The sun. [volume] (New York [N.Y.]) 1833-1916, 1899-01-08

u hAhN w
, Is the Fourteenth Amendment an lnsupera-
4 bic bulwark against progressive taxation ,
This question Is discussed at length In the
/ fourth OF the lectures before us The fact il
[ noted that in the Illinois inheritance tax
. cases. just decided. tho Supreme Court OF the
: United States has held that n progressive i'm
heritance tax is not in conflict with the Four
teenth Amendment. and that inheritances may
be- classified solely according TO amount and
each class taxed at a different rate. The tax
imposed by the Illinois statute was not IN itself
unreasonable; the maximum was q per cent.
on estates OF over $4,000. Mr.. Guthrie con-
cedes that. II the maximum rate could be
stopped there. no one would complain Of the
graduated taxation OF inheritances. but the
rate which is reasonable to-day may be made
conflscatory tomorrow, Last year the New
York Legislature passed n statute i'm
posing a progressive inheritance tax rising TO
a maximum Of Is per cent. IL will be remem-
bered that Gov. Black vetoed the bill on grounds
Of public policy. The measure. although 10
was vetoed. had the effect Of driving capital
amounting to millions OF dollars out Of the
State. A few years ago an act was introduced
in the Illinois Legislature limiting TO $780,
600 tho amount that any person could inherit.
even from a parent. and tor'eiting or escheat-
ing tho surplus to the State. The project then
failed, but II may be renewed at any hour. now
that the Supreme Court of the United States
mas uecllneu 10 nulllly, under the FOurteenth
Amendment. n State law imposing a progress.
sive inheritance tax. If the taxation OF In.
heritances may be progressive. it may be
pushed, apparently, to the point of confscation.
Thus FAR we have been speaking OF the taxa.
ton OF inheritanccs by the several States. Ono
can escape. however. from arbitrary or excess
sive taxation in one State by moving into some
more conservative State. But what " Congress
should pass a bin similar to that which was
vetoed by Gov. Black in New York The United
States Supreme Court has held that the Federal
Congress may conStitutionally impose an in
heritance tax, for such u tax is. clearly, an ex-
else OF duty. Congress, then. having the power
to reach out aud tax all inhcritances, it is evil
dent that. by cxempting all inheritances not
exceeding $4,000 in value. the great bur-
don Of Federal taxation could be thrown
on the richer States OF the North. From
unequal Federal legislation of the kind. there
would be no refuge except repatriation. Such
n policy would drive capital to Canada. We
have seen that the Fourteenth Amendment
has failed. for the present. at least. to prevent
the M IMPOSITION Of graduated inheritance taxes
by individual States. 1t remains TO be de-
termined whether the requirement. OF section
8 of Article |. Of the Constitution. that all
duties. imposts and excuses" laid and collected
hyy Congress, shall be uniform throughout
from progressive Federal inheritance taxes.
In = con-: eytion with tbs topic, Msr:. Gptll-
while the United States supreme Court has
sustained a state law imposing. a progressive
Inheritance tax. II has given no intimation that
progressiye taxation upon PROPERTY or indiyidu-
justice iBS reWeTs said al ~" It '%,sen1sH 10 Ipe be- eoneed led
tnat: II thts were a tax unon property. such in
crease IN the rate OF taxation could not be sus-
tained.'
comments on the second sect on OF the Four
teenth ~Amendmentthat will be read with special
lntnS TO representation in (nnprp1Ga and m thn
numher Of ELECTORAL votes that may be allotted
o 5G = i at cons tEG iaet only II re threeeaf fhst' Of IL The The
slaves were. to be recEored in the basis OF
riGpresenttRRt t One result Of the emanclpa,
the, Southern states were thenceforth entitled
to f%d iIGfgSse g, their 1ba fl basjs sf Of vas ep ,,It6nnsb ,ho BY
States proposed t., give those slaves no vote.
ness nt s. % Of this view View 'H Wo SHId''f haSe e end dns sSu9 the
tXio,ing roppIa,ion Of the he South with proper.
Iopulati9n Of the fS$qrrrt6H.' The ! second ios seo.
siSn 81 sn sAs a t s}ate Of thia Amen %niie It ai n1fSwe ss
the several States to grant or withhold negro
TEIHbraG TO- a yo aeey w PIeasGse ein ie 6r9 or IN f anx II wthhss
a6ridSe.. Except for participstion in rebellion
should be red ICED in, proportion to the NUM-
hor OF the class excluded. Thus, each State
Congress AMI the number a Its electoral votes
negro Population: Our author u regards
as fair and Just ms provision Of the Fourteenth
was adopted'i in july les. He deems it incor:
rnfs ra to say ay that hat The snntb Nor5 h.d forced SEQ RRssFS
promptly aud graciously accented this clause
Of The Fourteenth Amendment. and Afforded
1aRs BP eSn n0a d to a sss ne e,fGf th shf Fiit sSntS
Ame ad6nfaG 1 with; a IT t vii 1s7 Be- rs T5a ednd %as
he south caused the inhabitants Of the North
negro was necessary tOr his protection. 1t ia
,once Id bg Mr., Guthrie that thu result has
an"shisenen Of the coIorod'' race ace in 1870 was
political mistake, even in the best, interests
ranehIsement would have come in time under
, ne I%ui yn%e tau 49mS wEinE ho and Ihat the e dan a.
south during the last twenty years might have
1t is. of course. recognized by Mr.. Guthrie
hat the t,ourteenth, Amendment has been
npersHiel by the Fifteenth Amendment in so
er, Which was adopted subsequently. and es-
a nIar naI UIic e 81 suffrage; SO far as race Or
ne reader that the later amendment provides
n nat Hotn th nGn + E mt q I. ei haz1ino OF The Igited States
Jnited States. or by any State. on account OF
I a. color fa or PrGyioHS c"nniti2Gn Of scryitude'
iFtcenth amendments DO not Of themselves
onfer the right Of suffrage. and that the States
..opal qualifications uron the exercise of that
lGht There stI.l ]remains. however. the
property, or, educational qualifca-
ions, particu'arly II arbitrarily imposed so as
J practice to Discriminate against any dis
net class OF yoi"'s. would not. IN pursuance OF
he Fourteenth Amendment, require a reduc-
o. o. representation in Congress and in the
lecioral votes in the, proportion which the
to the whole ,uumLer. .oi such citizens
Hcn'y-onc years Of age" This point has NOT
ct been decided uuthOritatively ly the United
tat"s Supreme Court. and the hope is ex-
re- So by Mr. Guthrie that II will be settled at
D early date SC, ah 70 avoid having it raised
some close Presidential contest. when the
might be necessary to determine the
Of a President.
In, "a iootngtc are, cited some remarks made
August lStS Joy tho editor az tho Law.
otHs.. when discussing the recent Consfjtu-
on 81 Louisiana. II is well known that tho
.oSt important textures oil the new Constitu.
ni OF chat state consist in the provisions for
IsfrnnchiSing the negroes without infringing
le political rights guaranteed 10 them by The
liteenth Amendment to the Federal Constitn-