New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1895-05-21
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Justice and Associate Justices Field and Gray at
whom he fairly glared as he shot forth sentences
laden with feeling such as probably never before
found expression from an Associate Justice or the
Supreme Court in a dissenting opinion. Old law
yers who had practised at that tribunal for more
than quarter Of century sat fairly aghast a.
sentence followed sentence. THE new theory OK
the Constitution" was mercilessy dissected. and
the consequences that might follow its adoption
and practical application were outlined with Sc
verify and an earnes,ness that evidently produced
d profound impression.
JUSTICE HARLAN PESSIMISTIC.
The Associate Justice repeatedly spoke OF the
judgment OF the Court as that Of "a bare major
ity" in a manner that indicated the slight respect
in which he held it, AND while he remarked that
it was mo less authoritative so far as the coun-
try is concerned" he declared that the decision
may well excite the gravest apprehension" and
that ii might fatally impair the National author
ity at time when the exercise of that authority
would be Of vital consequence He dwelt with
special emphasis upon and criticised with unspar-
ing severity that feature of the decision which, he
said would deprive Congress Of the power TO tax,
except by the consent and goodwill" of the sew
era States, the incomes from the accumulated
property Of the rich and left it free tax persons
whose incomes ere solely derived from the en-
pigment of their brains or hands. and he drew
a strong picture Of the Ills and disasters that
might result. He declared that any attempt to
tax incomes oy means Of an apportionment OF
such taxes among the States according TO popula-
tion would result in 'monstrous and wicked in
justice toward the many for the benefit OF the
few" and that 'lf this decision is justified under
the Constitution the people Of the United States
cannot too soon amend their Constitution.
While he regarded the exemptions in the law
under review as unequal. bad and unjust. he de-
carel that no tax Is more just in its essence
than an In rome tax" Referring 70 the provisions
which the majority OF the Court has decided 10 be
unconstitutional. but which 1t had declared to be
imperative and void on the ground that IT had
not been the intention Of Congress 10 enact them
separately. Justice Harlan remarked that the
records Of the legislative branch or the Govern
ment did not sustain this theory, and he sug-
gested that II these provisions were imperative
and void every provision Of the same act affecting
the duties on imports was likewise imperative
and vOid-a suggestion which seemed To strike
some of the lawyers at the bar with considerable
force. and which excited some comment among
hem after the Court adjourned When the Asso-
cate Justice brought his opinion 10 close by de-
clarng. "on my conscience. regard this decision
a disaster" ne had consumed ftty-five minutes
of time
During the delivery Of the opinion the members
OF the majority Of the Court sat and listened with
impassive faces. except that Associate Justices
Gray and Field occasionally exchanged whispered
comments The countenance OF Associate Justice
Shras seemed 70 assume a more firm and rigid
expression than ever. If possible and the Chief
Justice hudded himself in his big chair with
head bowed to the storm II dissent that ragged
about him
THE NEWS AT THE TREASURY DEPARTMENT
or course the nature Of the decision known
at the Treasury Department as soon as 1t was
pronounced. While it by means unex-
pected II produced a feeling Of dismay among
some Of the officials who had clung to the hope
that the law would be sustained. and that
few millions OF much nee ded revenue would be de-
rived from it, The higher Off cials who were more
directly concerned. cause upon them wouli nave
fallen the burden of executing the law, expe-
renced a sensation of relief. rms leehng VIII
not be shared by several hundred Democratic
deputy collectors clerks, etc, VINO VIII suooehiy
find their occupation gone ---.l-
Thus far the total amount of income tax col.
lected and reported 10 the Commissioner OF
Internal Revenue is about $4,000 This Will be
returned to the persons who paid IL In accordancs
with the law which requires the refundng or al
internal taxes enormously or Illegally assessed
or collected" and the National Treasury VIII
be poorer by that amount. TIE expenses m
Cured thus far Gnder the law have probably
amounted 70 about 100000 which Of course Is
another dead loss to the Government. Demo-
crat!c-Populist craftsmanship is often expensive.
however. and this example will soon be for.
gotten.
what effect will the decision have upon the
revenues Is a question that everybody is ASK
inc Assoc. to Justice Harlan said to-day that
tn tiw As originally passed would nave Welded
$50 900 900 a year and that SOME onlral estiha,es
had put the amount as high $5O0oo.OOJ. He
ovarlo ked the estimate OF that eminent imam
cier Chairman Voorhees,. Of the Senate Commit
Tee on Finance who recently declared not only
,hat tho Income Tax law would stand. but that
= would certainly yield So O0o0e0 and probably
$4,000 600 a year After the action OF the SUI
preme Court in April h weVer' the Sofnl;s S,
eionar Of Internal Revenue estimated the prob
abe revenue from the law this year at sio.o''op.
but this was regarded as probably excessive oy
other Treasury officials. and the general opinion
Hras that the t0tal would Mt exceed sl0,VVoOV,
and might not exceed 5000 600 for the current
vear In the existing condition ana present.
prosnects Of the Treasury even the sinahes.
sun, named would be- regarded as a grateful ana
important addition to the dw:ndling revenues.
The failure t. realize 1t Will be serious diaw-
hack under the circumstances. and talk apout
another bond issue or a special session OF Con-
gress is AGAIN heard. In the opinion OF We'll
informed ana experienced Treasury ohcial'. now
oyer neither VIII become necessary before No
Won. her all