People's voice. [volume] (Wellington, Sumner County, Kansas) 1890-1917, 1895-05-23
Income Tax Law Unconstitutional.

Oeglnnlllg vi Tue uTsJ regular session
Of the Fifty-third congress, is a thing
of the past. After being twice heard
in the United States supreme court,
it was finally decided today, by the
court, to be invalid and uuconstitu.
tiOnal. There were four dissenting
opinions delivered In these cases to-
day one each by Justices Harlan,
Brown, Jackson and White. showing
that the court stood TO 4 against the
law. Inasmuch as one of these dis
senting opinions was handed down by
Justice Jackson, and as he was absent
at the first hearing when the court
decided evenly on the question of sus-
tanning the law on all FONTS except
those as TO the tax on incomes from
rents and bonds, 1t follows that one Of
the members Of the court who at first
pronounced for the law, except on
these two points, changed his attitude
after the second argument. There is
very little question that Justice Shiras
is the Justice who changed bis views
ON these points He made no an.
touncements either today or when
the first opinion was delivered, as to
his opinion. While the opinion Of the
justice was largely a review Of the
general aspects Of the questions In
volved, he based the opinion Of the
court today upon the argument that
the provisions Of the law regarding
the tax on rents and bonds were so
essentially factor Of it'sas to render
all other parts OF it dependent on
them and in accordance with the we'll
known rule Of law bearing on this
question, the law as a whole must be
declared invalid.
The opinions Of Justices Harlan and
White were concluded in language so
vigorous and were so emphatic 10
their arraignment Of the majority as
to cause very general comment. Both
justices indicated their belief that
the ruling opinion was revolutionary
and intimated that serious conse-
queDces might ensue. Justice Har-
Ian suggested the necessity for amend
ing the constitution in view of the
opinion.
The court room was packed during
the entire three hours when the opin-
ions we're being delivered.
The unexpected event Of tie day
was the appearance of Justice Jack
son. He had announced after casting
his vote last Saturday week that he
would return on the following Mon
day to Tennessee, but it appears that
instead he went to Philadelphia TO
consult specialist on internal dis.
eases. He left the bench immediate.
ly after delivering his opinion today
and it is understood will now proceed
south. he delivered his opinion from
notes.
1t should probably be stated that
while the cases In which these opin-
ions we're delivered are uniformly
characterized as the income tax cases,
they are known on the court docket
as the case Of Charles Pollock vs.. the
Farmers Loan and Trust company
and Louis H. Hyde VS.. the Continent
al Trust company Of New York, both
appealed from the circuit court OF the
United States for the southern dis
trict of New York.
Immediately on the converting Of
the supreme court Chief Justice Full
Ter today read heincome tax opinion.
The fact that he read 1t was general
ly accepted as conclusive that tie
law would be knocked out In toto.
The conclusion Of the court was as
follows:
First-We adhere to the opinion
already announced that taxes on real
estate being iDdisputably direct taxes
so the taxes on the rents or incomes
Of real estate are equally direct taxes
Second-We are Of the opinion that
taxes on personal property or on the
income Of personal property are like
wise direct taxes.
Third-The tax imposed by sections
q to 81 inclusive, of the act OF 1894,
so far as 1t falls on the income Of real
estate and on personalproperty, being
a direct tax within the meaning Of
the constitution, is therefore uncoD-
stitutional and not apportioned &C
cording to representation, and all
those sections, containing one entire
scheme Of taxation, are necessarily
invalid.
DEGREES hereinbefore entered In this
court will be vacated.
DEGREES below will be reversed and
cases remanded with instructions to
grant the relief prayed.
Sections q to 81 Of the tariff act, OF
1S94!referred to In the conclusions Of
the court in its opinion, are all Of the