Bloomington Courier, Bloomington, Monroe County, 24 May 1895 — Page 3

LAW CAN NOT STAND.

SUPREME COURT'S OPINION ON INCOME TAX. The Measure Declared to Bo Inconstitatioual Justices Jaekon, Harlan, Brown and White Favor the Act Justice Fuller Is Against It. The supreme court of the United States on Monday, declared the income tax law unconstitutional. The sote on the income tax resulted: Five against the constitutionality of the law to four for the law. Those against the law were Chief Justice Fuller and Justices Field, Gray, Brewer and Shiras; 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 beJUSTICE FULLER. Ing indisputably direct taxes, taxes on the rents or income of real estate are equally direct taxes. "2. We are of the opinion that taxes on personal property or on the Income of personal property are likewise direct taxes. ""3. The tax imposed by sections 27 to 37 inclusive, of the act of 1894, so far as it' fails on the income of real estate and on personal property, being a direct tax within the meaning' of the constitution, is therefore unconstitutional . and void, because not apportioned according: to representation, all these sections 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 il to SlT of the tariff act of 1894 referred to in the conclusions of the court In the opinions are all the sections of the. act relating to the income tax, so that the entire income tax law is declared vojd specifically. There was the usual throng of people about the United States supreme court room in anticipation of a final decision ot the income tax cases, the chamber being crowded for quite a time before the court convened at noon. While there were other cases under consideration in the conference, the income tax cases received the principal share of the attention of tne members of the court. The presence of Justice Jackson caused a great dea- of speculation and was the basis for much gossip as to the possibility of some sort of surprise for the public. The chief justice immediately began the delivery of the main opinion In the case. Chief Justice Fuller delivered the opinion, which is in part as follows: "Whenever this court is required to pass upon the validity of an act of conJUSTICE JACKSON. Rress as tested by the fundamental law enacted by the people the duty imposed demands in Its discharge the most deliberation and care and invokes the deepest sense of responsibility. And this is especially so when the question involves the exercise of a great governmental power and brings into consideration, as vitally affected by the decision, that complex system of government, so sagaciously framed to secure and perpetuate 'an indestructible union,,, composed of indestructible states.' "As' heretofore stated, the constitution divided federal taxation into two great classes, the class of direct taxes and the class of duties, imposts and excises, and prescribed two rules which qualified the grant of power as to each class. The power to lay direct taxes, apportioned to their representation in the popular branch of congress, a representation based on population as ascertained 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 tBe consideration of the validity of the tax ori 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 is, that a tax upon the realty and a tax upon the receipts therefrom were alike direct; while as tft 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 the field of inquiry and determine to which of the two great classes, a tax upon a person's entire Income, whether derived from rents or products or otherwise of real estate, or from bonds, stocks or other forms of personal prop- . arty?-belongs, and we are unable to conclude 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 5s not a direct but an indirect tax in the meaning 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 natural 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, wo regard the conclusion reached as inevitable, when the circumstances which surrounded the convention and controlled 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 provisions 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 excises, but in respect to them "the range of taxation was narrowed by the power granted to the federal government over interstate commerce. While they granted the power of apportioning direct taxation they secured to the states the opportunity to pay the amount apportioned and to recoup from their own citizens in the most feasible way. The founders anticipated that the expenses of the. federal government would Chiefly 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 restriction blown to the winds in another." The Federalist was then quoted from to show that Hamilton considered all internal taxes, except duties and excises on articles of consumption, to be direct taxes. The opinion next took up the argument that a tax on property is not a direct tax within the meaning of the constitution, and on this point it says: "The constitution pronioits any direct

JUSTICE BROWN. tax unless in proportion in numbers 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 unapportioned tax imposed upon all property-owners as a body for or in respect 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 capital in personality for the purpose of income 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 direct operation of the taxing power if an apportionment be made according to the constitution. The constitution does not say that no direct tax shall he' laid by apportionment on any property than land. On the contrary, it forbids all unapportioned direct taxes; and we know of no warrant for excepting personal property from the exercise of the power, or any reason why an apportioned direct tax cannot be laid and assessed, 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 assessed.' The. stress of argument is thrown, however, on the assertion that an income 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 assessment 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 transmutedin their near form into taxable matter; in other words, that income is taxable irrespective of the source from whence it is derived." JUSTICES IMSSKNT. Thec in Favor of Upholding the Law .JOHtice Jackson Better. The cJ-.ief justice was followed by Justice Harlan in a dissenting opinion. Justice Jackson at 1:45 began the delivery cf a dissenting opinion. He concurred fully in the opinion expressed by Justice White at the former hearing of the case arid would content himself with adding briefly a few points to that opinion. In concluding Justice Jackson said, in his opinion, the decision was the most disastrous blow ever struck at the constitutional power of congress. it struck down an important, vital, and essential power of the government. It left the government in case of necessity without pt.wer to reach by taxation in any form the vast incomes derived from the real and personal property of the country. "The decision." he concluded, "is a disaster and must be regarded as a public calamity." Justice Jackson finished at 2:30, and was followed, by Justice Brown, who also- delivered' a dissenting opinion. He htld to "the doctrine of stare decisis. Even a century of error, he said, may he pregnant with less evil to the state than a newly discovered truth. Justice White followed Justice Brown, re-enunciating the opinions expressed by him when the erase was first decided. Nearly in the center of Cheboygan, Mich., is a pilo of sawdust SO!) feet long and GO feet high.

glass of fashion.

I WHAT THE WOMEN MAY AND MAY NOT WEAR. Hat Are Becoming Bigger Than Ever Before The Shirt Waist Craze Is On Economical Styles Fashion and Fancy TjNotes of Modes. AST TEAR I T was fur that watf to have fashionable summer use, and the coming warm weather promises to be a season for velvet hats. It is all because woman has looked t o o adorable all winter in her velvet picture-hat to give it up just because the season has changed. She will trim the velvet now with lace and gauze, but she will have drooping black plumes all the same, even if she admits a lot of gavly colored straw Into the general makeup. The example of this odd sort of combination that is shown here certainly commends itself, as far as appearances go. Of coarsely braided pale green straw, its low crown is covered with a full-puffed drapery of mordore velvet shirred several times at the lower edge. It is dotted in front with fancy buttons, and the brim is taken up in back with a small bunch of roses and a few green loops. Two showy ostrich plumes are placed on the right side toward the back. If desired the brim can be faced with mordore chiffon or edged with narrow velvet. In general, hats are bigger than ever, and their plumes flaunt even more jauntily than in the month just past. Black hats are quite the thing, no matter what the tone of the dress, and when trimmed with gray wings and white mull are to be accepted wear with wash dresses. Though flowers have been general on winter hats, it is better not to put any on the spring hat. Let the flowers come as a brand new and fresh sensation on the summer headgear. Now that dust flies and the sun is getting warmer veils are in great force. Black, brown and white are the only wear. The general weave is a delicate mesh set with soft dots. Unless a veil is faultlessly crisp it is unbecoming, and that means that one can be worn but a few times. FLORKTTE. New Model for Sleeves, Sleeves are as large as ever, and some authorities say are still spreading. A new model has a trimming of galloon set from wrist to elbow on a leg-o'-mutton sleeve. The galloon meets at the cuff and spreads as the sleeve widens; the upper ends of the strips are either turned in to form points or the ends are doubled over and make a loop, which is left loose for about an inch and a half. The sleeves of summer dresses will be trimmed in this same fashion with ribbons about half to three-quarters of an inch wide. Although a great deal of summer sewing is already under way, the demand for velvet would suggest autumn rather than spring. Beginning Karly. The shirt-waist craze Is beginning early this year. They are already on the bargain counter and can be had for any price, from 48 cents to $3.50. The cheapest ones are not at all pretty and the far-seeing woman never buys them. A shirt-waist which is made of good material keeps its shape and color long enough to outlast th.ree waists of inferior quality. The new ones come in plain blues and pinks and in checked black and white, green and white, etc. Stripes are seldom seen in this line ot goods. A few of the new waists are trimmed some with collars of a different shade, others with embroidery of some kind. Some have collars and cuffs that can be removed and laundered without consigning the whole garment to a wetting and a starching that only the collars and cuffs require. The lifiht yellows and buffs arc favorite shades and these have white collars. Nearly all the shirt-waists are made with the plait down the front, which is

ornamented with poarl or gold buttons, according to the wearer's fancy. Tills fancy for a box plait on the front of a waist is carried into the realm of silka and cloth, as the above silk waist would indicate. It has also a plait down each side of the front and all are ornamented with tiny buttons placed very closj together.

A Trick that Can Conceal or Kiiiolisisize There is a craze just now for the use of folded ivory lace, any gown for all occasions being enriched by a fall of such lace set on the shoulder at the armhole and falling in front to the bust lino, but not over it. All sorts of modifications of the trick of so outlining the figure are indulged in. Lace or satin is often attached at the under arm seam, around the armhole in front and to the tip of the shoulder seam, the whole failing forward in .a cascade effect, which veils and at the same time emphasizes the curve of the figure from hip to beneath the arm. According to the adjustment of such drapery the figure takes on fullness, or its fullness is disguised, while in either case the gown is enriched. Plaids AH the Rage. Plaids are one of the new fads; whether in wool, silk or 'velvet, the demand seems to be increasing. A handsome costume recently made to order is of puffy-colored broadcloth and black velvet. The skirt is of velvet, a broadcloth front covered with cut-out velvet embroidered in jet. The bodice is of velvet with lapels and cuffs of cloth and cut-work. With this dress there is a rather deep velvet cape with two collars a large one of cloth and openwork, the other of velvet, both being elaborately trimmed with Jet. A ruche of ribbon, closely plaited, finishes the neck, and there are very long ribbon ends and loops falling almost to the hem of the skirt. Economical Fashion. There are a few people who cling to the close-fitting bodice, despite the popularity of the ubiquitous blouse. This is usually among those who are possessed of pretty figures, whose graceful lines they dislike to conceal. A basque is out of the question for everybody, but a compromise is sometimes effected by making the bodice tight fitting and putting the skirt over it in a sort of princess effect. A princess gown proper is very difficult to cut in harmony with the present style of skirt. The gown here shown has a skirt of many gores, and, contrary to the usual order of things, the seems are stitched. It is made of a lightweight broadcloth in a pretty shade of green. The sleeves are black chiffon crepe. The fashion ot having the sleeves of a material different from that of the dress still continues to favor the woman of limited purse. Another variety of this economy in fashion is to make the sleeves and skirt of one material and the bodice of another. The sleeves and skirt may be made of cloth or crepon. while the bodice is of some pretty checked or figured silk. This shows us that fashions are not all made for the wealthy. Fashion Notes. A girl's dress of surah Is made with a round skirt trimmed with moire ribbon extending from the hem about half way up the skirt, and ending in very full, fluffy bows. The yoke Is in close plaits, with the fullness gathered in at the yoke and belt. Bands of ribbon are set in at the armholes and extend across to the middle, back and front, where they meet large rosette bows. The collar and sleeve trimmings are also of the moire ribbon. A stylish dress of black silk has sleeves and full vest of Japanese crepe. Around the bodice is a fold of crepe, and very long sash ends fall from one side of the front almost to the hem of the skirt. A dainty dress for a girl of seven years is made of blue serge. The skirt is plain, the waist Is in blouse fashion with a front of white serge. There are very wide shoulder ruffles of the blue and a collar and pointed cuffs of white. All of the white material is ornamented with feather stitching and embroidery in br.ic. A moire ribbon is brought und.n- the sailor collar and tied in a single loop with long ends.

! SCIENCE UP TO DATE.

RECENT DISCOVERIES IN MECHANICS AND CHEMISTRY. A Tool for making Shot-uii Shells Microbe of Malaria Cannon Ball's Velocity A Continuation Electrical Meter Polar Phenomena. H E ILLUSTRAtion shows a simple tool for preparing Khells for shot gun and other arms, in applying caps and r e m o v ing them, removing the primers from the shells after they have been fired, and quickly adjustable for use in ap plying new primers or caps to the shells. The improvement is being introduced by an Ohio inventor. A recessed shell, base at the joint of the tool provides for the convenient placing of the shell to be reloaded, as indicated. The lower jaw has a forked upper portion, and a depending curved arm in which is pivoted the shank of a shell holder and guide, which is swung outward to receive the shell, and turned up, as indicated by dotted lines, when a cap or primer is to be ejected by the punch on the outer end of the holder. On the under side of the upper jaw Is held a swivel plate, by means of a screw and thumb nut, the plate having near one end a hole registering with a hole in the jaw and also with the punch. On this plate is also a boss, slightly larger than the primer or cap of the cartridge shell, the boss being concaved on its under side and adapted to push the cap or primer to its seat, the plate being turned around for this purpose, and adjusted, by means of the screw and thumb nut, with the boss beneath the hole of the upper jaw and above the primer hole of the cartridge. The shoulder of the shell being thus recapped rests on the arms of the fork of the lower jaw as the handles are pressed together. To hold the handles closed when the tool is not in use, one handle has a hook and the other an engaging link. The Microbe of Malaria. An eminent physician, who has had a long experience in China and other countries where malaria abounds, has given some interesting facts about the microbe of malaria. He describes its form, habits and the various stages through which it passes; also its effect upon blood in which it is present in enormous numbers. Doctor Man3on has experimented with various remedies, examining the blood after each close. He has found that quinine is the best anti-malarial known, the microbes having decreased very rapidly as dose followed dose. He says, however, in this connection, that the practice of giving large quantities of quinine on the supposition of the existence of malaria is a great mistake; that there are other causes that give rise to similar symptoms, and for these quinine is not in the least indicated. Doctor Manson has prepared a microscope that reveals the presence of the microbe at once, provided that the seeker after this little organism knows what he is looking for. He declares It to be extremely easy to find it, once the student is properly instructed. In view of the importance of a proper diagnosis of familiar diseases, it might be an excellent idea to have classes in microscopy and teach enthusiasts and young students this most wonderful branch of science. A Cannon Hall's Velocity. Measuring the velocity of a cannon ball may seem to be a very difficult matter, but it is really one of the simplest of scientific problems. The accompanying diagram, taken from Cassier's Magazine, shows the whole thing very plainly. Somewhere in the path of the projectile are placed two wire screens, marked C and D. each formed of a simple frame, across which a wire runs back and forth, forming part of an electric battery circuit in which an accurate timepiece, T, is also interposed. As the projectile, on being fired from the gun, passes through the screen C, the circuit of which It is a part Is broken and the clockwork Is started, the Index originally pointing to zero. On passing through the other screen, D, the projectile interrupts the second circuit, with the effect of instantly bringing the clock mechanism to a stop. Knowing, then, the exact distance between the two screens, usually several hundred feet, it follows that by dividing it by the number of seconds or fractions of a second marked on the clock dial, representing the time that has elapsed during the passage of the projectile from screen C to screen D, we obtain the number of feet per second that the projectile was traveling. Pocket Kxploslon. The London Lancet publishes an account of an explosion in a man's pocket, raused by the contact of some chloride of potash lozenges with some safety matches. The victim of this peculiar accident called in the doctor to treat an extensive burn caused by the explosion which blew away a large piece of his trousers-leg, and with it a goodly portion of his epirdermis. The explosion produced a loud, hissing sound, with a good deal of flame. The lozenges had evidently taken fire. As their explosive properties were not suspected, the man had carelessly put into the same pocket a box of matches, and in walking about had rubbed some loose lozenges and the matches together. The accident was not a serious one, but It shows the need of caution when one handles articles containing unknown chemicals. An Open South Pole. Climatic conditions have existed In the MoiarhborluKid of the Antarctic tinle for t he hist few years, which have caused ! masses ot ice to appear in frequented waters, by the side of which our usual northern icebergs are as mole hills to mountains. These ha.ve been so report

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ed by masters of vessels making passages in the extreme suth. No doubt many a ship reported "missing" found hor fate among these ice masses. Such being the case, it stands to reason that the present would be a favorable time for exploration toward the south pole, and measures have been made for some time to have the English government undertake such a mission, and endeavor to discover whether a great Antarctic continent, with its lofty volcanic mountain ranges, does really exist. The United Service. And now it is said that a Norwegian has discovers the north pole. A Combination Klcctrica! Meter. The meter shown in the Illustration Is adapted to measure and indicate with nicety the ohms, -olts, amperes or watts in measuring an electric current. It has been patented by a Brooklyn inan. Supported on a suitable base is a permanent magnet, between the poles of which, on a common axis, turn coils wound respec tively for high' arid low resistance, the coils as they turn moving a hand over a segmental graduation indicating ohms, volts, and amperes, and which may be marked to indicate watts. The coils and magnet may, if desired, be differently arranged, but as shown the minor coil Is wound for low .resistance and the outer one for high resistance, lwth coils being secured to upper and lower axfes on which are insulating collars with binding posts. Two of the binding posts are connected by light flexible wires with binding posts on the base, while two other binding posts on the axles are connected with the high resistance coil and with other binding posts on the base, the posts on the base being adapted for connection with the current wires to be

measured. The coils turn against th tension of a light spring secured to the coils and a bracket which supports a core centrally within the coils and to a core centrally within the coils. The top axle carries the indicating hand, and the current may be brought to the colls, if desired, through the torsion spring. To use as an ohm meter the high resistance coil Is joined in parallel witto the resistance to be measured, and the low resistance coil is joined in series, the action then being proportional to the ratio of the potential difference t the current, or from Ohm's law, R equal K divided by C. By giving the coils the proper resistance the deflection will be proportional to the ohms in the circuit, the ohms being indicated by the Indicator hand on the segmental graduation. For use as an ammeter, the low resistance coil is employed, and for a volt meter the high resistance coil, and the coils are arranged parallel instead of at an angle to each other for use a a watt meter. t The Decline of the Lightning Bod. "What has become of all the lightning rods?" asked afriend of mine. "Have you noticed that "of late years you can scarcely find a house in a day's journey which is fitted up with these old-time protections against electric bolts? Why, a few years ago every prosperous farmer would as soon have thought of leaving his stock without water as to. neglect protecting his house and barns with lightning rods. Agents coined money traveling . around the country in wagons and putting up these contrivances to ward off ..danger. But their day was soon run. More disasters were created than averted by these so-called protectors. . T,ho insulators would become loosened, a,.nd when the electric fluid began running down the rods, instead of being grounded, as was intended, it found an inviting chance to dodge off into the building which the rods were supposed to protect- My old father had the lightning rod business down fine. He never could be persuaded to put one on a house or barn. He used to declare that he'd rather have one good tree in his door yard as a protection against lightning than to have his house covered with lightning rods."" About Electricity. Prof. Hiram Forbes stated recently that within the next hajf century twothirds of the labor now done by men and women will doubtless be performed by electricity. "The toil of the agricuU turist will be most materially lightened by this agent," said he. "The work of the manufacturer will be simplified and cheapened, household drudgery cleaned up and sweetened, and every departT ment of human enterprise and effort materially helped." Sclent illc Notes. Mt. Cook, the highest peak in New Zealand, 12,362 feet high, has just been climbed for the first time. by Mr. Fitz gerald of the Alpine club and the Swiss guide Zurbriggen. Lord Raleigh has made a flash-ligh triumph. He photographed the break lug up of a soap bubbler a process whie occupied between the two-hundred! and three-hundredth part of a second. Lion tamers, as a rule., prefer lions lionesses, and dtelike a troupe of bosexes mixed. In such cases the dan of entering the den is quadrupled, a mlur-hiif Is m-ettv sure to result iJ

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IU t.v vail ta.iuij v tl lllincys, Wnilch, of course, create a strong up draujdht. oesiaes ireauas aun aestroytng gerl in the etnuvia carne up. It is estimated that for every de of change in temperature during tb com nair ot tne year throughout territory in which anthracite coajl used the consumption is influenced per cent. The temperature effect largely upon the coal used in heatfBfgl ana is a ueumie lactor ior calculation, ur. uerson iasi year ascended ioi to perhaps the highest point ev$ reacneci ny man; certainly his baroi oier reacting ot .i inches, corresno ing to an elevation of approximate tnirvy tnousana leet, is the lowest e tnaue. At tins Height of neariv miles, the aspirated thermometer r, 51 degrees below zero F. and one i poseu io me sun s rays onlv 11 Ho below 7,ero. Dr. Berson inhaled ox a i utoos ana suite red little from ?.-.lraordinary trip.

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