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The Commoner.
APKIL 29, 1910
7
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a
flcation and not being founded on the said in
comes sunnoriing a family or being use'd in"
any v particular manner or by any class of per--sons.
2.' ,That incomes less than $5,000 pay.a
tax of one ppr cent and incomes from $10,000
to $15,000 pay a tax of 2 per cent. 3. That
said tax includes all natural persons and ex
cludes all corporations. 4. That nearly all plain
tiff's Income for Che year for which said tax waB
assessed 'was derived from dividends 'received
from stock in corporations chartered under the
laws of the state of South Carolina, and the
said corporations had been required to pay the
franchise tax in proportion to the amount of the
capital stock as required by the laws of the
state of South Carolina and, in addition, the
said corporations had been taxed and required
to pay taxes upon their property for the usual
state, county and municipal purposes and the
same amounts to an unreasonable discrimination
agaiiist r.ny tax upon the stockholders of cor
porations. 5. In that no tax is assessed against
the increase in values of property during the
year, or from property sold at greater than cost
price or for an increase for market value in
stock", bonds or other investments, this being
an unreasonable and arbitrary classification of
property for taxation. 6. In that no deduction
is made for any interest or other like expendi
tures which reduce the net income and are
not exempt in said act as expenses of carrying
on business. 7. In that no deduction is made
for taxes or other assessments paid the govern
ment, the said income tax act thereby being a
tax on other taxes and subjecting some prop
erty to double and treble taxation. 8. In that
no deduction is allowed for losses without regard
to the nature or cause of same."
IN THE SAME case it was alleged that the
income tax law violates sections two and
three of article ten of the constitution and that
it was repealed by section five ' of the supply
act of 1905. Under the graduation adopted
the tax Is equal and uniform as to the classes
upon which it operates and affects equally and
alike all members tof the. same class and there
is, therefore, no unlawful discrimination. Thew
opinion continues: Next, it is alleged that the"
act violates section two, of article ten, of the
constitution of the state, which declares:' "The
gerieraf assembly shall provide for an annual .
tax sufficient to defray the estimated expenses
of the state for each year," in thjit it "attempts
to provide for taxation for more than one year,
regardless of the estimated expenses of the
state for yeaTS in which the same Is to be col
lected. This is merely an assumption on the
part of the appellant. By the terms qt the
statute the tax is levied annually, and is ap
plied to the expense of the state in the year in
which it is collected. We are bound to assume
that in estimating the annual expenses of the
state the legislature takes into consideration
all the sources of the state, including the in
come tax, and fixes the general levy according
ly. It is also contended that the act violates
section three, of article ten, of the constitution,
which provides: "No tax shall be levied except
in pursuance of a law which shall distinctly
state ih,e object of the same, to which object
tax snail be applied." The title of the act (22
St. 529) is: ' "An act to raise revenue for tne
support of the state government by the levy
and collection of a tax on incomes." That is
certainly a distinct statement of the object to,
which the tax shall be applied. "The last point
made is that the act was repealed by the supply
' act pf 1905. Section five of that act requires
the auditors and treasurers of the several coun
ties to collect the taxes levied and in pursu
ance of its provisions and forbids their collect
ing any other tax whatsoever, except, amongst
others, 'such -special tax or collection as Is .au
thorized under any act of joint resolution of
the general assembly.' It seems to us the ex
ception clearly covers the income tax. But it
is argued that this is not a special tax. We
think it is. The word 'special' Is defined in the
Standard dictionary as 'having in a peculiar and
distinguishing degree some characteristic or
characteristics out of the ordinary.' It seems
from the numerous objections urged by plaintiff
against this tax that he at least considers it 'out
of the ordinary,' and as 'having in a peculiar
and distinguishing degree some characteristic'
of a very objectionable nature. But tnere are
no expressed words of repeal in the supply act
and there is certainly no necessary implication
of such an intention on the part of the legisla
ture. On the contrary, the same' provision will
be found in each supply act since the passage
of the income tax act, and notwithstanding that
provision the income tax act was incorporated
In. the code of 1902, and was amended in 1905
by repealing the eighth section of tlio original
act. This clearly shows that tho legislature did '
not intend by that provision in tho general sup
ply act to repeal the income tax act."
J. C. DEFOE of Now York writes to tho
World to say: "Referring to 'your article
in this morning's paper on Mr. Bryan, you aro
unfair and wrong, and it is just such articles
nB this that hurt the democratic party. Mr.
Bryan said nothing about the volumo of tho
currency making high prices, but quoted Taft's
speech. Prices falling from tho normal are a
very different thing from rising prices abovo
normal. Your article deceives no one, as it is
plainly written to injure Mr. Bryan on his re
turn home. You can split the party, as you
have done in tho past, but Mr. Bryan is too
great a man to bo injured personally. Your
courso makes him more and stronger friends,
and it would be more manly and help the party
if you would only tell the truth about a man
who is doing more than any other to make tho .
world better."
THE THIRTEENTH census work was com
menced April 15 and an army of enumer
ators aro now abroad in the land asking ques
tions. Some facts concerning the federal census
are given by the Chicago Inter-Ocean In this
way: "The first census was taken In 1790, one
year after the beginning of our constitutional
government, George Washington, president. Tho
first census showed a population of less than
4,000,000. The thirteenth will show about
90,000,000 inhabitants. In 1790 tho area of the
United States was 826,844 square miles. In 1910
it is 3,624,122 square miles. The first census ,
was taken at a total cost of $44,377. The thir-'
teenth census will cost about $16,000,000. The
first census was taken by seventeen marshals and
650 deputy marshals. Now there are 330 super
visors and Chicago alone has 1,440 enumera
tors. In 1790 returns were published in one
small octavo volume of 56 pages. This year
ten large quarto volumes of 10,000 pagps will
bo needed. In 1790 Illinois was merely tne
abiding place of a tribe of Indians. Now it is
the third state of the, union, with a population
of 5,5,00,000, .In, tlO'O tho, estimated papulation"
of ' tho northwest territory- now five' states
was 7.0Q0. In 1900 It was more than 16,000,
000. In 1790 the center of population was
twenty-three miles east of Baltimore. In 1900
it had moved westward 519 miles to Columbus,
Ohio. Population by censuses: 3,929,215;
5,308,483; 7,239,881; 9,633,822; 12,086,020;
17,069,453; 23,191,876; 31,443,321; 38,558,
371; 50,155,783; 62,662,250; 76,303,387. Pop
ulation of Chicago: 1840, 4,479; 1850, 28,269:
1860, 109,206; 1870, 298,977; 1880, 503,298;'
1890, 1,099,850; 1900, 1,698,575; 1910, 2,
610,681 (estimated). In 1790 there was one
dwelling where Chicago now stands. Now tho
assessed valuation Is $450,000,000 and the
actual value more than $2,000,000,000."
A WASHINGTON, D. C, reader of the New
York World does not have great faith In
the current stories about "boy soldiers." Ho
writes to the World to say: "The age for a
commission during the civil war was not younger
than twenty-one, the same as today. Tho age
for enlistment was eighteen, except for drum
mers and buglers; they, with their guardians'
consent, could be enlisted at a younger age. The
civil war began about forty-nine years ago; add
eighteen to forty-nine and we have sixty-seven
years. There were no boys serving with the
fighting troops during the war; all stories to
the contrary are sentimental. Whenever a fight
was at hand the doctors gathered all musicians
as nurses for tho wounded. The war ended with
Lee's surrender April 9, 1865, but in order to
cover Sheridan's corps, which was sent to south
ern Texas on account of the Maximilian trouble
in Mexico, the time of ending the war was ex
tended to August 20, 1866. During the winter
of 1862-3- General Halleck, general-in-chief q
all the armies of the Uijlted States, established
what was called 'the second line of defense,' ox
tending from Newbern, N. C, to Fort Monroe,
Washington, Baltimore, Wheeling, Cincinnati,
Louisville, Cairo and thence to Red Itiver. This
line had a field organization namely, brigades,
divisions and corps and is said to have mus
tered more than a million men, thousands of
whom were never in the field proper. By those
in the field this line was dubbed in derision 'the
school for brigadiers.' These men and many
-who were with Sheridan In Texas can not be
caned 'civil war votorans,' because they entered
Iho sorvico three to four years after tlio war bo'
gan and wero fivo to flfteon years younger than
thoso who wero in tho field and who fought the
war to a close 'Tho boys of '61' aro sentirnon'
tal veterans; tho records aro against them."
MANY" OLD. soldiers talco. issue with Wash
ington City men who say thoro wero no
"boy. soldiers." A "Mlssourlan" writes to tho
World this lettetr: " 'One of tho True '61's' de
nies that any boys served with tho fighting mon
during tho civil war. A Mr. L, H. Condit, living
In 1886 at Canton, Mo., was named about 1885
as ono of tho youngest drummer boys of that
war, in tho discussion that then raged. He has
told nio himself that ho took part in tho charge
at Vicksburg in 1863 with his regiment, and
that he lay all day on tho 'crest of tho ridgo
there after tho repulse of Grant's army with a
bullet holo through his body, for which ho was
then (1886) drawing a pension. Ho wan about
twolvo years old when wounded, as stated. It
was night boforo tho men dared to attempt to
gather up tho wounded from that awful hilltop
How about 'Tho Drummer Boy of Shiloh?' "
A DRUMMER BOY of tho Eighty-first New
York, R. B. McCully by name, writes to
tho World this lottor: "Permit mo to, set our
comrado of tho civil war who signs himself as
'One of tho Truo '61's,' of Washington, right as
to the service of drummers and lifers In time
of battle. Ho says: 'Thoro were no boys serv
ing with tho fighting troops during tho war; all
stories to tho contrary aro sentimental. When
ever a fight was at hand tho doctors gathered
all musicians as nurses for the wounded.' I do
notknow what they did in nis regiment, but In
tho Eighty-first New York tho musicians took
stretchers and wont right into tho fight, and
when a man was shot, put him on tho stretcher,
took him to the field hospital, then returned
for more. Many times we wero in greatei
danger when obliged to leave tho rifle-pits and
expose ourselves in order to get tho wounded
to the rear. At the battle of Drewry's Blufl
on tho 16th day of May, 1864, ono of our
stretcher corps had his right hip shot away with
a six-pound solid shot while returning after
wd had carried away several of tho wounded.
I was on that same 'day taken prisoner while
caring for the wounded between the two firing
lines, the left wing of our line of battle having
changed front and fallen back on account of be
ing flanked. I tried to. get away, but the rebel
cavalry beat me on the run, and a little later
I was In Andersonvllle."
AN UNUSUALLY interesting dispatch was
carried recently under a New York date
by the Associated Press. The dispatch follows:
"Literary circles and no less the general public
read today with a moving interest thetory of
'John Carter, the poet-convict now in the Minne
sota penitentiary who, as ho says, to 'kill time'
and ease his unhappy thoughts has written verse
that has brought to light his unfortunate predi
cament. Robert Underwood Johnson, editor of
tho Century Magazine, speaking of John Carter
said: 'The young man has written several let
ters to me. I became Interested in his case, not
only, on account of tho merit of his verses, but
also from tho manly tone in which his communi
cations wore couched. I voluntarily wrote a
letter to the state board of pardons of Minne
sota, asking for a remission of Carter's sentence.
He has learned a lesson, and his release will
place in the world a better man.' In his cell
Carter penned a poem under the title of 'Ballad
of Misery The verses read:
Haggard faces and trembling knees,
Eyes that shine' with a weakling's hate,
Lips that mutter their blasphemies,
Murderous hearts that darkly wait.
These were they who were men of late .
Fit to hold a plow or a sword; -" '' w, x '
If a prayer this wall will penetrate,
Have pity on these, my comrades, Lord. v..
Poets sing of life at the lees " '
In tender verses and delicate . , . , ,.A
Of tears and manlfpld agonies "'" -'' '?y;
T.4f-1 ttimf Trrixwr ft miyai- tlinw Tnf '' '"'
"V"W l,ixsj ftUWH Ul llUUb bUVJ 411 uic
-
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Out of this silence passionate '
Sounds a deeper, a wilder chord. " '
If song be heard thrpuglr the narrow grate"
Have pity on theso, my comrades, Lord:
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