Year: 1870

society. The other circumstance was the imposition
of an extra special Income tax in addition TO the pre-
cedingly levied annual tax the former and the latter
both showing the most arbitrary Of arbitrary pro-
ceeedings. As to the latter, trace a precedent
Amid the annals of Imperial tyranny, we learn tho
introduction of adicfops solemn edict subscribed
by the Emperor in his own hand, with purple ink,
fixing the annual tribute TO be paid by the Roman
world; . but as often as the expense exceeded the
revenue, or the revenue fell short Of the compua-
tOn, an additional tax under the name Of a supaiH-
diction was imposed on the people. This specdl in
come tax would not have been thought Of except in
a system of classified taxation by special assessments


How far this classified taxation may be a means Of
abuse there is another and pregnant instance. In
1892, the income or captation tax Of England i'm
posed double tax upon all persons Of the Roman
Catholic faith The provision az the levy Of taxes
in our Constitution alike precludes tyranny over the
conscience as tyranny over the purse The discrimi-
nations of our special Income law do not stop here
Thus, while an individual loldng no corporate
stocks is exempted to the amount Of $1,000 an in
diyidual holding all his property in such stocks has
no exemption. The tax is upon the dividends and
all the dividends pay it, Are the construction Of
railroads and the Of other corporate institutions
so inurons to society 10 render them fit objects Of
partial taxationi On what principle or motive of
public utility is this special immunity granted An
annual income Of 1900 estimated at an interest of
seven per cent is the return Of capital Of $li90O
If this be applied to land, what proportion Of the
farms in any State Of this Union are worth moro
than this capital sum- All below this
value are exempt, yet it would not be erroneous to
state that if there such exemption, the yield
of this tax from the income Of lands at the present
rate would reach $lOOOOOCOO; asnow laid it probably
does not exceed S1O,OCOOCO. Is such policy, "a a
mere fiscal measure, policy to be defended or con-
tnuedl In its effect upon individuals Is it equal or
is it iusti The farmer with solid capital Of nearly
$4,000 is properly regarded rich man; and his
property survives him. The salaIied person. the
person whose precaTous pursuit Is that OF science Of
art of letters of mere genius and study in every
FORM the editor, the lawyer, the clergyman Is rarely
a rich man, and his capital, which is his mind, dies
with him. The former is exempted from taxation;
the latter when his income rises to a sum adequate
to his proper living and pursuit. is taxed for all be-
yond the mere necessaries of common laborer In
societies where the laws are not equal there may ex
ist arisocraces though Of opposite classes In ab-
solute monarchies the mobiles aud the clergy and the
army pay no taxes In an absolute democracy there
may exist another aristocracy and who, by law OF
ourrepresentatve democracy declared to be such
all persons not having income above one thousand
dollars. These the privileged class, enjoying all
the protection Of society without contributing to the
burdens of society. Yet, who will deny that equal
protection ought to pay an equal consideration for
such protection; and that such equal consideration
consists in an equal contribution to all that is neces-
sary to the affording such protectioni Again. while
strictness Of construction often impars the neces-
sary powers Of a government, latitude of construc-
ton may destroy such powers. If Congress


o. tt~ MAJ
they not exempt one hundred thousand, and if
so, why may they not confscate all fortunes above
S1OOOOOi Let this rule Of exemption be attempted
in the laws of any State of this Union and it's Courts
must pronounce it SO ilagrant and papable de-
parture from equity coming within the provision
Of the Constitution gned protect private rights
against oppression, however made Iowa Reports p
6, 72.)


The English Income Tax law Victoria, 1853 gives
no exemption of income derived from land OF from
money at interest; and consequently, two-thirds Of
the income tax collected is derived from the income
from land.


But we are told rs an excuse for the existing dis
elimination, that the income tax is only paid by
those who able to pay it. This is not so but II
it were So is this excuse valid The reply is, thai
no is able to pay all the debts of other people
nor any class of men and that it is not honest, oI





be compelled to meet the obligations Of Others either
by taxation or otherwise. But this specially i'm
posed tax is also defended as being tax upon ac
emulation. Does not accumulated capital, in its
incident expenditures as a consumer of commodities
contribute so largely TO the common burdens as to
enttle it to an equal and only an equal, apportioned
share in the direct burdens of the community
accumulated capital but accumulated labor Is there
any reason of justice or of policy, why labor in its
long result should be unequally taxedi OF justice
there can be no reason nor can there be Of policy
from this obvious consideration, that 1t Is mos'
clearly for the interest and welfare of society
that accumulated labor should be in harmony
with daily labor. Accumulated capital in activity
is the impeler of daily labor the founder OF hos
pitas, of colleges, of academies, the friend OF
the poor, the elevator of the wealthy, the
instrument of commerce and manufactures, the pro-
moter of science and of art In war il holds up the
nations mighty arc In peace it is its pillow. The bar
barian knows it not. 1t is the ripened fruit OF cl
lization to assail it in the form of law. 1t per
fects the whole fabric of society. Like the great
process of nature, it restores by the oxygen when
the leaves it has produced impart TO the air, the e
ment of life balancing its constituent parts such
also was the intended operation of our National Con-
stitution by balancing influences resulting in wise
euuality-an equality before the law, which Is no"
the glory of this nation, and its best and only se-
curity. This equality requires good faith IN the
governed and in the Government in the people and
in their chosen representatives. o.,


The people have kept with their blood and with
their money their plighted faith. viii the Govern.
ment now keep it's twice plighted faith with themi
This is the test question, and this the moment for ne
decision BY an act of the 18th of July, 1865 II was
expressly declared that the tax upon incomes sh0ul1
only last until the year 1870, the present year ana
no longer" and by act of the 2d Of March, 1871 u
il declared that If shall continue until and lnclud-
ing 1870 and no longer" Statutes at Large, vol H.