The diamond drill. (Crystal Falls, Iron County, Mich.) 1887-1996, 1895-05-25


advise Il OF Tho payment which must be made
and proceed 70 ASSESS that amount on all the
read and personal property or the income OF
oil persons In the state and collect the same
II the state does not In the meantime assume
ana pay Us quota and collect the amount nc-
cording 10 It's own system and IN rs own wayf
Inconvenience might possibly attend tho
levy Of an income tax. but that Ii Is nppor-
tionablo is hardly denied although 1t is as.
serted that Il would operate so unoQually as to
be undesirable
III il be true that the constitution should
have been so framed that tax OF this kind
could be laid the instrument defines the way
for It's amendment Ia no part OF IL was great
or sagacity displayed. Except that no state.
without Its consent, can be deprived OF IT'S
equal suffrage In the senate the constitution
mny be amended upon the concurrence OF two
thirds OF both houses and the ratification Of
the legislatures or conventions OF the several
states or through federal convention when
applied for by the legislatures OF two-thirds OF
the statos and upon like ratification. The
ultimate sovereignty may DO thus called into
play by slow and deliberate process which
gives time for mere hypothesis TO exhaust It.
self and the sober second thought OF every
part OF the country TO be asserted
we have considered the act only In respect
OF the tax on income derived from real estate
and from invested personal property. ana have
not commented on so much OF IL as bears on
gains or profits from business privileges or
employments In view OF the instances IA which
taxation on business privileges OF employ
ments has assumed the guise OF an excise tax
and been sustained as such. Being OF opinion
that 80 much OF the sections OF the law
as lay tax on income from real and personal
property Is invalid, we are brought 10 the
question OF the effect OF that conclusion upon
these sections as a whole, it Is elementary
that the same statute may be Ia part constiiu-
tional and In part unconstitutional, and II the
parts are wholly Independent OF each other.
that which is constitutional may stand whilo
that which Is unconstitutional will be re-
iccted
Must stand Fall as u whole
eAnd In tho case before us there Is no Ques-
tion as TO tho validity OF this act, oxcept Sec
lions "a TO 81 inclusive which relate 60 tho
subject which has been under discussion ana
as to them we think the rule laid down by
Chief Justice shaw In Warren VS.. Charles
ton Is applicable, that II the different parts
arc so mutually connected with ana
dependent on each other. as conditions. con-
sderatlons or compensatlons for each other.
rs TO warrant a belief that the legislature in
tended them an "a Whole. and that * al coli.
not be carried into effect the legislature would
not pass the residue independently, and some
parts are unconstitutional all tho provisions
which are thus dependent conditional or con-
nected, must fall with them
Defeats Intent OF Law.
According 20 the census the true valuation
OF real and personal property IN the United
States in 1880 was sC5,0S7 1911. OF which
real estate with improvements thereon. made
up s30,5i4.544 or course from the latter
must be deducted. in applying these Sec
tions. all unproductive property and all prop
erty whose net yield does not exceed $1,000:
bat even with such deductions IL Is evident
that the income from realty formed vital
part OF tho scheme for taxation embodied
therein II that be stricken out. and also
fa. from nlI tad Al
property. bonds. stocks investments OF
all kinds. IL IS obvious that by far the
largest part OF the anticipated revenue would
be eliminated, and this would leave the bur-
den OF the tax 10 be- borne by professions,
trades, employments or vocatlons. and Ia that
what was intended as a tax on capital would
remain In substance a tax on occupations and
labor. We cannot believe that such was the
intention OF congress
1--WE do not mean 10 say that an act laying
by apportionment direct tax on all real
estate and personal property or the income
thereof might not also lay excise taxes on
business. privileges, employments and voca-
tions. But this Is not such act. and tire
scheme must be considered as whole
Being invalid as TO tho greater part and
falling as the tax would II any part were held
valid. In q direction which could not have been
contemplated except In connection with the
taxation considered as an entirety. we are
constrained to conclude that sections ~ 10 81,
inclusive OF the act. which became law with
out the signature OF the president, are nncon-
stitutionaL"
Something of n Sensation.
Dissenting opinions were road by Justices
Harlan, Brown, Jackson and White
The four dissenting opinions we're IN reality
the sensation OF the day, for each broathed q
spirit OF defiance 10 the opinions OF the ma
iorlty not often developed IN the court OF last
resort Justice Harlan denounced the decision
ity and an unhcard-of Interpretation OF
the constitution. He did not hesitate 10 do
clare that the people should proceed once
to amend the constitution so that In the future
congress might tax incomes II the emergency
should arise. lie was filled with vio-
lent Indignation at tho action OF the
court which took away from congress
the right TO tax the rich ana lett 10
the legislative body the right 20 tax industry
only. He was fairly trembling with suppressed
emotion when he declared his solemn opinion
that this action OF the court was OF the kind
which In other nations and times had over
turned governments and placed power IN the
hands OF mohs-
Justice Jackson pronounced the decision
calamity 10 the nation and disaster 90 the
government, because Il took away vital part
OF ITS taxing power. Justice Brown also de-
nounced the decision OF the majority as sone-
thing little short OF moustrous Justice
white also dissentcd. and his opinion boiled
down was that the majority OF the court had
been guilty Of a terrible mistake IN law and an
outrage on good public policy.
Money wni he Refunded.
WAsmNGroS, May 21.-Internal Rev
enne Commissioner Miller says that
under section 3,220 of the revised
statutes all the moneys paid in on ac-
count of the income tax will be re-
funded 10 the payers by the treas
ury department without delay. Act
ing under this section internal revenue
taxes wrongfully collected are daily
refunded by his Office, and the same
action viii be taken as 90 repaying the