The West Virginian. [volume] (Fairmont, W. Va.) 1914-1974, 1916-01-26
RVENINa, JANUARY y, 1915.
INCOME TAX VALID

ewnn dscision OF the United States Supreme Court
uphoIdng the validity OF the income tax puts an
end TO o most widely discussed question. For q
halkcenttty the fight for and against a. federal income
tax has BEEN In the courts Of! the country: The early
nttaelss egainst the income tax were not nearly SO
oeYsre n naturess however. as have been those of more
recent date II was in fact, not until the Cleveland
admtnistration, when8an income tax was included in the
Wgisol tarim btllgthatsth fight on the question assumed.
teetentious proportions.
a bttter contest over the validity OF the income tax
vii wased before the highest tribunal in the United
says during 1894 and 1895. The initial decision of the
conFt HI this contest was that the law was unconstitu-
ionaI in respect to rents from land because it was a
Direct neutrality-suspicious. according to population; and
that & wasslikeWise unconstitutional in respect to munic-
3pal bonds. Eight Judges participated in this decision
and they WeEeseyenly divided as to the validity OF other
features Sof the income tax law.
The next step ii the fight was the granting OF q re-
heartng be6nrest the Supreme Court. Chief Justice Jack
6ons who Magtns aRdying condition, took his place on the
bench TO ltstensto what proved to be the last testimony
and arguments OF his lifetime. After the conclusion of
the arguments Chief Justice Jackson voted to sustain
tMe Iaw. Then came q big sensation. Justice Harlan
Gunonnceds fromgthei bench that one Justice had changed
Its mind over night, and that the entire law, both as
to realty andSto Income from direct personality was set
aside on the ground that it was a direct tax not apporI
toned TO population, as prescribed by the constitution
OF the United, States.
Then came ansagttation for an amendment to the con
sdtuttont The movement never reached any great result,
NltI M4E1uE u ~ d1t4 4u4Lul atAOu@ LnG Z " 4GS
ommeuded the enactment of an excise tag on corpora.
tiuns 10 be measured by their income and an amendment
70 The constitutionSto permit. the leyytng OF an income
Tar on al incomes.sSThe amendment was submitted to
che states for ratification and became the sixteenth
mendment To- the constitution on March i, 1919.
eongess ktooks advanntag OF its new power to incorpoor-
ete into heStariRslawSwhfc became effective in october,
1918. the present income tax law. Five separate suits
were hIed8 to test the validity of several features Of the
law. ME loMerscourts upheld the law in every case,
and the saprenes Court was finally asked tolpass .onitho
same iasuess The Supreme Court got the cases in octos
her, 1916, tpstS 90 yearsy after the first big decision on the
Income tax problem. The supreme Court upheld the
decnion ot thetlowereourt in every case.
the decision otsthe3su Court is highly important
nooauae # %IegaItzes "a source of revenue which should
in close To- s1oo.oOo,ooO a year. What steps Con.
sFese viii take insthe way of amending the income law
remains toRbes seen
MT. Hull of Tennessee, the author OF the law. says
the Supreme Courts decision has absolutely ~unfettered
tbs income tai asa source of revenue" and he ex.
presses the heller that Congress- will SO amend Sthe law
IS 70 mai ele yteldgs a year more than is de.
ttxed from & atspresent. This will probably be accom-.