Fort Worth gazette. [volume] (Fort Worth, Tex.) 1891-1898, 1895-05-21

TO reach Incomes from tho source OF
them There IN no difference between
changing tho existence OF tho power TO
tax Incomes from real and personal
estate and attaching such conditions
and requirements 20 It's exercise ia will
render II impossible or inaccessible TO
any practical operation. You might
Just as well strike Mt the power 10
reach Incomes from the source indi-
Gated ms to attach to these tho condi-
lions Of npportlonment which no legla-
lature can undertake 10 adopt, and
which cannot DO enforced with any de-
gree OF equality or fairness between
the common citizens OF a common
country.
The practical operation OF the de-
olalon Is not only TO disregard the
great principles OF equality IN taxa
ton. but tho further principle that ia
the imposition Of taxoB the burdens
should be imposed upon those having
tho most ability to bear them. This
decision works out directly opposite
result In relieving the citizens having
the greater ability while the burdens OF
taxation are made 10 fail most heavily
and oppreBslvely upon those having
the least ability Considered IN all It's
bearings, tho decision is the most dis
nstrouB blow ever struck at tho con
Rtitutional power OF congress. II strikes
down an Important portion OF the most
vital and essential power or the gov
eminent In practically excluding any
recourse TO incomes from real and per-
sonal estate for the purpose OF raising
revenue TO meet the governments
wants and necessities under any cir
cumstanceH.
Justice Whit stated his views briefly.
From first 10 last, he said the opinion
OF the majority was but a series OF
tHaI Loo l..
up and destroying the others.
In stating the grounds upon which he
dieaented from the majority, Justice
White laid great stress on tho Hilton
case and accommodated the legal points
he made In his first dissenting opinion.
In conclusion, Justice Whites opoinion
said:
"Tho Injustice OF tho conclusion
points to the error OF adopting II. II
takes invested wealth and reads II
into the constitution AS a favored and
protected clnss OF property whilst II
leaves the occupation OF minister. the
doctor. tho professor. the lawyer, the
Inventor. the author. the merchant and
all the various forms OF human activity
upon which tho prosperity Of n people
munt depend, subject To taxation with
out apportlonment.
THE absolute inequality and injus-
tice OF taxing by reference 10 popula-
ton and without regard to tho amount
OF wealth taxed are 30 manifest that TO
admit tho power TO tax and 10 limit II
TO this mode substantially denies he
power itself. since It imposes a restrlc-
tion which renders It's exercise practi-
caily impossible"
A few extcmporaneous remarks were
made by Justice White after the read
ing OF his written opinion. He spoke OF
the decision as a blow struck at the
American people and said that this
power OF levyins an Income tax now
left only TO be exercised with such
Injustice that no legislative body
would dare 10 exercise II. for such an
attempt would bring forward = bloody
revolution.
Justice Brown in his dissent said n
the question what IS and what IL not n
direct tax were now. for tho time pre-
rented he should entertain n grave
doubt whether. In view OF the defni-
tions OF direct tax given by the courts
and writer's upon political economy
during the present century. II ought
not 20 b. held to apply. not only to an
income tax. but to every tar tho bur
esn OF whiah Il borns. bcsh Immediate