Show CRIME OF 95 HARLuVX VIGOROUSLY ATTACKS THE 3IAJORITT If Fuller et nl are Correct in Their Views Then i in Time that the Constitution Should He Amended Means Favors to the Rich The chief justice concluded the reading read-ing of his opinion at 1252 oclock its delivery having consumed fifty minutes min-utes He was immediately followed by Justice Harlan in a dissenting opinion Justice Harlan said that at the former form-er hearing it had been adjudged that a tax on rents was a direct tax and must be apportioned among the states He had dissented from that view concurring con-curring in the able opinion of Justice White to which he thought nothing could be added He wanted however to add one additional authority the opinion of Justice Strong in the case of Clark vs Sickle which he quoted at some length He said this decision was significant and meant that I virtually all incomes could be taxed Sir Harlan said he would later file an opinion giving his views in detail and his views as now printed would be of a general character Capitalization taxes and taxes on land he contended should be considered as direct and they had been uniformly held to be He quoted from the views of Justices Iredell Patterson and others on the operation of the constitutional provision pro-vision as to apportionment holding that the rules had been consulted only when it could be reasonably applied Saps tlc Foundations The changes contemplated from the former practice in this matter Justice Harlan said was little less than a revelation Everyone concedes the decisions in former cases would have been the same as they were if there had been no reference in the constitution constitu-tion to direct taxes He held the axon ax-on rents to be a duty or something entirely different from a tax on land from which rent was collected He combatted the idea that rents were a devise of lands in view of the fact the present law was to continue in operation opera-tion for only five years A tax on land is generally a len on land while that on rents is not In its essence a tax on rents is a tax on money where the te tax is payable In money He said the present decision was a step in advance of its former decision and said incidentally inci-dentally that the present conclusion had been reached by a bare majority In his judgment to say nothing of former holdings of the court the decision de-cision might well excite very grave apprehension Continuing he said In my judgment this decision strikes at the very foundations of national na-tional authority in that it denies to the general government a power which is or may at some time in a great emergency such as that of war become be-come vital to the existence and preservation preser-vation of the union I tends to reestablish re-establish that condition of helplessness in which Congress found itselff during the period of the articles of confederation confedera-tion when it was without powers by laws opeatng directly upon individuals indi-viduals to lay and collect through its own agents taxes sufficient to pay the debts and defray the expenses of government and was dependent in all such matters upon the good will of the states and promptness in mailing the requisitions made upon them by Congress Con-gress Practical Operation In its practical operations this decision de-cision withdraws from national taxation taxa-tion not only all incmes derived from real estate but the personal rea este t peonal property of the whole country bonds stocks investments of all kinds and the income in-come that may ba derived from such property This r suIt is from the fact that under tiia ttecision of itliei court I such Incomes cannot be taxed otherwise other-wise than by apportionment among the states on the basis simply of population popula-tion No such apportionment can ton suc appornet cn p sibly be made without doing monstrous mon-strous wicked injustice to the many for the benefit of the favored few in particular states Any attempt upon the part of Congress to apportion taxation tax-ation of incomes among the stat upon the basis of their population would and properly ought ± o arouse such indignation among the free men of Aec that it would never be repeated re-peated The majority practically decides de-cides that without an amendment of the constitution such incomes con never be made t contribute to the support of the national government I 5UPPIt te gvernent I this new theory of the constitution constitu-tion as I believe it lt beif ItS new departure from the way marked out by tHe fathers is justified by the fundamental damental law the American people tion cannot too soon amend their constitu Defeats the Purpose of Congress Tihe judgment just rendered defeats the purpose of Congress by taking out of the revenue not less than thirty millions and possibly fifty millions of dollars expected to be raised from incomes in-comes We know from the official reports re-ports of both houses of Congress that taxation would not have been reduced to the extent it was by the Wilson act but for the belief that if the country had the benefit of revenue derived from a tax o incomes that could be safely done In > every possible way the two houses of Congress indicated that must be a part of any scheme for the reduction re-duction of taxation and for raising revenue for the support of the govern ment that with certain exceptions incomes arising from eVer kind of property and calling should bear some of the burdens of the taxation imposed im-posed I the court knows or is justi fed in believing that Congress would not have provided an income tax which did not include 0 tax on incomes in-comes from real estate we are more justified Ini believing that the Wilson i act would not have become a law at ali al-i without provision being made for it in the income tax I therefore a the income tax sections of the Wilson act must fall because some of them are Invalid does not the judgment this day rendered furnish ground for the contention that the entire act falls when the court strikes from it all of ithe income tax provisions without which the act would never have been passed Favors to the Rich But the court takes care to state that there is no question as to the validity of any part of the Wilson ac except those sections which provide for a tax on incomes Thus something is stated for the support and maintenance mainten-ance of the government The practical if not the direct effect of the decision today is 10 give to certain cer-tain kinds of property a position of favoritism and advantage inconsistent with the fundamental principle of our social organism to invest them with power and influence that is perilous to that portion of the people upon whom rests the larger part of the burdens o the government and who ought not to be subjected t the dominion of aggregated ag-gregated wealth amy more than the property of the country should be at the mercy of the lawless |