The Wheeling intelligencer. [volume] (Wheeling, W. Va.) 1903-1961, 1919-03-19

Tho rrr<rn, income TAX law may h'
iuncnrnrcibl. and void. TIL" part Of Wis
dom for taxpavcrS may be that th"E
mako PAYMENTS due under the law. %
III. accnnpaniment Of formal protests.
Bv taking such Sim7l" precautions INC!
place. themselves in position I" r"criT"
hark their raymcu,s ~ the event that
,"ihrrs should show tho present law TO be
unconstitutional.
The law enacted in 19lH purHorts 10
irnposc 4 tax upon incomes r""ctr"d dur
ing the year 1918. Such proposal Is
now in our legislation and "Urn's ms Il
distinct shock To many "t our citizens
Never before after the year had passed
has congress sought l" r"quIF" mat Il
tax b. paid on the income for That OK
pired year.
The water has gone over The wheel
Who shall bring it back" tn" Garner
may have spent his incom" and that
rightfully How shall he recover again
a part" Will the charities which nave
| absorbed his surplus proceed now u
nay his tax Arc tho head and hands
which earned the income 10 be levied
, upon?
The income tax law for 1917 was
passed before the end Of that year th'
! law for 1915 was passed nearly Two
months after he close OF I'll" year. Ih'
question Of the validity Of the TAX
/ seemingly so i'll regulated. is comnii'
Gated by historic learning. anu rendered
more ahstruse by decisions Of IN" SUI
premc court made Al different p"riouS
| of time in which thu bent Of IN" JUDI
! cial mind seems quit" out '"f harmony
! the ono with the other. Tn" constitu'
/ tional limitations unon congressional
power now raise questions different
! from any Of those which hav" been con
sidercd in former cases. Briefly VIZ
/ may Indicate the reason for the prccau
! ton proposed and the legal basis OF th'
questions which the present law invites
/ The income tax as it is called. no"
in force, was passed by congress Por
suant to authority granted by the SOW
: ereign power under whose authorlza
/ ton and lawful control the congress
acts. Through the constitution OF th'
United States such power Is conferred
and by the constitution II iS limited
The action Of congress may neither &c
beyond the power SO conferred. mol
! transgress the command Of any express
| prohibition.
! J'pon question presented between an!
! citizen and officials taking his propcrt!
through claim OF legal right. tn" sn
j pramr court of the United States i
; final arhiter. Tho citizens may apHca
A.! 10 the constitution as against eH"Cu
| tive agency. Income TAX laws nave
been submitted to such review undo
! four enactments.
! The law Of 1865. under attack. wa
sustained.
The law Of 1894 was set aside by tn
supreme court as violating III" r0nStltu
ttonal requirement that all direct tax"
must be apportioned among the Screra
states in proportion to their population
Had the case presented under tho law q
II865 fully disclosed tho operation q
that law as affecting income derived
from real property. and from state ANT
municipals bonds and Other persona
property there is little doubt that sucl
law also would have failed 10 cndur
the test.
The law Of 1909 was passed after III
right Of congress to tax incomes dc
rived as above had been held 10 be on
ioycd subject to the limitation that III
tax must be apportioned according t
population, and therefore congress avoid
I'd repitition Of it's error and enacted
tax law which came under the othc
class Of taxes provided for its choir
nv the constitution. those which fcl
upon professions. trades. employment
and vocations," as the supreme ccur
classcd them in sustaining the law.
was not a tax upon property. but
true excise levied on the result Of tn
business" and as such was fully JUST
fed by the constitutional grant 70 con