Rensselaer Republican, Volume 27, Number 36, Rensselaer, Jasper County, 2 May 1895 — FULLER’S OPINION. [ARTICLE]

FULLER’S OPINION.

The full text of the opinion of Chief Justice Fuller In the income tax cases which was delivered on the Sth Inst, was madt public, Wednesday. In regard Jto wha' constitutes a direct tax the Chief Justic: says: There have been from time to t-me intimations that there might be some ta: which was not a direct tax uor includec under the words duties, imposts and ex rises, but suctwa tax for more than on< hundred yearr of National existence ha; remained uiidlscovered. notwithstanding the stress of particular circumstances ha: invented thorough investigation intc sources of revenue. The opinion reviews at length forme: decisions of the Court in cases bearing or the subject and In tbeomain contains th* conclusions arrived at in the decislot handed down on the Bth Inst., holdin; that tho tax is void as applying to lanr rentals and incomes from State and mu nicip-il bonds.