The age-herald., 1898-06-10
THE SPEECH OF
 SENATOR MORGAN

oendlor morgan mas arrested the @ ten tion of the country and the inquiry of lawyers by his recent most ingenious ar gument on the power of internal taxation by the federal government, revolutlonized as he contends with great force by the fourteenth amendment.
 A stock holder of one of the great co-por- ations applied to the United States district court Tn Kentucky to enjoln the govern- ment against taxing the income of over $4OOO of the corporations under the Wilson law. The plea was that the corpora ions income was derived from real and De sonal property, that a tax income so de. ived was in fact tax on property, that tax on property is a direct tax, that a direct tax cannot be collected until it has been appointed by congress between the states according to population. This district court refused the injunction. On appeal, the su- preme court at first sustained the court below. but upon reheah sg of the case re- versed itself and also revised five separate decrees of itself ranging through a period of 100 years. from washingtons first ad- ministration.
 Senator Morgan contends that the court has not denied and will not deny the power of congress to lay and collect direct tax;
 
 the decree of the court in this case vin- dicate the power of congress to lay and collect direct tax; that the plea of the complainant and the cree of the court that there had been no constitutional ap- pointment of the tax between the states, according to populat ons, is both as to Fl a and decree lad law, b cause the theo y of apportonment fixed by Artcle1, Section 3, of the body of the federal constitutions. was actually dispensed win, abIogat q and set aside by the fourteenth amend ment.
 Article l. Section 8, of the body of fed eral constitution enumerates fo IT separate e ements of populations, to Wit: Q( Freq persons; @ Those bound to service for a term of years; (9 Indians not taxed; 6D Three-ffths of other persons. Congr ss was, in 17s7 required to apportion repre- sentatves in congress and direct tax am ng the several states according to their respective numbers of these four elements of populat on added together.
 Senator Morgan contends that the old ap- portonment can now be made. Neverthe- less an apportionment is provided for by the fourteenth amendment, and the power of direct taxa. ion remains in the system as originally founded.
 The apportionment provided for in Ar- ucle l, Section g. cannot be made: Q) Be- cause there is no such element of popula- ton in the United States as free persons" all being free; @ There can be no 'persons bound to serve for term of years;" (3) "Three-fifths of all other persons" bei~a originally a term applied to slaves c2n have meaning in an enumeration foi apporlionment for representatives in con- gress and direct taxes now that slavery is abolished.
 The demand of the complainant that his corporation income shall only be taxed upon the basis of an apport onment of the federal tax between the states according to certain clements of population that are no longer considered for apporionment Of representatives in congress because thy are obsolete and no longer known to so- ciety in any state; the decree of the su- preme court that the income tax is unc on- stitut.onal because congress failed to ap- portion it among the states according to an enumeration of classes of popu a ol that were forever abol shed by the four en h amendment-these are basic propo- sit oas upon whi eh the Alab ma sena or proce ded when his arguncn drew from s na Hoar, Of Mas aehlsetts, the K cl m ti ms On the foo very we:fu, r. de ed" very i ter in a n velty,' the most interesting a Id in truct.ve h. tribution to the de1ate that has ever ben made"
 The speech here referred to and the speech in the extra session, October, 1893, on Shalerberger's brief in the silver ick case, will probably be accepted as the ablest the senator from Alabama has de- livered in his career.
 The speech was delivered June 4, inst, on his amendment to the war revenue bill, requiring the fiscal officers of the govefn- ment to collect the income taxes Of the w lson law that has not been considered by the court and has not been repealed. T.-e vote on the Morgan amendment stood D yeas to 3S noes. Caffery. of Lou siana' and Garman, of Maryland, both gold democrats, voted nay and defeated it.
 ARTHUR TEMPLE1 ON.