done. In every
possible way the two houses OF Congress
indicated that 1t must be p part of any
scheme for the reduction Of taxation and
for raising revenue for the support of the
government. that with certain EXCEPTIONS
incomes arising from every kind of prop
erty, and from every trade and calling
should bear of the burdens OF the
taxation imposed. If the court knows or Is
not have provided income tax which did
not include a tax on incomes from real es-
tate, we are more justified in believing that
the Wilson act would not have become a
law al all without provision being ma lie
for II in the income tax. If. therefore, all
must fall because some OF them are invalid
does not the judgment this day rendered
furnish grounds for the contention that the
entire act falls when the court strikes from
it all OF the income tax provisions, without
which the act would never have been passed?
But the court takes care 10 say that there
is nc question 10 the validity OF any
Part of the Wilson act, except those sections
which provide for taA ON incomes. Thus