The Hickman courier. [volume] (Hickman, Ky.) 1859-current, 1907-07-19
SENATOR In ERROR
nEvERiDoE MIXED ON SUPREME
COURT DECISIONS.
Possible 20 TsE Both incomes and
OBSERVATION-DISCLOSURES Party
Would Lift the Burdens
from the People.

from the People.
Senator Beycrldge. while on bis way
% ret married. called recently on
President Roosevelt az Oyster hay.
and Immediately afterward gave cut
statement on the subject Of taxa.
ton. In the course OF which he made a
misrtatemont. due probably 10 the "a.
citemont natural In a young lover on
the eve % marriage. tie said, The
supreme court has declared the prin-
ciple OF an Income taK unconntitu-
tional"
The Indiana Adonis was evidently
Intending % say that In the case OF
Pollock W. Farmers Loan aud Trust
company the court had made such a
declaration. nut 10 that case. Chief
Justice Fuller said that the power OF
tbs federal government 10 levy an In.
come tax by apportionmcnt Is "plen.
arr and absolute" u5s a.. g. e0i)
The court simply held that taxes ON
real estate were indlsputahly direct
taxes. and that taxes ON incomes de
rived from land or on personal prop.
crty or incomes derived from such
property were also direct taxes II de-.
ciared that those sections OF the VII
son act laying an income tax were un.
constitutional because the taxes they
laid were not apporloned among the
several states in proportion 90 their
respective population. and we're there
fore IN violation Of the constitutional
provisions which require. Affirmative
~. that Representatives and direct
taxes shall b. appornor,d among the
several states which may be- Included
within this union according 20 their
respective numbers" and. negatively.
that no capltafion or other direct tax
shall be laid unless In proportion 20
the census
Amer mlsstntinr tho law on this
point senator HoyeriiTo says that
the supreme court has decided that
an inheritance tax Or constitutional
80 q has. IN soholoy w. Rev (25
Wallace. g3u. q held that taxes on
SUGGESTIONS could not be- distinguished
from income taxes. and upheld the
succession tax Law of June 80. 1854,
On that ground nut In the more 70.
cent case of knoWliun 81. Moorc. the
court held that on Inheritance tax was
not a direct tax. llto the income taxes
on land and personal property. bat an
excise. or privilege tax. which need
not d. appnffioncd among the several
states u9s q. s.. s3l In other
words. the court has held once. and
only once. and then by a divided court.
that an inheritance tar a. an indirect
Tar iIke the tariff taxes. We are will
ing 90 accept this view. since q obyi.
aiss the dimculty. raised by the IN.
come tar decision. 81 reaching large
estates BY the federal taxing power.
LIT us TAX both incomes and iuheri'
tancos let us tax incomes under the
appoftiunmcnt clause. and inkcri.
tauces under the excise clause But
lot us not forget that congress has no
power 20 tax swollen fortunes. or mod.
crate FORTUNES. foT any purpose. except
% raise revenue Tor the expenses u
/ the government
n congress should decide 10 tar In.
comes aud inhcritauces. or either. q
would be- obliged. therefore. 90 reduce
or abolish tariff duties. but every
body knows that the loud.talking
rope dancing. chain rattllng friends Of
the tarinbred and tarin Ted trusts. do
not intend 90 abolish the thing they
feed on. n the people want fair taxa
ton. n they want taxation for revenue
only. whether direct or Indirect sd
that prices viii b. lower and the cost
of Twins lcss. they must rely upon the
Democratic party.