The Caucasian has made
clubbing arrangements
with two of the most de
lightful and popular Maga
zines in the country. They
are
Southern Magazine
3.XO
The Blue and Gray
"We are told, in argument, that
the burden ot this inccme tax, if
collected, will fall, and was imposed
i that it might fall, almost entirely
I upon the people of a few States and
that it has been imposed by the votes
of Senators and Representatives of
I States whose people will pay relat
ively a very small part of it- This
suggestion, it is supposed, throws
light upon the construction to be
given to the Constitution and con
stitutes a sufficient reason why this
court should strike down the pro
vision that Congress has made for an
income tax. It is a suggestion that
ought never to have been made in a
court of justice. But it seems to
have received some consideration at
the hands of the court in the opin-
i ion just delivered, for the court says
that the grant of the power to lay
and collect direct taxes was, in the
belief by the frame rs of the Consti
tution, that it would not be exer
cised 'unfairly and discriminately as
to particular States or otherwise by
a mere majority vote, possibly of
those whose constituents were in-
I tentionally not subjected to any part
of the burden It is cause for pre
found regret that the highest judi
cial tribunal of the land has thought
it appropriate to intimate that the
law now before us had its origin in
Ik nevertheless results that tnose
parts of the Wibou act which sur
vive the new theory of the Constitu
tion evolved by these cases, are tnose
imposing burdens upon the great
body of the American people who
derive no rents from real estate, and
who are not so fortunate as to own
invested personal property, such as
the bonds or stocks of mammoth
corporations, which hold within
their con rol almost the entire busi
ness of the country.
