Pullman herald. [volume] (Pullman, W.T. [Wash.]) 1888-1989, 1910-12-02
The Income Tax

/ liz AOiib NAAio At = hAAANhl III ldNbl
of an income tax was prepared by
Il Senator Borah of Idaho:
one of the many unfortunate
things imposed from first to last upon
this country by reason of the exist
ence of slavery was the compromise
in the constitution of the United
States providing that direct taxes
should be imposed in accordance with
population.
TO levy taxes according to popula-
ton upon any kind of property is
impracticable and cumbersome even
when the tax is confined to the kind
of property contemplated by the
trainers of the constitution. 1t is not
too much to say that the clause with
reference to imposing a direct tax
would never have found it's way into
q the constitution but through the fear
, which arose out Of the belief that the
North might impose an arbitrary and
unjust tax upon slaves.
The discussion first arose over the
protection Of slaves and to guard
against this the Southern delegates
insisted upon an equal representation
in Congress with the North. Govern
or Morris and others declared they
would never consent to counting a
slave equal to his master The dis
cussion finally took larger range,
owing to the existence Of large tracts
of land in the South of less value per
acre than the land in the North, hence
it was believed that these lands might
be taxed unfairly.
At last, therefore, it was provided
that direct taxes should be imposed
according to population, and direct
taxes, in my opinion, referred alone
to slaves and lands and improvements
on lands.
The Supreme Court in the Pollock
case extended and broadened the
terms of this somewhat unfortunate
compromise so that it now not only
covers lands but incomes from lands, |
personal property, and income from
personal property, This decision
was made possible by invoking a mere
technicality, that is, that the tax upon
| the rents of lands is a tax upon theI
land.
am not going to discuss at this
time the decision further than to say
| am one of those who believe that
the income tax decision is as indie
feasible as a matter of law as theI
bred Scott decision, and fraught with
far more danger in it's ultimate effect
if it is to become the settled law of
the land to the Republic
This language may seem strong.
but if so, then | invite attention to
the following from Mr. Justice White
in his dissenting opinion;
My inability to agree with the
court in the conclusions which It has
just expressed causes me much regret
and as great as is my respect for any
view by it announced, I cannot resist
the conviction that it's opinion and de
cree in this case virtually annuls it's
previous decisions in regard to the
powers of congress on the subject of
taxation and is therefore fraught with
dangers to the court, to each and
every citizen of the Republic"
Mr.. Justice Harland also says:
This decision may we'll excite the
gravest apprehensions. It strikes
at the very foundation of national au-
thority in that it denies to the gener-
al government a power which is or
may become vital to the very exist
ence and preservation of the Union in
national emergency"
The income tax is fairest and
most equitable of all the taxes 1t
is the one tax which approaches us in
the hour of prosperity and departs in
the hour of adversely. The farmer,
! through he may have lost his entire
crop, must meet the taxes levied upon
his property. The merchant, through
Oh the verge OF DanRrupCy, must re-
spond to the taxes imposed The
laborer who goes to the store to buy
his food, though it be his last, must
buy with whatever extra cost there
may be imposed by reason of custom
duties.
But the income tax is to be met
only after you have realized your in
! come. After you have met your ex-
penses, provided for your family,
paid for the education of your child
rem for the year, then, provided you
have income left, you turn to meet
the obligations you owe to the gov
eminent. For instance, according
to amendments recently pending rel
I.4E