The Manitowoc pilot. [volume] (Manitowoc, Wis.) 1859-1932, 1907-01-17
OBSTACLES TO AN INCOME TAX.

OBSTACLES TO AN INCOME TAX.
As the constitution means anything
that the supreme court may decide that
it may mean and as the court at differ
emf times has decided that an income
fax Is constitutional and unconstitution-
AL President Roosevelt is justified in
assuming that there is a possibility OF
devising a constitutional income tax law
which shall substantially accomplish the
results aimed an"-an assumption given
stronger warrant by the fact that but
two of the FIVE justices that decided
sncb law to be unconstitutional remain
on the beuch.
When the income tax law passed I'M
der the Cleveland administration was
| before the supreme court to test It's
legality, Justice Jackson was unable to
be present, owing to sickness. The re-
naming eight justices thereupon pro-
ceeded to interpret the constitution by
voting. 1t developed that four justices
held an income tax to be constitutional
and four were Of the opinion that it was
unconstitutional. The court, therefore,
was deadlocked, justifying the wisdom
of providing for an odd number of
| justices that the meaning OF the constl'
tuition may not remain in doubt so the
court waited for jackson to die or get
well. He recovered and, being called
upon to relieve the court from its EN-
barrassment, voted that an income tax
was constitutional, in harmony with the
| previous decisions Of that august trl
bunal.
In the meantime, however, Justice
Sbiras, Pennsylvania jurist of re-
publican vintage, had seen new light
He changed his mind and with it the
constitution. The income tax which by
Justice Jackson's vote was constitution
al with Justice Shiras' changed vote be-
came unconstitutional. The income tax
thereupon was invalid and void. The
constitution, however, survived the
shock. The palladium of our liberties
had saved us from the disgrace of be
coming nation of liars Justice
Brewer and Chief Justice Fuller of the
five defenders of the constitution remain
to guard it against the impetuosity of
congress and the clamor Of the popnlace
for square deal in defiance of the con-
stitutions meaning as interpreted by
them and their retired or deceased
associates Gray Field and Shiras.
AS it takes five justices to interpret
the constitution, II is obvious that an
other vote might result in the revelation
that an income tax does no violence to
the constitutional provision for levying
a direct tax upon the states according to
their population. But as in the cooking
of hare il is first necessary to catch it,
the first requisite is the enacting of an
income tax law for the courts interpre'
tation.
The law declared unconstitutional
decision that upset the nations finances
and besides holding upon the masses
the burden of taxation left the govern
ment for the time without adequate
revenue for its support and necessitated
the issuing of bonds to pay the running
expenses of government under the pre-
text Of protecting the gold reserve-was
enacted by democratic congress
against the almost solid opposition of
the republican minority.
The congress of the United State con
tains republican majority in both its
branches and however strong its regard
for Mr.. Roosevelt's advice may be, it
quite conveniently may be expected to
have higher reverence for the consti-
tuition M last interpreted in the four to
five decision that an income tax is a
direct tax and in the manner of its inn
position is contrary to and in violence of
the original plan laid down by the
fathers of the republic. The Milwau.
kee Daily News.