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Show II inVflli I j l J WASHINGTON. Juno 1. Provisions 5 of the war tax revenue act. requiring I ,ne PresIdenC. and federal Judges to j Pa" ah income tax on their salaries, h were declared .unconstitutional today "y the supreme court In a seven to two I) decision. I: Under the act the president paia on I! h5s salary of $75,000 a year approxi- Ij mately $16,000 in taxes. Revenues al- ll , ready collected under tho invalid pru- I . visions will, under the court's decision, L bp refunded by the treasury. The supreme court's decision was on appeal by Federal Judge Walter iv- li' nx of Louisville. Ivy., from lower II , ourt dcereea dismissing a suit H brought by him to recover taxes in- I' voluntarily paid. I Ifi Justice Van Devamer, who rendered I j 'he majority opinion, held that the! I J revenue act violated constitutional I I i proinlons prohibiting the diminution! I )f eiieh salaries. The majorltv opui-, I . Ion held, however, that a federal Judge j I was not exempt from tax on his prl- I l4 Income, or on his property. i II - Justice Holmes rendered a dissent-' V . ing opinion, in which Justice Urandels' 1 ; oncurrod. Me declared that no ra-l IV ) n existed why federal judges should' I k 'c exempted from the Income tax |