| Show AS TO rUE IXCOME TAX The following is clipped from The American and conveys opinions on the constitutionality of the income tax and of the arguments against it before the Supreme court very similar t3 those set forth In these columns The elaborate argument in arraignment arraign-ment and defense of the income tax before ithe Supreme Court came to an end without eliciting very much that was new unless indeed we except Some rather remarkable principles of taxation of which no economic ever I heard The strongest points urged against the law were precisely those I which the court had overruled in the I Tilden case when it declared it to be constitutional That the letter of the I Constitution seems against It is true nough An income tax is certainly a direct tax since it is borne by he per I n who pays it The Constitution forbids the levying of direct taxes except ex-cept in a way in whicn an ncome tax I annot be levied But as no indirect I tax of this kind was in existenca when the Constitution was adopted it decided de-cided that the prohibition could not I have been meant lo apply to an income in-come tax The other objections nearly all turned upon the notion that there I Is inequality in taxing those whose income in-come exceeds 4000 a year and exemptIng I exempt-Ing those who receive less Suppose I this were true the United States is not j I bound as are many of the State Legislatures Legis-latures I to levy taxes upon any principle prin-ciple of equality Its tariff duties are based on no such principle The man I I who imports one class of goods pays I no duty and he who Imports another I is taxed Even goods of the same gen 3ral class are taxed very unequally and for good reasons So long as no discrimination is made against individuals individ-uals or localities in the imposition of the tax there is no violation of the principle In a word the able lawyers employed em-ployed togive the court reasons for reconsidering consIderIng its previous decision seem to have failed to do so We therefore look for a reaffirmation of its previous ruling and that the law is I valid and must be obeyed |
