The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1895-05-21

unconstitutional, but these cases are
where the parts are so distinctly sep
arate that each can stand alone and
where the court is able to see and de-
clare that the intention of the legis-
lature was that the part pronounced
valid should be enforceable, even
though the other parts should fail. To
hold otherwise would be to substitute
for the law intended by the legisla-
ture one they may never have been
willing by itself TO enact
Valuation of Property.
'.And again as stated by the same
eminent judge in Prague VS.. Thomp-
son, where it was urged that certain
illegal exceptions in a section of a
statute might be disregarded, but THAI
the rest could stand, the insupera bid
difficulty with the application of that
principle of construction to the present
instance is that by rejecting the ex-
ceptions intended by the legislature
of Georgia, the state DIS made to enact
what confessedly the legislature never
meant. 1t confers upon the statute a
positive operation beyond the legisla7
tive intent and beyond what anyone
can say it would have enacted in view
of the illegality of the exceptions
According to THE census, the true
valuation of real and personal property
037, 091 191, of which real estate with
improvements thereon, made up $780,
81, 1888 Of course from the latter must
be deducted in applying these sections
all unproductive property and all pro-
perty whose net yield does not exceed
$4,000, but even with such deductions
it is evident that the income FROM
realty formed vital part of the
scheme for taxation embodied therein.
If that be stricken out and also the
income from all invested personal pro-
perUy, bonds, stocks, Investments of
all kinds, it is obvious that by far
the largest part of the anticipated
revenue would be eliminated and this
would leave the burden of THE tax to
be borne by professions, trades, en-
Payments or vocaitions, and in tina,
way what was intended as a tax on
capital would remain in substance
tax on occupations and labor.
Intention of Congress-.
1--WE cannot believe that such was
the intention of Congress. We do not
mean ito say that an act, laying by
a. direct tax on all real
estate and personal property of the in
come thereof, might not also lay excise
taxes on business privileges, employ
mentS and vocationS. But this is not
such an act and THE scheme muSt be
as TO the greater part and calling of
the tax would if any part were held
valid, in a direction which could not
have been contemplated except in con-
nection with the taxation considered
as an entirety, we are constrained to
conclude the sections 81 to 81 inclusive
IF the act which became a law without
the signature of the president on
August SO, 1894, as wholly imperative
and Valid"
The conclusions of the court were as
follows: First-We adhere to the !
opinion already announced that taxes
IN real estate being tndisputably direct |
axes, taxes on rents or income from
zeal estate are equally direct taxes.
Second-We are of the opinion that |
axes on personal property or on in |
,ome from personal property are like |
wise direct taxes.
Third-The tax imposed by sections |
Z to 81 inclusive of the act of 1894, so |
ar as 1T falls on income from real |
state and on personal property, beini
l direct tax in the meaning of Consti-
ution, and therefore unconstitutional |
md void, because not apportioned ac-
.QTding to representation; all those
'ections constituting the entire scheme
# taxation are necessarily invalid
The DEGREES hereinbefore entered in
his court will be vacated. DEGREES
will be reversed and the cases re-
handed, with instructions to grant re-
ief prayed for.
Sections 81 to- 81 Of the tariff act Of
1874, referred to in the conclusions of
he court in the opinions, are the sec
ions of the act relating to the income
ak. so that the entire income tax case
; declared SDecifiNa11v void