May 23, 1895
8
TUB WEALTH MAKERS.
LAW CAN NOT STAND.
SUPREME COURT'S OPINION ON
INCOME TAX.
tfta Mauan Declared to Ba rnoonitl
tntlonftl Justices Jackson, Harlsvn,
Brown and Whlt Favor tha Act
Jostle FalUr Is Against It.
Washington, D. C, May 21. Tho su
$rem court of the United States de-
pUred the income tax law to be uncon
tltutlonaL
The vote on the Income tax resulted:
five against the consUtutlonallty of the
law to four for the law. Those against
the law were Chief Justice Fuller ana
Justices Field. Gray, Brewer and Shir-
Mi for the law, Justices Harlan, White,
Brown and Jackson.
Chief Justice Fuller read the opinion
and the conclusions of the court are as
follows:
"1. We adhere to the opinion already
announced that taxes on real estate be
JUSTICE FULLER,
fag Indisputably direct taxes, taxes on
the rents or Income of real estate are
equally direct taxes.
"J. We are of the opinion that taxes
on personal property or on the Income
' of personal property are likewise ulrcvt
taxes.
"i. The tax Imposed by sections 27 to
17 Inclusive, of the act of 1894, so far
as It falls on the income of real estate
and on personal property, being: a di
rect tax within the meaning of the con
tltutlon, Is therefore unconstitutional
: and void, because not apportioned ac
cording to representation, all those sec
tions constituting one entire scheme of
taxation are necessarily invalid.
'The decrees hereinbefore entered in
this court will be vacated. The decrees
below will be reversed and the cases
remanded with Instructions to grant
the relief prayed."
Sections 27 to 37 of the tariff act of
ISM referred to in the conclusions of the
court In the opinions are all the sec
tions of the act relating to the Income
tax, to that the entire Income tax law
la declared void specifically.
There was the usual throng of people
about the United States supreme court
room In anticipation of a final decision
of the Income tax cases, the chamber
being crowded for quite a time before
the oourt convened at noon. While there
Were other cases under consideration In
the conference, the Income tax cases
received the principal share of the at
tention of the members of the court The
presence of Justice Jackson caused a
great deal. of speculation and was the
basis for much gossip as to tho possi
bility of some sort of surprise for the
public The chief justloe immediately
began the delivery of the main opinion
la the ease.
Chief Justice Fuller delivered the
opinion, which is In part as follows:
"Whenever this court Is required to
pasa upon the validity of a act of con.
MR. JUSTICE JACKSON,
gress as tested by the fundamental law
enacted by the people the duty imposed
demands in its discharge the utmost
deliberation and care and Invokes the
deepest sense of responsibility. And this
Si especially so when the question ln
olves the exercise of a great govern
mental power and brings into consider
ation, as vitally affected by the deci
sion, that complex system of govern
ment, so sagaciously framed to secure
and perpetuate 'an indestructible
union, composed of indestructible
States.'
"As heretofore stated, the constitu
tion divided federal taxation Into two
great classes, the class of direct taxes
and the class of duties, imposts and
exolses, and prescribed two rules which
qualified the grant of power as to each
class. The power to lay direct taxes, ap
portioned to their representation In
the popular branch of congress, a rep
resentation based on population as as
certained by the census, was plenary
and absolute, but to lay direct taxes
without apportionment was forbidden.
The power to lay duties, Imposts and
excises was subject to the qualification
that the Imposition must be uniform
throughout the United States.
"Our previous decision was confined
to the consideration of the validity of
the tax on the income from real estate
and on the income from municipal
bonds. The question thus limited was
whether such taxation was direct or
not, in the meaning of the constitution,
and the court went no farther as to the
tax on the incomes from real estate
than to hold that it fell within the same
class as the source whence the Income
Was derived that la, that a tax upon
the realty and a tax upon the receipts
therefrom were alike direct; while as
to the Income from municipal bonds,
that could not be taxed, because of
: want of power to tax the source and no
reference was made to the nature of
the tax as being direct or Indirect
"We are now permitted to broaden
tho field of inquiry and determine to
Which of the two great classes, a tax
tipon a person's entire Income, whether
derived from rents or products or other
wise of real estate, or from bonds.
stocks or other forms of personal prop
erty, belongs, and we are unable to
tonclude that the enforced subtraction
from the yield of all the owners' real
or personal property, in the manner
prescribed, is so different from a tax
upon the property itself, that It Is not
a direct but an Indirect tax in the mean
ing of the constitution.
"We know of no reason for holding
otherwise than that the words 'direct
taxes' on the one hand, and 'duties,
Imposts and excises' on the other were
used in the constitution In their natur
al and obvious senses, nor In arriving
at what those terms embrace do we
perceive any ground for enlarging them
beyond or narrowing them within their
natural and obvious Import, and the
time the constitution was framed and
ratified. Passing from the text, we re
gard the conclusion reached as inevit
able, when the circumstances which
surrounded the convention and con
trolled its action and the views of those
who framed and those who adopted the
constitution are considered."
The chief justice next discussed the
reasons for the constitutional provis
ions regarding direct taxation. The
states had plenary powers of taxation,
he said, but gave up the great sources
of revenue derived from commerce and
retained the power of levying taxes and
duties, covering anything other than ex
cises, but in respect to them the range
of taxation was narrowed by the power
granted to the federal government over
Interstate commerce. While they grant
ed the power of apportioning direct tax
ation they secured to the states the op
portunity to pay the amount appor
tioned and to recoup from their own cit
lsens In the most feasible way. The
founders anticipated that the expenses
of the federal government would chief
ly be met by indirect taxation. They
knew that the power to tax involved the
power to destroy.
The opinion continued. "It is said that
a tax on the whole income of property
Is not a direct tax, but a duty. We do
not think so. Direct taxation was not
restricted in one breath and the restric
tion blown to the winds In another."
The Federalist was then quoted from
to show that Hamilton considered all
Internal taxes, except duties and exolses
on articles of consumption, to be direct
taxes. The opinion next took up the ar
gument that a tax on property is not a
direct tax within the meaning of the
constitution, and on this point it says:
"The constitution prohibits any direct
JUSTICE BROWN.
tax unless in proportion in number! as
ascertained by the census; and in the
light of the circumstances to which we
have referred, is It not an evasion of
that prohibition to hold that a general
unapportloned tax imposed upon all
property-owners as a body for or in re
spect of their property Is not direct in
the meaning of the constitution, because
confined to the Income therefrom? Nor
can we conceive any ground why the
same reasoning does not apply to capi
tal in personality for the purpose of in
come or ordinarily yielding income, and
to the Income therefrom. All the real
estate of the country and all its Invested
personal property are open to the di
rect operation of the taxing power if an
apportionment be made according to the
constitution. The constitution does not
say that no direct tax shall be laid by.
apportionment on any property than
land. On the contrary, it forbids all
unapportloned direct taxes; and we
know of no warrant for excepting per
sonal property from the exercise of the
power, or any reason why an appor
tioned direct tax cannot be laid and as
sessed, as Mr. Gallatin said In his report
when secretary of the treasury In 1812,
'upon the same objects of taxation on
which the direct taxes levied under the
authority of the state are laid and as
sessed.' s
The stress of argument is thrown,
however, on the assertion that an in
come tax Is not a property tax at all;
that it is not a real estate tax nor a crop
tax nor a bond tax; that it Is an assess
ment upon the taxpayer on account of
his money-spending power, as shown by
his revenue for the year preceding the
assessment; that rents received, crops
harvested, Interest collected, although
once not taxable, have become trans
muted In their near form into taxable
matter; in other words, that Income is
taxable Irrespective of the source front
whence it is derived."
THE MONROE DOCTRINE. -.
English Officers Make a Startling Fob
Ho Declaration.
Managua, Nicaragua, May 21. It is
said that Admiral Stephenson and other
officers of the British squadron which
invested Corinto, both before and after
the occupation of the town, publicly
declared to a party of Americans that
the Monroe doctrine was a myth which
the United States would not and could
not enforce, and that the British occu
pation of Corinto was simply intended
as a test to definitely dispose of that
question.
ATTACK PRESIDENT DOLE.
Exiled Hawaiian! Speak U Harsh Terms
of His Government.
St Paul, Minn., May; 21. United
States Senator C. K. Davis of this city,
In an article In the North American
Review sharply criticised the course of
the Washington government In rela
tion to Hawaii. The senator has re
ceived a letter from eight Hawallans
who were recently exiled from Dole's
domain In which they deny the princi
pal assertions of the senator's article.
They refer to the Hawaiian govern
ment as one which, while "masquer
ading under a republican label, is the
veriest despotism of modern times,"
and repeat the charge that the mon
archy was overthrown and the repub
lic established in direct consequence of
'the efforts of the American Minister
Stevens.
'
MANY BLOCKS BURN.
Destructive HI am at St Albans, Tt. flvn
II and red I'ol Homeless.
St Albans, Vt, May 21. Flames
raged In the heart of this town from
S o'clock yesterday afternoon until
late at night. The loss Is estimated at
half a million dollars. Practically six
streets in the business portion of the
town are laid waste, and with the other
sections burned over, seventy-five acres
of ground are covered by smoldering
ruins. About five hundred people are
homeless. The town Is strewn with the
household goods and personal effects
of those who managed to save their
property, or part of It, from the flames.
In addition to this, the streets and park
are littered with the stock of mer
chants and the household furniture of
countless families, who moved out In
anticipation of the spread of the tire.
The courthouse, schoolhouses, and the
public buildings have been opened for
the shelter of the homeless, and num
erous instances of pitiful destitution de
mand the sympathy of the more fortu
nate. Forty business houses and at
least 100 tenements have been wiped
out of existence.
In the excitement of the hour It is
Impossible to determine with certainty
the cause of the disaster. All that is
known is that the fire was first seen In
the lumber yard of W. B. Fonda. The
alarm was sounded at S o'clock, but
In a twinkling the flames had complete
ly enveloped the property, and when
the fire companies reached the spot
there was no hope of saving anything
In the immediate vicinity. A high
southerly wind prevailed, and at a
glance It was evident that the most If
not the entire business section of the
town was doomed. The flames quickly
spread to adjoining buildings. The fire
was carried by sparks to the roofs of
houses and business blocks fully half
a mile away, and in five minutes was
raging in a dozen different places at
the same time.
The local Are companies were power
less to stay the progress of the con
flagration. No sooner were efforts di
rected toward extinguishing it In one
place than it suddenly burst forth with
redoubled fury in another. A remark
able feature of the fire was that as soon
as the lumber yard was well ablaze the
fire Jumped at least 600 yards and be
gan to devour the buildings In the very
heart of the business portion of the
town.
Leaving Vxt origins' source of the
conflagration, the firemen hastened to
stay its progress to the northward, but
without avail. The flames made head
way In a nest of wooden rookeries In
the center of the block made by Lake
foundry, Main, and Kingman streets,
and from here spread northward to the
very limits of the business section. The
fire companies were absolutely helpless.
Fire was bursting out in place after
place In remote sections and confusion
reigned supreme.
Hundreds of men, women and chil
dren rushed frantically about, carrying
their belongings to some supposed place
of safety, only to remove them as tho
fire swept onward or to see them con
sumed before they could be reached
again.
At 5:30 help arrived from Burlington
and Swanton, but by this time the fire
was practically under control, although
tt broke out here and there at intervals
and destroyed dwelling-houses and
some remote business place before as
sistance could reach the scene. The
town is In complete darkness, the elec
trlo light and gas being cut off by the
fire. One theory as to the cause of the
fire Is the explosion of a lamp by which
a woman was curling her hair.
A meeting of citizens was held and
measures taken to provide relief for the
destitute.
AGENTS $75awekk
mini or kiiius PRACTICAL
PLATING DYNAMO.TiKmM-
era method, wnl iu all factories
to pUt new oua. PUtei gold.
liver, nickel, cut , on watches,
jewelry, table-ware, bicycles aud
all meuu fjorwu; nue omnia lor
ajteoui dluVrenl lien; alwaja
ready; no battery; no toy; no
experience; no limit to plating
newlMr a grt mwv mnk-r.
W. P. HARRISON & CO.. Clerk No. 15. Columbus. Ohio.
nlBIBHISH, Cbwtar Wins,
jjmey km uhi roiaoa mu
ipiOS. Jmt, eaeranr and
Holitela CMtta. Thoroughbred
BhMp. rsnor PosHrj. Hontlos
m V. n n.uUwM.
Ma n" -
FULL CIRCLE.
SOLO ON EASY TERMS.
SCOTT HAY PRESS Co.
810 VMtSt ftQv St. KMftoACflli Klo. J
Cameron's
Home Grown Seeds.
. ssirs FOB
CATA.LOQUB
Beaver City,
Nebraska
H You will ride H
M a Bicycle W
W Of course yoa will ride. All the W
JJ world will fashion, pleasure, A
iVi i business men. S
business men,
women, children.
It takes a while
sometimes for the
world to recog
nize its privileges;
but when it does
it adapts itself
promptly. There
fore, you who are
in the world will
ride a bicycle a
3
11
COLUMBIA
bicycle if you desire the best the
world produces ; a Hartford, the
next best, if anything short of a
Columbia will content you.
Columbias, $100; Hartfords,
$80 $60 ; for boys and girls, $50.
POPE MFG. CO., Hartford, Conn.
Bestea, Hew Terk, Chlcage,
Saa IranclK, Providence, Boffale.
A CstsTorae comprehensive, butiful t any
asenoy free, or by mail for two l-ent stampe. The
book tells of all the new Oolnmhiss snd Hsrtforus
iLSJ FULL CIRCLE. W J J
A. L 8HADEK,
Agent for Colombia sad Hartford Bioyoles,
linoola, Hsb.
HAVE YOU FIVE
OR MORE COWS?
If so a Baby" Cream Separator win earn its cost for
you every year. Wby continue an Interior system
anotber year at so great a least Dairying Is now toe
only profitable feature of Agriculture. Properly con
ducted It always pays well, and must pay you. Toil
md a Separator and you need the BEST, the
" Baby." All styles and capacities. Prices, $75.00
upward. Bend for new 1B96 Catalogue.
THE DE LAVAL SEPARATOR CO..
Branch Offices I Gensrai Offices:
ELGIN, ILL. 74 00RTLANDT ST.. NEW YORK.
SAVE MONEY
and LABOR K. ..r14
THE SUCCESS CULTIY TOR.
Works Easy. Lock LTr. Beam Spring saves
booking op. Special features not In others.
Cheapest and best.
A. W. BUTT IMPLEMENT CO..
7JI Bnclld Arc. Hp Ingtteld. Ohio. .
thcOLP RELIABLE
PEERLESS
FEED
GRINDERS
Grinds more grain to any
dnorm nf flmMts than anv other mill. Grinds ear
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ranteanotiocnoKe. we warrant we reeness woo
THE IEST AND CHEAPEST MILL ON EARTH.
ty Write us at once for prices and agency.
There is money in this mllL Made only by the
J0LIET
8TR0WERIDQEC0.,J0UET,ILL.
and Manufacturers of Farm Machinery,
.Tohhnra and
Carriages, Wagons, Windmills, Bicycles, Harness,
etc. moss lowest yuamy pesi,
1
Awards
On our INCUBATOR' and H
. GROOObR Combined.
1 fllrl Dnl!omft Leads
vsiu mom
If youara Interested in Poultry, It
. iw r TOU tm send 4 cents in stamna tor our
; ? paco catalocua, (riving; Taluabls points
: on Poultry Cnltvra. Address
ReJiableJncubator and Rroo-lrOo. Qtiincy, IjjJ
.A.. J. Adams,
BRADSHAW, NEB.,
Breeder of
Black Langshan Chickens.
The greatest general purpose chicken ot the age.
My flock scores from 90ft to 94.
EGGS FOR BAi.nr ...
FOWLS and PlGS
I have a choice lot of White Holland
Tnrlteys, Barred Pi.vmonth Rocks and
Pekln Docks Also some choice Larue
English Berkshire Pigs. Write roe tor
prices on anything yoo want In my line,
ad I will guarantee satisfaction. Send
stamp fur circular.
W. T. WHITE. Cutler. Illinois.
Elkhorn Valley Herd
of Poland-China Swine.
I have nil the leading
Strains Including Free
TradeH, Wilkes nnd
ttlack U. S. families.
The best lot of pigs I
ever raised sired by
I Paddys Chip 16:589. Fs
Wanna maker 25829.
Col. D. S. 10605. My
sows are mosfly Free
Trade and Wilkes
strains.
L.H.SUTER,
Neligh, Neb.
Furnas County Herd.
L. E. Beikshlres
Poland-Chinas,
Holsteln Cattle.
'94 pigs sired by six first
class males, nnd from sows
as good. Kerkshlres: Sal
lies, Dnchess, and othflrs.
Poland-Chinas: Corwin. Te
cumHeh and Wilkes. None
better. All stork at halt
price, (on account of the
drouth), and guaranteed as
represented. Mention The
Wealth Makers.
H. S. WILLIAMSON,
Beaver City, Neb.
h. s. ALEY.M.D.
SPECIALIST
FEMALE,
NERVOUS
AND
CHRONIC
DISEASES.
Office 1215 0 St., Lincoln, Neb.
SV Write for terms and question blanks.
A
j Si
i--r Fawls-a
CD
TUB
At
F
& RPCK 6LANP PLOY
SaTlI Thmf TLX. 1 JliV Ml IV
Are You Ready
For the Harvest ?
There's only oue way to get read; so tbat 70a can be nm that you art readt
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BEST IN THE . . .
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Most Durably Built,
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Greatest in Capacity,
Simplest In Construction.
All Competition Staid Away from
the McCormick iu the
World's Fair Tests
We might to-day be selling a line of so-called "cheap" machines a1
a price which would still be high, but prefer to sell the high-value McCormicl
at a price which experience will most assuredly, prove is hw. Glad to sho
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Farmers will please eall on
R. OTNFORD, Lincoln.
LEISVELD & TROMPEN, Hickman,
J. P. PRATT, Bennett,
MEYER & SEVEKIN, Hallam,
. WELLER POLK & CO., Raymond,
G. W.PETERSON, Eagle, ,
Any of whom will be only too glad to show
you intend to purchase or not.
LINCOLN NORMAL UNIVERSITY.
.... We will have the ....
heading StoRmer School 1ij Nebraska
This year. Term opens June 4th, 1895. Continues 10 weeks. Total expsnBes,
f 3.00 per week. Send for catalogue, free. Address,
LINCOLN NORMAL UNIVERSITY,
Normal, Neb.
I IRRIGATED FARMS $1,000.
S Onfc of a thousand farms in Southwest Kansas, ot 160 acres each, we are selling a limited
H number equipped with an Independent and permanent irrigation plant sufficient tor at least
ten acres on each farm. The price at which these 160 acre farms are selling is merely about
S what the ten acres and Irrigation plant are worth.
Before baying a farm investigate this. Special terms made for Colonies. Call on ns or j
H write tor particulars. a
THE SYNDICATE LANDS & IRRIGATING CORPORATION, f
Boom 412 New England Life Building, 9th & Wyandotte 8ts., KANSAS CUT, M0.
imii 1 1 inn iiiiiiiiiiiiin iiiiiicn iiiji iriiiiiiiiiiiiiiiiniiii in tu f:i:iiniiiiri:iii:ii:iiiJii:iii:i:iiitii.i:i:ia
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0 ll I America
All Parties who 1 1 p Receive Highest Prices.
You will kee on when you once begin to J 1 13
JAS. MCMILLAN & CO. (incorporated.)
200-212 FIRST AVE. NORTH,
MINNEAPOLIS, MINN.
"Writefor Circular Clvlng Latest Market Prices.
.YOUR WOOL Is notour WOOL. But your INTEREST Is our INTEREST whpnvnn
Btafp us your wool, and when any firm makes their shipperslntfTest their Interest tfiey will succeed
as we have dorm the wool business. Our Success has electrified the wool houses In tWi
uur ii.m-i!,. b imra imiy aeinousiraieu ma n is not necessary to wait threeto six months
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COMMISSION MERCHANTS, CHICAGO, ILL
Broke the Record
No Cultivator ever bad such a remark
able run ibet first season, galea nearly
20,000 in 1894
and this year will be gTeatly increased,
lb O. H. D. is simply tha best Walking Cslthstar
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'10W6 IT
FOR
positively Guaranteed to give
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Q) ONLV S)V VMS
CO. focK I&uhdJli.
1895.
LIGHT-RUNNING
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you the merits of the machines whether
A SCHOOL FOR THE PEOPLE
Because,
Its equipment ars mors eomplat
Its buildings ars better.
Its faenltr Is larger and abler aaf
the expenses lower than those of any ethat
Normal School In Nebraska.
Tuition. ... 91.00 per week
Board from 91.60 to 92 00 - M
Booms from ' 9So. to TSo. "
5
1
m
.- " - va I'icaaru
and am our nrlcM nnrt . tL.Hnli.i""!'???
I
I" :
a
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A,