The sun. [volume] (New York [N.Y.]) 1833-1916, 1910-03-01
cumulated property by mere force Of
numbers" He added.

D
] the boundary between the United states ana The
state. OF wnlch I, Is COMPOSED would have dlsap
reared sad Mi'n 1, one Of me buwarEs Of private
righ's and private property
Mr. Justioc FIELD in his conCurring
opinion SAID:
Tn- pre--n, sssaup upon capital Il hu, the
beginning q viii ne bu, the ..spping stone TO
Others larger snd more s~ropinG our political
rontss, utl bscous q OF the poor against the
nrh. . war Constantly Iro~inE In Intensity and
bitterness
! We remark IN passing that in his brief
reference 10 The history Of this income
tax question senator Roof a. Is usual
with those entertaining his views, be-
gins with the Off quoted Hyhon case
and also. as ~ usual. proceeds blandly
{ to ASSUME that the Hvl,on case sustains
his contention II the learned gentle
men making that assertion would take
time 20 read the statute there being con-
Strued they would discover that il was
M, tax upon carriages per 80 or a tax
upon a person because he was the owner
If carriages, or upon carriages upon the
basis Of their value which would he the
assessment of direct tax. hut it was a
tax upon all carriages for the cOnven-
ienCe Of persons which shall he owned
/ nv or for any person for his or her own
rs. The case found that the car
riages upon which the tax was laid were
kept exclusively for his own separate
uss II was upon such carriages "a
we're kept for his own use that the
taxes were held properly tn be laid.
/ The TAX was upon the Use. OF an excise.
/ and not upon the carriage ~ diStln-
gushed from i,s u=a II is not surpyis-
ing. then. that Mr. Chief Justice FULLER
said IN the Pollock case. in commenting
upon the Hvl'on caSe. that II decided
, only.
rha, tsH on carriages sICIse and
therefore indirect UI
The Senator begins his argument with
an ingenious paraphrase Of the amend
rient. which psraphrase he thinks
would not be held to include the power
to tax State and municipal securities.
The fatal defect in this paraphrase argyll
ment is that IL il not the paraphrase but
the amendment itself that IL 10 be placed
in the Constitution. and the fact that il
is necessary 20 paraphrase the language
Of the amendment in order TO Obviate
the criticism that the amendment is
sufficiently all Inclusive To include
state and municipal SECURITIES seems 10
us to warrant the inference that without
the paraphrase II would - include them.
Moreover the Supreme Court has ex-
presslv held that:
IN eGpoundinE the Constitution Of the 4 nIted
states every word must have is due force Aad
appropriate meaning. for Il is evideat from the
whole iusSrunens that word vas unnsces-
sariy used or neeaIessly added-
II the amendment il adopted il will
become a part Of the Constitution sub
jet To this rule II would b. an Often
sive reflection upon the learned senate
to intimate that they did not Use Ian
g,IaGe with precision and care This
rule means that the words Of the amend
ment which will then he the words
II the Constitution will control. not
some other words which u ia ingen-
iously suggested might have been used
OF are believed 10 mean the same thing.
The buFvien 81 the Senator's remark
seems To be prediCated upon the fact
that inasmuch as It il now universally
held that the Federal Government has
no power under the Constitution a. IL
stands 10 tax State and municipal Sc
curitie-. and this rule does mot arise
from tho terms 81 the CONSTITUTION or
from the fact that being the necessary
instrument Of carrying On other and
sovereign governments they were not
the proper subject 81 national taxation.
therefore no provisions ~ the Constitu-
ton however wide the scope II their Ian
gIaGe could he held To apply Ia such
securities or 10 the income from them
This - no doubt true ~ the Constirti-
ton a. Il now stands unamended be-
cause u Is under tho Constitution a. u
now stands thRt this rule Of construction
has beer adopted While the - atemnnt
reads we'll it does not advsnce 'hs argI-
men, MIR ROoT, however. goes .ur-
'her and avs
Ma rule ~ construction ius' - controlling
? IN d~nrlg th- proposed Amendment a. Il IL IN
! defining 'ne s"ops - ':.s eIistinE proy1slons
/ This theory of construction was first
I discovered by senator BoRAH and an
nounced by him in the Sena," on Febru-
arv 10 II MIR. ROOT means nv this
mysterious logic that no matter how