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About The Dalles daily chronicle. (The Dalles, Or.) 1890-1948 | View Entire Issue (April 9, 1895)
THE DALLES, OREGON, TUESDAY, APRIL 9, 1895
TEXT OF THE OPINION
Income Tax Decision Beady
'.. :' ' - ,. at Last. . - ; : :
DELIVERED IN THE SUPREME COURT
Benti and Bonds Exempted From Tax
ation Field, White and Harlan
Bead Dissenting; Opinions.
Washington, April 8. Chief "Justice
Fuller began this morning to read the
decision of the supreme court in the in
come tax case.' - He began by stating the
exceptions to the law as made by counsel
for the appellant as follows :
First That the act imposes a direct
tax in the respect of real estate, rents,
issues and profits as well as of incomes
and profits of personal property, and
' not being apportioned as in violation of
section 2, article 1 of the constitution.
Becond That the law, if not imposing
a direct tax, is, nevertheless, unconstitu
tional, in that its provisions are not uni
foim throughout the United States j and
do not operate with the same force and
effect upon the subject of tax, wherever
found, and in that it provides exemp
tions in favor of individuals and co
partnerships; while denying all exemp
tions to corporations, having a- similar
income derived from like property values,
- and provides for other exemptions and
inequalities, in violation of section 8,
article 1 of the constitution.
Third That the act provides no ex
emption of tax upon incomes derived
from stocks and bonds of the Btates of
the United States, and counties and
municipalities therein, which Btocks
V-and bonds are no proper subject for the
' taxing power ot congress. ' The income
V from these securities in the . United
States amounts to over $65,000,000 per
annum, on which the total annual in
come tax would be $1,300,000.
He then took up constitutional points
, involved, dwelling upon the fact that the
constitution required the apportionment
of direct taxes and uniformity in excises
and imports. He also dwelt upon the
question of representation and taxation
which was, he said, the foremost one
when the constitution was adopted.
He then took up the question of tax on
rents, and in so doing discussed at a con
siderable length the -question of direct
taxes as considered at the time of the
- framing of the constitution. - The fram-
ers of the constitution were, he said,
well versed in the government of the
colonies, and European countries, and
were well versed in the literature of the
period, including works on political
ecenomy, and well calculated to pass in
telligently on a matter of this kind. He
quoted various supreme court decisions,
and sought to show that while the in
come tax question had been before the
court, the question only had been con
sidered as applying to the point at issue
in particular cases.
Coming down to the present tariff act,
he said the law was passed in a time of
profound peace, and it was to be taken
as evidence that congress bad sought in
this matter to form a precedent and es
tablish a departure from the established
lines, and it, therefore, became import
ant to enquire into the circumstances
with some attention to details, and for
: the purpose of comparison he went back
to the enacment of the income tax dur
ingthe civil war. He quoted from' a
. decision in the Springer case, jriving the
history of the case and-devoting much
"attention to it, as he said the defense bad
' apparently relied upon this more gener
ally than upon any other precedent." It
is, be said, conceded in all-cases,-from
; Hylton to Springer, that taxes on land
- are direct taxes, but in some of them it
was determined that taxes on rents de
rived from land are direct taxes, while
- in some of them it was determined that
Highest of all in Leavening Power.
V J S 111
taxes on rents derived from land are in
direct taxes. Was there, he asked, any
distinction between the tax on land and
on the income derived from the laud?
The court had been unable to see any -
distinction. He closed by saying the
court had reached the conclusion that a
tax on rents was invalid. The chief
justice then took up the question of the
taxation of municipal and state . bonds.
The decision was also adverse to this
part of the law, as repugnant to the con
stitution. On other points the court was
divided, and therefore no opinion could
be given. The lower court having ruled
in favor .of the law the law would stand
except as to rent and state, county and
municipal bonds, and: on these two
points it was directed that judgment be
now reversed. .
When Chief Justice Fuller had finish
ed Justice Field began to read the dis
senting opinion, finishing before 2
o'clock. He said :
"I am of the opinion that the whole
law of 1894 is null and void." He laid
stress upon the fact that the law does
not exempt judges of the United States
court from payment of the tax. It was
not right, he said, that the supreme
court should remain silent and maka no
protest when many United States judges
drawing small salaries, would be affected
because of the law. He called attention
to a letter once written by Chief Justice
Chase to the treasury officials protesting
against the deduction of income tax from
the salaries of United States judges.
Justice Field was followed by Justice
White in a second dissenting' opinion.
His dissent was largely extemporanoeus
and very long. He favored upholding
the whole law.
Justice Harlan followed Justice White
in a dessenting opinion, and the case
closed. Nothing was said as to how any
of the justices 'stood save the three who
The decision applies to three cases,
the first of which was brought in the
courts of the District of -Columbia by
John W. Moore, to enjoin the commis
sioner of internal revenue from the col
lection of the income tax, while the
other two were those of Charles Pollock
vs. the Farmers' Loan & Trust Company,
and LouiB H. Hyde vs. the' Continental
Trust Company. ' Both -appealed from
the decision of the circuit court for the
southern district of New York. When
the circuit court sustained the iaw, Pol
lock and Hyde appealed to the supreme
court of the United States. The cases
were then advanced on the docket and
argued March 7, 8 and 11, 12. and 13.
Attorney-General Olney, . James C.
Carter, of New York, and Assistant-Attorney
General Whitney appeared for
the government, and Choata, Seward,
Guthrie and ex-Senator Edmunds for
the trust companies and Moore.' The
argument attracted more attention than
has been given to any case in the su
preme court for years, and ' the interest
then manifested appears not to have di
minished since, The lawyers for Moore
and the trust companies attacked the
constitutionality of the law on board
grounds, while Messrs. Olney, Whitney
and Carter defended it.'
Castellane and Hi Wire.
New York, April 8. A private letter
from London to a celebrated actress
here, describes the mode of life ot Anna
Gould and her husband, Count Castel
lane. The countess seems devoted to
her husband and intensely jealous ol
him, not allowing him out of her. sight,
and insisting on his constant attendance.
After all the talk about the $3,000,000
settlement from the Gould estate, it is
now said that Castellane only received
$25,000, given to him by George Gould,
to prepare properly for the wedding and
purchase necessary presents. George
was anxious to make a suitable settle
ment and the matter was discussed at a
gathering of th Gould children. The
.only member of the family who veher
mently opposed it was Anna, who said
she wanted to believe the count married
her for love, not money. The next day
George 'told the count of tnis decision
The count was chagrined and said he
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Silver Club Formed.
Birmingham, Ala., April 8. The new
silver party formally entered the polit
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50Q democrats, republicans and populists
all advocates ot free silver; met at Athens
and organized the Central Silver Club of
Alabama.'' The platform pledges the
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Colon; April 8. The steamer De Lea
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The strike of laborers -along the line of
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