APRIL 8, 1910 3 The Commoner. "A Passionate Chant of Human Freedom Think of Thomas Jefferson and you think of the Declaration of Independence. This is a particularly appropriate time for a study of that great document. The late Moses Colt Tyler wrote an essay on the Declaration of Indepen dence, and that essay should he read by every American citizen. Mr. Tyler pointed out that what we call criticism is "not the only valid test" of the genuineness and worth of any piece of writing of great practical interest to mankind." He said that there is also "the test of actual use and service in the world, in direct contact with the common sense and the moral sense of large masses of men under various conditions and for a long period. No writing which is not essentially sound and true has ever survived this test." "Mado the Colonics nil Alive" Mr. Tyler pointed out that from this test the Declaration of Independence "need not shrink." "Probably no public paper," said Mr. Tyler, "ever more perfectly satisfied the immediate purpose for which it was set forth. From one end of the country to the other, and as fast as it could be spread among the people, it was greeted in public 'and private with every demon stration of approval and delight. To a marvel ous degree it quickened the friends of the revo lution for their great task. 'This declaration,' wrote one of the signers but a few days after it had been proclaimed, 'has had a glorious effeect has made these colonies all alive.' 'With the independency of the American states,' said another political leader a few weeks later, 'a new era in politics has commenced. Every con? eideration respecting the propriety or impro priety of a separation from Britain is now en tirely out of the question. Our future hap piness or misery, therefore, as a people, will de pend entirely upon ourselves.' Six yers after ward, in a review of the wholj struggle, a great American scholar expressed his sense of the relation of this document to it by saying that 'into the monumental act of independence,' Jef ferson had 'poured the soul of the continent.' " The Temp'tation to Forget Mr. Tyler then proceeded to show that the influence of this state paper on the political character and conduct of the American people since the close of the revolution has been great beyond all calculation. He said: "For example, after wo had achieved our own national deliverance, and had advanced into that enormous and somewhat corrupting material prosperity which followed the adoption of the constitution, the development of the cotton in terests, and the expansion of the republic into a trans-continental power, we fell, as is now most apparent, under an appalling national temptation the temptation to forget, or to re pudiate, or to refuse to apply to the case of our human brethren in bondage, the very prin ciples which we ourselves had once proclaimed as the basis of every rightful government, and as the ultimate source of our own claim to an untrammeled national life. The Dignity of Human Nature "The prodigious service rendered to us in this awful moral emergency by the Declaration of independence was, that in its public repetition at least once every year in the hearing of vast .throngs of the American people, in a'Kform of almost religious sanctity, those few great ideas as to the dignity of human nature, and the asacredness of personality, and the indestructible rights of man as mere man, with which we had Bo gloriously identified the beginnings of our national existence, and upon which we had pro ceeded to erect all our political institutions both for the nation and for the states. It did, in deed, at last become very hard for us to listen each year to the preamble of the Declaration of Independence, and still to remain the owners and users and catchers of slaves; still harder, to accept the doctrine that the righteousness and prosperity of slavery was to be taken as :the dominant policy of the nation. The logic of Calhoun was as flawless as usual, when he concluded that the chief obstruction in the way ?f his system was the preamble of the Declarat ion of Independence. Had It not been for the inviolable sacredness given by it to those sweep ing aphorisms about the natural rights of man, it may be doubted whether, under the vast practical inducements involved, Calhoun might not have succeeded in winning over ah immense majority of the American people to the sup port of his compact and plausible Bchomo for making slavery the basis of tho republic. It was the preamble of the Declaration of Inde pendence which elected Lincoln, which sent forth tho emancipation proclamation, which gave vic tory to Grant, which ratified tho thirteenth amendment. Spiritual Springs of National Character "Moreover, wo can not doubt that tho perma nent effects of tho great Declaration on tho political and even the ethical ideals of tho Amer ican people are wider and deeper than can bo measured by our experience in grappling with any single political problom; for they touch all the spiritual springs of American national char acter, and they create, for us and for all human beings, a new standard of political justice and a new principle in the science of government." Mr. Tyler called attention to tho fact that among all civilized peoples the one American document best known is the Declaration of Independence and that thus the spectacle of so vast and mag nificent a political success has been everywhere associated with tho assertion of tho natural rights of man. Classic Statement of Political Truths " 'The doctrines it contained,' says Buckle, 'were not merely welcomed by a majority of the French nation, but even tho government itself was unable to withstand tho general feeling. Its effect in hastening tho approach of tho French revolution was indeed most re markable.' Elsewhere also in many lands, among many peoples, it has been appealed -to again and again as an inspiration for political courage, as a model for political conduct; and if, as the brilliant English historian just cited has affirmed, 'that noblo declaration ought to be hung up In the nursery of every king, and blazoned on the porch of every royal palace,' it is because It has become the classic statement of political truths which must at last abolish kings altogether, or else teach them to identify their existence with the dignity and happiness of human nature." Literary Character of a Great State Paper Dealing with the literary character of this great state paper, Mr. Tyler gave a most beauti ful description of that to which he refers as "a stately and a passionate chant of human free dom." Mr. Tyler said: "Had the Declaration of Independence been, what many a revolution ary state paper is, a clumsy, verbose, and vapor ing production, not even the robust literary taste and tho all-forgiving patriotism of the American people could hqve endured the weari ness, tho nausea, of hearing its repetition in ten thousand differont places, at least once every year for so long a period. Nothing which has not supreme literary merit has ever triumphant ly endured such an ordeal, or over been sub jected to it. Tho Declaration's Persistent Fascination "No man can adequately explain tho persistent fascination which this state paper has had, and which it still has, for the American people, or its undiminished power -over them, without tak ing into account its extraordinary literary mer its; its possession of the witchery of true sub stance wedded to perfect form; its massiveness and incisiveness of thought; its art in the mar shaling of tho topics with which it deals; its symmetry, its energy, the deflniteness and limpidity of its statements; its exquisite diction at onco terse, musical and electrical; and as an essential part of this literary outfit, many of those spiritual notes which can attract and enthrall our hearts veneration for God, venera tion for man, veneration for principle, respect for public opinion, moral earnestness, moral courage, optimism, a stately and noble pathos finally, self-sacrificing devotion tp a cause so great as to bo herein identified with the happi ness, not of one people only, but of human na ture itself. pondenco In a kind of war-song; it Is a statoly and a pris'slonato chant of. human freedom; it is a prose lyric of civil and military heroism. Wo may bo altogether sure that no genuino de velopment of literary taste among tho American people In any period of our futuro history can result in serious misfortuno to this particular spocimon of American literature." The Most Pathetic Utterance of Any Ago "Upon tho whole, this is the most command ing and the most pathetic utterance, in any age, in any language, of national grievances and of national purposes; having a Demosthenic mo mentum of thought, and a fervor of emotional appeal such as Tyrtaeus might have put into his war-songs. Indeed, tho Declaration of Indo- CONGRESS AND THE INCOME TAX Louisville, Ky., April 4, 1910. Editor of The Commoner: Tho enclosed correspondonco explains itself. You may think it worth whilo to publish samo. Very truly, W. B. FLEMING. Macon, Mo., January 8, 1910. Mr. W. B. Fleming, Louisville, Ky. Under date December 13, 1909 in Commoner you wrote: "For. 100 years it has been hold by United States supremo court that congress has power to levy an income tax." Would you please - cite tho United States supremo court repots whore I may find such decisions? Yours WEB M. RUBEY. Louisville, Ky., January 14, 1910. Mr. Wob M. Ruboy, Attorney, Macon, Mo. Dear Sir: Re plying to your letter under date of January 8 in which you refer to an article of mine which appeared in The Commoner wherein I stated that for ono hundred years it had been hold by tho United States supremo court that con gress has power to levy an Income tax, and in which you ask for referonco to tho United States supremo reports which Justify this statoment, I have to state as follows: Tho question of tho right of congress to levy an income tax is dependent upon tho question of whether such tax is direct or Indirect. If it is a direct tax, the levy of such a tax by con gress in the manner in which tho income taxes have been levied is unconstitutional. The question of what is meant by direct taxes within the meaning of the constitution was decided by the supremo court in the early caso of Hilton vs. U. S. 3 Dallas 171. By act of Juno 5, 1794, congress undertook to levy a tax on carriages, and this act was attacked as un constitutional upon tho ground that it was a direct tax, but the court sustained tho tax upon tho ground that direct taxes within the meaning of tho constitution was only "capitation and land taxes." This decision was followed in Pacific Insur ance Co. vs. Soule 7 Wallace 433; Scholey vs. Rew; Springer vs. U. S. 102 U. S. Reports, 586, (in which the question of an income tax was directly in issue) and in a number of other cases. This construction was considered so well set tled that it was adopted by all tho leading writers on constitutional law. See First Kent Com. 254; First Story Constitutional Law 955; Cooley on Constitutional Limitations 509; Miller on tho Constitution 237; Pomeroy's Constitu tional Law Sec. 281 and Burroughs on Taxation pago 502. In the case of Pollock vsFarmers Loan and Trust company, 157 U. S., in which tho supremo court reversed Itself, Justices White and Harlan in their dissenting opinion state that the result of the decision of tho majority of the court in that case, overthrows an unbroken line of de cisions In the construction that had been placed upon tho constitution by all the departments of the government, including the judiciary, for ono hundred years; a construction so uniform that it had become imbedded In our jurisprudence as a part of the constitution Itself. Beginning with the act of congress August 5, 1861 and ending with that of July 14, 1870, there were some nine acts levying an income tax, none of which were over declared uncon stitutional. My recollection is that the decisions of tho supreme court had always been unanimous up to tho last decision, which held the income tax unconstitutional, and in this last decision tho court divided with a bare majority holding tho act to be unconstitutional. You will find most of the cases on this subject referred to in the arguments of counsel and in the opinion of tho judges In the case pf Pollock vs Farmers Loan and Trust company, referred to above. Very truly yours, W. B. FLEMING. All new and renewal subscribers to Tho Com moner during tho month of 'April will receive a year's subscription to tho national farm paper, the American Homestead, without additional charge. Give your friends an opportunity io join you in accepting this offer. L "