The Hattiesburg news. (Hattiesburg, Miss.) 1908-1917, 1913-02-04

In as 10 what the government NAV re
ceive under such tax, as all will de
pend upon the rates to be fixed h,
Congress. In 1866, under the Civi
war income tax measures, $72. 900 .00(
was collected. The income tax law NJ
1884 was estimated to raise $50, 1000 .O0t
annually. Just preceding the passage
OF the amendment resolution by Con
gress In 1909. Senator Bailey had in.
troduced an income tax bill estimated
to yield probably $SO.OOO,OOO proposed
under the Payne-Aldrich tariff act
Senator Cummins introduced a meas.
ure, estimated to yield $4,000. 600.
The corporation tax measure has Weld.
ed In the neighborhood of $4,000. 900
year.
The amount of the tax will depend
largely upon the style of income tax
levied. The 1894 law provided for a
fiat tax of two per cent. on incomes
over $4,000. The Bailey bill author
lied three per cent. tax on incomes
over $4,000. The Cummins bill pro-
vided a graded tax, on incomes over
$4,000, the highest tax being six per
cent. on incomes of over 100000.
Massachusetts,, Oklahoma, South Caro-
lima, North Carolina and Virginia are
states now possessing income tax sys-
TENS of VARYING "details
Agitation over income taxes has ex-
listed in the United States since the
civil war. The civil war measures
were allowed to stand among the
statutes without being stricken down
by the courts, largely on the ground
of being emergency measures. In
1870 a fierce debate occurred in Con-
gress over the continuation of the in
come tax measures inherited from the
civil war. Senator Sherman led the
defense, claiming the tax the most
just and equitable tax levied by the
United States" The tax expired nv
Its own limitations in 1872.
During consideration of the tariff In |
1893, the income tax question again
arose. President Cleveland suggested
an income tax on the income of cor
'orations. Rep. Mcmillan, of Tennes-
zee, introduced the measure eventually
adopted as an amendment to the Will
son tariff bill. The author of the
Measure declared that under the GUS
oms tariff the taxes had been placed
IN what men need, while under the
income tax, 1t would be placed more
IN what men have, and less on what ,
hey need.
In the Senate, Senator Hill, of New -,
,ork, became the foremost leader of
he opposition to the bill. He main
aimed that income taxes were the ,
ecessary accompaniment of mon
rchial governments, but "they are ;
lstly regarded as odious and unneces-
airy in free republics" Senator Sher- i,
ian, who fought for the retention of
ne civil war income tax, now opposed
ne measure, claiming such a tax
ught to be levied by the states and
OF by the federal government. b
The measure came quickly before a
lie Supreme Court of the United N
tates, which rendered the famous de- >,
sion holding the law unconstitution- /,
|. The decision was given by the n
ose vote of 5 to 4. The court held -
lat the tax was direct" tax, and
ot being apportioned among the ~
ates, according to the census, or 4,
as direct taxes were re- II
Tired to be under the Constitution, "
as unconstitutional -
Friends of the tax were at once d. NJ
ded into two groups. One advocat- =
passing another income tax law de-
gned to overcome the objection of
q Supreme Court, and the other
anted to amend the Constitution.
arious projects were put forward
ON time to time, but it was not un-
the present measure took form and
as carried through to final ratifica-
IN that any practical results were
cured.