New-York tribune., 1905-04-14
INCOME TAX QUESTION.
Viescs Which DaUid Il. Wells En-
pressed to Justice Field.
10 tho Editor OF The Tribune.

serbs public attenton-suddenly fades from view,
ceases 10 be discussed and IS utterly lost in the
turmoil Of new issues. OF equally vital impoT-
tance %: themselves. in turn. 10 drop out OF sight
and be forgotten
Il Is only few years since the income tax oceu-
pied the centre Of the stage. and endless were the
arguments and prophecies advanced at that period
is 10 the cOnstituuonay, the adyisabiliiy ana me
ELECTS. benign or olre, according 10 me FlsMPoin
The burial OF the bin by the Supreme Court Of
the United States with the curious accom- pailiell
upon reargument Of the cause OF faeicsal clss
justices. now a matter Of history but cne OF me me
curious sioeghts has never hereloiSLs DSe a-aee s
known u Is the purpose oi thls i ndiet a,iS
give publicity a somewhat noVei Illustration
Sh & fhe Utmost purity Of motive5 in inaqencing
The determination OF problems Of great pueie mo-
close friendship Of many years standing existed .
between two eminent publicsts the late Ar sesaSe
F.ed, Of the supreme Court Of the United States,
and the Hon David a Wells Eacl ln nls NaiS Wa one ~
lie, though widely differing in their n2tuis, me e
eXpounder Of the Constitution. me otheI ,, az. :.
earned his fame; and as an ardent patriot believing
that the imposition Of the tax would WORK siTA 1i
iIer arb is here printed for the first time and
court Of which ar. Justice Field was an iiustrious
Not without considerable misgiving did Mr Wells
Of his motives and The imputation that he had
reptiiiousy, and perhaps unworthy, been guilty OF
g. peIl as having adopted unfair method in pre-
sS rs us reys ,,es I,T.iserted bv Mr. Nes TO a
fr5end I'M ghose Judgment he reposed confidence,
who was be- the recipient Of the letter, could
hardly, in vcw of their long friendship and or the
TACT thai Mr. Neliss views had &lreaQy oeth maze
known in the magazines ana the pnbhc press be
offended 10y this expression Of opinion or by the
manner of its presentation, the letter was sent TO
Il was Kindly received and acknowledged, and. as
mas be easily verified By The curious. Judge Field
pressed by Mr Wells in his public utterances upon
ms very important question.
u Was q hiLng accompaniment 10 INC famous
letter to The frihune upon The same suilee'' tio
b1s @ e. 5 noted for he fTs s.a Tine thar Mr.
Wells had grave coubt as TO Just what journal or
When adyisng Win the same irlsnd 3pon rms 1nls
Tribune should be named as the proper medium for
giving prominence 60 and afording a widespread
apon hs eArressed belief ti1at the editor would
Penoe in their political views: another Illustration
OF that singular simplicity Of sharacler lknoMH N
amia6e and much loved man =, ,,,pr,s,,t,r
Norwich. Conn. April G. 1855.
Here follows the letter OF Mr Wells to AIr. Field:
Norwich. Conn, March q. 1855
Aiy Dear Sir: I 30 NOT know bgt / am violating
ject Of ne Income TAX. but you have been so
rts,3s h sraelns 10 ne ln GAYS past copies OF
oi me Reyenpe ! had much 10 do with the admin
pts. issei.t = oiy an economic ana nor personal in
s99 VII forgive me II 4 ought not 10 have written.
aTaot i9Fs is Rrgsi rl;is6 y London with Sir Vernon
-
ns asked my opinion on he acceptance by PaTlia-
ssretit e-L ~ ne new and unprecedented dscrimina-
NflcA ne had proposed told him that I could
view. Tor, under The Constitution OF the United
sla'es' such taxes could not he levied in his
This conversation led me 10 an historic investiga-
United states the only nation thai exists or ever
sale-i Nhleh through constitutional or other
fHfelment n respect 10 tie exercise or extent OF
thc power Of taxation. They really constitute the
tue dividing line between a despotisrn and free
il3..it u there are any exceptions they are
renoA National Assembly Of I7S5 possibly in what
spitzerIand That such liifationl liasn % system i t 0I
tilStitluon of the Tinted States is not a matter
case stated that there are rights in every free gov
,,1-,c.. i,t .l.o SsIlloi oI lle state- A gov
Eeld The lives The liberty and the property of its
sition and unhoun led control of even The most
SemocTatie depository Of power is. after ali, but
also desire 20 can your attention TO the follow
Che Observation-Disclosures On ~ ms Ms f NJ ,5 paPfts biab
docs nor seem to have ar4ract,5 atte,ti i s ll'I
brought il o4t some years ago in pamphlet on
The genius - lihcr3v .reprohatee everything ar
htIarE or discretionary ia ta~ation II eXacts that
every man hN definite and general rule should
know "hl plopoT,on of his prope-iy the State de-
il cannot exist in fact she (arultI.') assessments
] Ssn z ,6s,a 6e oo4oa @ 'bs' & ,s eas division the
Tie ou,slon. therefo,e nov 5.re ,aiI co,rt
IS fle pity not ATo thare amy limitations in The
Constitutions" hat What is me natura of snr;,
llaiiati".se u Is coniended tina, the division OF
the population into Two clasaes-.loee who have
oH sss-1 incou2c and those wlo have not-ie not
violation ~ che constitutional mandate in respect
tho existing law tho provisions of an English in
come faA statute ir it9i. which taNed Pro;estanis
class ctKr-I -.te- Catholics as n class double
thc rate - Pr9testsuts and Jews q class at au--
sard shai as uniformity Is :, otHer .lan an eT
tension o M, Tresert class oiYs ion Il over 5000?
give perfectly clear and correct definitions - di-
rect and 5nliftci taxes. The question was
asSeG ln me ilonal onyenIion and nobody
altswcred oTiGiaate9 a definition some years ago.
which thilk i loundtd on sound philosophy and
laont ~ compulsion. IN .indrect- taxes tlat ele-
mort s a-raEs venting A person assessed for
IN tncrrGc tax on personal Dronert2. on land. or
faFa5@iiea iaZes. llas 10 discretion about paying,
nlil ana - l."lcfS pay mont IN en- indlfect taxes
ttiso - ,l,o ~, 49,. ~, ,f--,.,-. i. Z. ol
.NiHeH Z" t"f nul licenses 81 consume imports. or
30 pY excise taxes ON hQGorS and tobacco oleo-
2 Row come H. Whnt seems 10 me 10 be the most
sorieut uant in this whole matter and which has
.it nov 's ~ 4FttheHt a. a hal-oh wilch
has never before been attempted BIZ any other ma
The to elect legislators and shape policy
sf she government has been put under the control
IuoWiedge 4 majority Of The voters IN this coun-
iry are NOT in che possession of property or income
F5r less b.te non exe~to6 tlai- ,or,r ~, 5 'bU ~
arc beginning 10 DO They constitute the Popu-
power ia the iast Corsrese In nv own Neo- Fs.p
iqnd district have received au0DE-u7ors uhUsi,,e
written the income tax.
when IN attendance by request. in November 1888
the Mays ana Means Committee before
come Tax law had been even drafted. McNiln. Of
would be- q no use FOR me 70 oppose a. He added
constituents would have 10 pay il. and that he
would not n n were not for his salary a men,
n now me supreme Court sanctions the power of