The Dickinson press. (Dickinson, Stark County, D.T. [i.e. N.D.]) 1883-1927, 1895-05-25

ana was the basis for a great deal of
gossip as to the possibility of some
sort Of surprise for the public. The
fact that Justice Jackson was in the
city aid that he had participated in
the consultation, did not become
known until a few minutes before the
court came in. He occupied his seat
with the other members of the court,
making Il full bench at the delivery of
the opinion, as there was ut the hear-
ing.
The chief justice Immediately bt gan
the delivery of the main opinion In the
case.
Conclusions of the Court.
The conclusions of the court were as
follows:
First--We adhere to the opinion al
ready announced that taxes on real
estate, being indisputably direct taxes,
taxes on the rents or income of real
estate are equally direct taxes.
Second-Wc are OF the opinion that
taxes on personal properly or OH the
income of personal property are like
wise direct taxes.
Thlrd-The taxes imposed by Sec
tions ~ to 81 inclusive, of the act of
1884. so far as it falls on the income
OF real estate and on personal prop
erty, being 4 direct tax, within the
meaning Of the constitution, and tLcre-
fore unconstitutional and void, be-
cause not apportioncd according to
representation, all those sections cen
stituting one entire scheme of taxation
are necessarily invalid.
Tho 6ooroou o,,%o,ox1 t.
this court will be vacated. The de-
crees below will he reversed, end the
cases remanded with instructions to
grant the relief prayed.
Sections q to 81 of the tariff act of
1894, referred to in the conclusions of
the court in the opinion, are all the
sections Of the act relating to the in
come tax, SO that the entire income
tax act is declared void specifically.
Three dissenting opinions were read.
Justices Harlan. jackson and Brown
read the dissenting opinions.
The vote on the income tax resulted:
Five against the constituti0nality Of
the law to four for the law. Those
against the law were Chief Justice
Fuller and Justices Field, Gray, Brew.
er and Shiras. For the law, Justices
Harlan. White, Brown and Jackson.
shiras Changed His Views.
1nasmuch as one of these dissenting
opinions was handed down by Justice
Jackson, and as he was absent at the
first hearing when the court divided
evenly OIL the question of sustaining
the law on all points except those as
to the tax OH incomes from rents aud
bonds, 1t follows that one of the men,
bers Of the court who at first pro-
nounced 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 his views on
these points. He made no announce
ment either to-day or when the first
opinion was delivered as to his posi-
ton.
While the opinion of the chief JUS.
tice was largely a review of the gem
eral aspects Of the questions involved,
he based the opinion of the court upon
the arguments that the provisions Of
the law regarding the tax on rents
and bonds were so essential q factor
Of 1t as to render all other parts of it
dependent on them, and in accordance
with the well known rule Of law bear
Ing on the question, the law us q
whole must lie declared invalid.
The opinions of Justices Harlan and
White were concluded in language 80
vigorous and were SO emphatic in their
Of the majority rs to
cause very general comment. Both
Justices indicated their belief that the
ruling opinion was revolutionary, and
intimated that serious consequences
might ensue. Justice Harlan suggest
ed the necessity for amending the con-
stitution in view of the opinion. The
court room was packed during the ell
tire three hours when the opinions
were being delivered.
Up to this time about $4,000 has
been collected under the income law.
While no action has been taken it ts
certain that Internal Revenue
Commissioner Miller will take steps to
refund all collections. The internal
revenue laws give the commissioner
specific authority to refund all moneys
or unlawfClly collected. Com
missioner Miller has telegraphed all
collectors of internal revenue to for.
ward at cnce to his office all income
tax returns and everything else per-
tanning to the tax.
Although to-day's decision of the
court will materially cut down the an.
ticipated revenues of the government
1t Is not thought that it will necessi-
tate an extra session OF congress ex.
cept some unlocked for contingency
may arise.