The Norfolk Virginian. [volume] (Norfolk, Va.) 186?-189?, 1895-05-12

OF the United States its highest iudi-
cial tribunal has pronounced q law bad
whose principle is good. Temporarily
at least it is tho Judgment of the su.
preme court that the income tax law
was not constructed wholly on constitu.
tional lines
1t may even be true that a majority
of the present bench believes an income
tax unconstitutional under our form of
federal government Tho history of po-
iitical progress is largely mado up of re-
visions OF opinions authoritatiyoly pro.
nounced. Professor Huxley has declared
that the chief duty of science in eaoh
generation is to discard tho errors of
the science Of preceding generation.
IL decisions by the supreme court Of tho
United States since this government
was founded had remained OH tho books
In the form in which they were original
~ written, 1t is doubtful whether tho
American Union would be today DO.
lltical fact, or if it were more than ono
OF the noblest monuments in its prog
sess could not have been erected.
lt Is reasonably certain that while tho
justices deny that politics had anything
to do with their individual positions
concerning the income Tux law, i'll re.
pressed irritation displayed during
argument by counsel fully justifics
popular belief. which will extensively
prevail, that the protection superstition
affected portion of the court, perhaps
unconsciously, but efectually.
There are rumors that some Demo
cratic members OF the court doubt the
constitutional soundness of the statute,
but there is nothing in the decision to
support this rumor. Tho question which
She court, so far rs tho decision shows.
considered paramount was one Of detail,
not of principle
1t was, IN substance, whether or not
in certain features of tho law congress
had not usurped to itself fiscal priv.
leses reserved by tho constitution to in.
diyidual states. Under the cloud thus
raised the court holds that congress is
incompetent to tax incomes derived
from real estate and state and municipal
bonds. This portion of tho decision will
necessarily render tho law odious to n
vast majority of the people, as the last
census shows that II third Of the farm
ers pay rent and that the samo is truo
OF threefourths of tho people living in
cities Of over 100, 900 population. Tho
payers OF rent, if their incomes reach
the taxable limit, will come under the
per cent mulct, while tho receivers of
rent, which goes to make so vast All ole-
ment i'll the wealth Of the country, will
go scot free under that head, coming un-
der the law if at all only as recipients
OF taxable income from other sources
1t is estimated that the loss to be thus
inflicted upon the revenue anticipated
from the law by tho treasury will reach
one-third the total amount
On one point the court appears to have
been unanimous-namely, that it is
within the powers of congress to fix the
limit at which an income tax shall be-
gin. This point conceded, it would mp
pear to be conclusive as to the actual
Judgment of ut least "a majority of the
court concerning the constltutionality
OF the principle of an income tax,
runor to the contrary Notwithstanding
Tor unless minor premise swallow up
a major congress cannot have tho power
20 say where an income tax shall begin
unless it have the power in principle
under tho constitution to lay tho tax
Happily Secretary Carlisle is able to
give assurance that no embarrassment
will come to tho country from the pres
ent effect of the decision, which is frag-
mentary, compromising and self con-
dlcting Increase from customs receipts,
ne confidently predicts, will moro than
offset disallowance Oh the classes Of
property excluded by tho decision from
operation Of the law. Unhappily tho eff
feet of the decision will not be as easily
Gounteraoted in the public mind. The
legal subtleties with which parts Of the
decision are vitaliZed will be but slight
~ appreciated by the great mass of the
people whose industry brings them I'M
der the law, while it exempts those
more fortunate than themselves, whose
surplus remains intact.
One of the consequences Of the deoi-
sion most to be deplored is that it will
revive the sleeping imposture, protec-
ttop. In the speoious guise of supplying
revenue not available under the income
tax law, as amended by the court, there
will be renewed clamor by capital for
restoration Of tariff monopoles. Should
tho next congress, instead of recasting
the law so as to preserve its principles
g principle approved by the experience