The Wheeling daily intelligencer. [volume] (Wheeling, W. Va.) 1865-1903, 1895-05-21
tlE ooNCLusloNs oE rlIr cornr.


follows. - -
the CONCLUSIONS OF THE couRr.
"First-We adhere to tho opiulon
already announced that take, on roal
estate, being indisputably direct taxes,
taxes on the rsnss or income OF real Of.
tate aro equally direct taxes.
"Second-Wo arc OF tho opinion that
taxes on porsona property or on tho in.
come OF personal property arc likewise
direct taxoI.
"rhird--The tax imposed by sections
p to 81 inclusive, OF tho act OF 1894, 40
far Us 1t falls on the income OF real es-
tate tax within tho meaning Of tho con-
st!tution and on personal property, be.
inc d direct ono aud therefore uneonsti-
tu.ional and void, because not appor.
toned according TO representation, all
those sectiona constituting one entire
scheme oil taxation are NECESSARILY IN.
valid.
"Tho docroei shtorCd In this court will
ba vacated. the decrees below will bo
reversed, and the cases romandod with
instructions to grant the relief prayed"
DISSENTING OPINIONS.
Justice Harlan delivered his dissent.
ing opinion. aud in doing 80 gave utter.
ance to language which attracted worry
marked attention from thoae present,
because OF its dlrcctness. After a brief
argument against the position OF tho
court con,srriug taxes on incomes do.
rived from rencs as diroct tax, he said:
In my judgement--to say nothing Of
tho disregard Of the former adjudica-
.lons OF the court, and OF the practice OF
the government for century--this de-
cision may well excite tho grayest ap-
prehenslons. 1t atrikes at the very
foundations OF national authority, in
that that il deniea to the general gov
eru,nent power which has, or may a,
some time. In = great emergency, such
as that OF war. because vital to the ex-
istence and preservation Of tho union.
It tends to re.e,tablish a condition OF
helplessnes In which Congress found
itself during the period Of the articles Of
confederation when it was without
power, by laws operating directly upon
individuals, to lay and collect, through
its own agents, taxes sufficient to pay
the debts and detray tho e1pensei OF
government, and was dependent, in sll
such matters, upon the good will OF tho
states, aud pIomptnesa in making the
requisisio made upon shom by Con.
gress.
"Why do l say that the decision just
rendered impaira or menaces: the ma.
tional authority? The reason 10 go ap.
parent tina! 1t need only be stated. In
its practical operation this decision
withdraws from national taxation not
only all income, derived from real e..
tate. but the personal property OF the
whole country-invested' persoua al
property, bonds, stocks. Investments Of
all kinds-and tho income ,ha. may be
derived from such property. This re-
suits from the fact that under tho do.
cision OF the court such incomes cannot
be taxed otherwi'e than by appor,iou.
ment among tho states on tho basis
simply OF population. No such appor.
tionmcn. can possibl Y be made without
doing mons,rous, wicked injustice to
tho many fos the benefit OF the favored
few in particular states."
JUSTICE JACKSON.
Justice Jackson at l 40 began the de.
livery OF his dissenting opinion, aud
was followed by Justices Brown and
White. Justice Jackson said tba. he
regretted that his strength would not
permit him TO prepare a full opinion.
He concurrsd fully in tho opinion e1.
pressed by Justice White ~ the formor
hearing OF the case and would content
himself With adding briefly Tow points
to that opinion.
He could not understand, he said,
what difference there was between that
class Of incomes decided by the court
to be within the rule OF apportionment
and the other classes decided not to be
within tho rulo Of uniformity. Nor
could he understand how tho valid por.
tions could be invalidated because OF
the unconstitutionali,y OF other por.
tions. II the principle upon which this
decision was made, was sound it could
be extended so ms to render the entire
nc. OF 1894 invalid. Tho two portions
OF the income tax were wholly separa.
bio and to hold that an invalid portion
broke drown tho valid portion, was, he
thought, without authority aud without
Inv.
No rule or canon. he proceeded, was
better settled than that the court III ould
not declare unconstitutional an onact-
ment from the legislative branch OF the
govern mont unless ita repuguance TO
the constitution was clear beyond q rea.
sonable doubt He objected to this dc.
ciaion Of the court because he thought
the court had anoptod wrong mothod
in arriving at lie conclusions as 10 wha,
n direct tax was. In concluding Justice
Jackson said in his opinion, tho decision
was tho most disastrous blow over
struck at tho constitutional power Of
Congross. 1t struck down an important,
vital aud essential power OF the govern.
ment. II loft tho government In case OF
necessity without power TO roach by
taxation in any form tho vast incomes
derived from tho real and peraonal prop.
etty OF tho country.
The decision" no concluded, !''is a
disaster and must bo regarded as n pub.
lie calamity"
Justice Whito stated his views briefly.
From frat to last. ho said, tho opinion
OF tho majority WAS but a aerios OF con.
Trajectory propositions. ono eating up
and destroying the othcrs.
IIo spoke OF tho decision az blow
struck at tho American people, aud said
that the power OF levying an income tax
now loft could only be exercised with
such injustice that no legislative body
would dare attempt to exercise II, for