The Roanoke times. [volume] (Roanoke, Va.) 1890-1895, 1895-04-10
THE INCoaE TAX DECIsroN.

The decision Of the Supreme Court
yesterday In the income tax case, ia one
of the most important and far reaching
acts in the history Of that august body,
and It's prompt acquiescence by the
other departments Of the government,
is not only strong evidence of the
coordination of the different branches
Of the federal system; but lasting
tribute to the wisdom OF the founders
of the republic and the law abiding
spirit of the descendants. It promises,
however, to lead to al most endless liti-
CATION, and to further embsrrassmeDts
of the government in carrying out the
provisions OF the income tax, as the fac
that the portions sustained were upheld
by 4 divided court, will afford pretoxts
for attack, which will be made the most
OF by counsel for those who desire to
evade the law.
Advices from Washington state that
the decision has plunged the internal
revenue officials into sea OF trouble,
and the more it is studied the greater
seem to be the difficulties attending
clear understanding of it's scope. The
declaration that rents and incomes from
real estate are exempt has opened up
questions very difficult of solution.
The question has arisen. and is under
serious consideration, whether the effect
of the decision is not to include only
rrn hnf oil SC ut To-
character growing out OF real estate, in
GLIDING farm products, tim Der, coal and
mine products within the exempted
class, so that all real estate, including
buildings thereon, with whatever else
which is held by law to be part of the
realty, will be entirely exempt from
the tax. Whether losses sustained
through bad rent debts, the amount of
expense incurred in collecting rents or
repairs on houses are to be deducted
from incomes is also mooted question.
Another grave point raised by the de.
cision is whether the road bed, round
houses, stations, ETC., of railroads are
real estate or personal property within
the meaning of the law. One OF the
principal questions that will be raised
will be the legality of the exemption
from taxation of incomes under $4,000
per annum, which will be attacked as an
unjust discrimination. Collectors of
the tax in different parts of the country
have already begun to telegraph for in
struction on many points, at the same
time stating that the rush of those who
desire to make returns has already COM
1t is further stated that it is now
thought the loss to the Treasury re-
ceipts from the decision will even ex-
coed fifty per cent. OF the total that has
been expected from this tax and rmay
reach much higher figure. However,
with view OF notifications of returns
to correspond with the decision of the
court, Internal Revenue Commissioner
Miller he's sent kilograms to all inter-
nal revenue collectors, directing them
to hold all income tax lists due April
10 until further orders and to retain
possession of all returns received.
The English papers in commenting
on the decision show that high regard
Is held in Great Britain for the Impair
TALLY and business of this august tri-
bunal. Its boldness in multiplying the
acts OF the highest legislative body of
the land is said to surpsss anything
ever done by the judiciary in that coun-.
try. and places the United States in the
front rank Of free and progressive ns.
lions.
Intellectual Atternni To Die