k,-
.WOWHWM
The only Market" 1n town that deals
exclusively 1n city dressed meats}
If you like good meat come and
see us. Fresh fish every day.
i E. J. VVADHAMS,
§
WALL Smear, - Nouwsnx.
Telephone call 57-3. (Use it.)
WWM um
Muslim
§§M§§fi
.,
“Equal. and Exact Justice to all .71! en of Whatever State of Persuasion, Religious or Political.”—~Jeferson
Vol.“ Whole No. 1 I15
BRIDGEPORT.
THE“:
D M. Read
COMPANY.
STORE
NEWS
BOILED
DOWN
To Taffetas, in black and
White and gray and white
checks and stripesL-the de-
mand for them will reach its
height when the next warm
wave saunters into town.
You’ll be treated to i better
buying now than then—
smaller crowds. ,
Also Black Damassé, India,
Taffeta, Satin and Gros Grains
—goods that are scarce and
hard to find in other markets,
but plenty here, 111 very desir-
able styles.
lVe’ ve been dropping prices
on P1il1ted Indias—had to—
the backwardness of the sea-
son made us do |.it For in-
stance, Cheney Bros. best
grade, both 1n dark and light
colorings will be sold for 69
cents. Best means BEST, with
us.
Standard Fashions, Maga-
zine and Delineator fer June
are" ready. Also Standard
Fashion Catalogue, 20 cents
per copy. Particularly use-
ful to dressmakers.
a
Fine Lace Stripe and
Corded Gingham, those in
the [Middle St. window, for
10 cents a ya1d. There’s
about 200} pieces in the store
that were made to sell for not
less than 15 cents per ya1 d,
but we’ve decided to let them
go for 10. Like a g1 eat many
other washable goods you’ll
find here the low price doesn’t
affect the qualities.
Black Lawns: Plain, figur-
ed, striped and lace—good
washables—can be had for
plain black, 10, 1211,16 0. up.
figured “ 19, 25, 35 cents.
striped “ 12%, 15, 19, 25 cts.
lace “ 15, 19, 25, 4O cts.
Batiste, all dark grounds,
small stripes and figures, navy
and white and black and
white—particularly good——
regular price 25 cents, now
17. s
‘ INCOME TAX VOID.
The Supreme Court Declares
It Unconstitutional.
JUSTICE SHIRAS CHANGED.
The Vote Was Almost 3. Tie, the Ma-
jority Being Only One.
JACKSON IN'FAVOR OF THE LAW-
But Shiras’ Shift Rendered His Pres-
ence Unnecessary.
The Text of the Decision as Read by Chief
Justice Fuller, With the Conclusions of
the Court, Which Declare the Law Un-
constitutional In Toto—Several Dissent-
ing Opinions Read—Justice Harlan Was
Much Excited, but Afterward Grew
Calmer as He Drifted Into a Story—Jus-
tice Jackson “has Present and TookVOc-
cation to Give His Views—Contentions
and Deductions In the Case.
WASHINGTON, May 21.-—Mr. Chief Jus-
tice Fuller delivered the opinion of the
supreme court in the income tax cases to-
day. The opinion is as follows:
Whenever this court is required to pass
upon the validity of an act of congress as
tested by the fundamental law enacted by
the people, the duty imposed demands in
its discharge the utmost deliberation and
care and invokes the deepest sense of re-
sponsibility. And this is especially so
when the question involves the exercise of
s great governmental power and brings
into consideration. as vitally affected by
the decision, that complex system of gov-
ernment, so sagaoiously framed to secure.
111d perpetuate “an indestructible Union,
somposed of indestructible states." We
CHIEF JUSTICE FULLER.
have, therefore, with an anxious desire to
omit nothing which might in any degree
tend to elucidate the questions submitted
and aided by further able arguments em-
bodying the fruits of elaborate research
carefully re- -examined these cases with the
result that, while our former conclusions
remain unchanged, their scope must be
enlarged by the acceptance of their logical-
consequences.
The very nature of the constitution, as
observed by Chief Justice Marshall, in one
of his greatest judgments, “requires that
only its great outlines should be marked,
its important objects designated and the
minor ingredients which compose those
objects be deduced from the nature of the
object themselves.” In considering this
question. then, we must never forget that
it is a constitution that we are expound-
ing g. As heretofore stated, the constitu-
tion divided federal taxation into two great
classes—the class of direct taxes and the
class of duties, imposts and exclses—and
prescribed two rules which qualified the
grant of power as to each class. The power
to lay direct taxes apportioned among the
several states in proportion to their repre-
sentation in the popular branch of con-
gress, a representation based on popula-
tion as ascertained by the census. was
plenary and absolute. But to lay direct
taxes without apportionment was forbid-
den. .The power to lay duties, imposts
and excises was subject to the qualifica-
tion that the imposition must be uniform
throughout the United States.
Real Estate and Municipal Bonds.
Our previous decision was confined to
the consideration of the validity of the tax
on the income from real estate and on the
income from municipal bonds. The ques-
tion thus limited was whether such taxa-
tion was direct or not. in the meaningof
the constitution, and the court wont no
further 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 re-
ceipts therefrom Were alike direct, while,
as to the income from municipal bonds,
that could not be taxed because of want
of power to tax the source, and no refer-
ence 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 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 per-
sonal property. belongs. and we are. un-
«mm—o-1
Norwalk, 001111., Tuesday Evening, May 21, 1895.
Eblé to‘con'cludo that the eiiforced subtrac-
tion from the yield of all the owners of
real or personal property, in the manner
prescribed, is so different from a tax upon
the property itself that it is not a direct
but an indirect tax, in the meaning of the
constitution.
' The words of the constitution are to be
taken in their obvious sense and to have
a reasonable construction. In Gibbons
versus Ogden, Mr. Chief J ust1cc Marshall,
with his usual felicity. said, ”As men
whose intentions require no concealment
generally employ the words which most
directly and aptly express the ideas they
intend to convey, the enlightened patriots
who framed our constitution and the peo-
ple who adopted it must be understood to
have employed words in their natural
sense and to have intended what they
hays said. ”
A ’Strict Interpretation Necessary.
We know of no reason for holding oth-
erwise than that the words “direct taxes,”
on the one hand, and “duties, imposts and
cxcises,” on the other, were used in the
constitution in their natural and obvious
sense. 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
at the time the constitution was framed
and ratified.
And, passing from the text, we 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 consider.
ed.
We do not care to retravel ground al‘
ready traversed, but some observations
may be added. '
In the light of the struggle in the con-
vention as to whether the new nation
should be empowered to levy taxes directly
on the individual until after the states had
failed to respond to requisitions, a struggle
which did not terminate until the amend-
ment to that effect proposed by Massachu-
setts and concurred in by South Carolina,
New Hampshire, New York and Rhode
Island had been rojected,1tw0uld seem be-
yond reasonable question that direct taxa-
tion, taking the place as it did of requisi-
tions, was purposely restrained to appor-
tionment according to representation, in
order that the former system as to ratio
might be retained while the mode of col-
lection was changed.
This is forcibly illustrated by a letter of
Mr. Madison of Jan. 29, 1789, recently pub-
lished, written after the ratification of the
constitution, but before the organization
of the government and the submission of
the proposed amendment to congress,
which, while opposing the amendment as
calculated to impair the power. only to be
exercised in “extraordinary emergencies,”
assigns adequate ground for its reject-ion
as substantially unnecessary, slnce,he says,
“every state which chooses to collect its
own quota may always prevent a federal
collection by keeping a little beforehand
in its finances and making its payment at
once into the federal treasury.”
Some Reasons Assigned.
The chief justice next discussed the rea-
sons for the constitutional provisions re-
garding direct taxation. The state had
plenary powers of taxation. he said, but
gave up the great sources of revenue .de-
rived from commerce and retained the
powor of levying taxes and duties cover-
ing anything other than cxciscs, but in re-
spect to them the range of taxation was
narrowed by the power granted to the fed-
eral government over interstate commerce.
While they granted the power of apportion-
ing 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 constitution ordained affirmatively
that representation and direct taxes should
be apportioned among the several states
according to numbers. and negatively that
no direct tax should be laid otherwise.
The founders anticipated that the expenses
of the federal government would chiefly
be met by indirect taxation. They knew
that the power totax involved the power
to destroy. The opinion continued: “It is
said that a tax on the whole income of
property is nota direct tax, but a duty.
We do not think so. ircct taxation was
not restricted in ohe breath and the re-
striction blown to the winds in another.”
The Hylton case was again reviewed,
and the opinion given that Madison and
Hamilton—whose views have been ques-
tioned—regarded the carriage tax bill as
unconstitutional. The Federalist was then
quoted from to show that Hamilton con-
sidered all internal taxes, except duties
and excises on articles of consumption, to
be direct taxes. Hamilton, the opinion
says, supported the carriage law, which
Madison opposed. because he regarded it
as an excise, and J ustico Chase, it is said,
thought the carriage tax was a tax on ex-
pense because on a consumable commodity
and “expressly declined to give an opin-
ion ns to what were the direct taxes con-
templated by the constitution.”
The opinion then dismisscg the Hylton
Mlfililillill mucus. PAlllllllllti llLYlSL'glillllElL’llll.
Winn 1
ME AMERICAN lllBABEll COMPANY. SULLESSLR.
NEW YORK u.s.A..
113501111511 PURE
THE OLD RELIABLE
111551 11101111.
C‘EGARETTE
Has stood the Test of 11m .
MORE SOLD THAN ALL E01 HER U
BANDS COMBIN
case with this comment: “What was de«
cided in the Hylton case was that a tax
on carriages was an excise and therefore
an indirect tax.”
The Property Tax.
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 says:
The constitution prohibits any direct
tax, unless proportioned in numbers as
ascertained by the census, and. in the light
of the circumstances to which we have re-
ferred, is it not an fission of that prohlbl:
tion 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 constitu-
tion. because confined to the inoomethere—
from?
Whatever the speculative views of po«
litical economists or revenue reformers
may be. can it be properly held that the
constitution, taken in its plain and ob-
vious sense, and'with due regard to the
circumstances attending the formation of
the government, authorizes an unappor-
tioned tax on the products of the farm and
rents of real estate. although imposed
merely because of ownership and with no
possible means of escape from payment. as
belonging to a totally difierent class from
that which includes the property from
whence the income proceeds?
There can be but one answer, unless the
constitutional restriction is to be treated
as utterly illusory and futile and the ob-
ject of its framers defeated. We find it im-
possible to hold that a fundamental req-
uisition, deemed so important as to be
enforced by two provisions, one affirmative
and one negative, can be refined away by
forced distinctions between that which
gives value to property and. the property
itself.
Nor can we perceive any ground why
the same reasoning does not apply to capi-
tal in personalty held for the purpose of
income or ordinarily yielding income.
The chief justice said that, since the
court had held unanimously that the re-
ceipts from municipal bonds could not be
taxed because the bonds Were instruments
of the states. the same rule applies to 1eve-
nue from other sources not subject to the
tax, and the lack of power to levy any but
an apportioned tax on real and personal
property equally exists as to the revenue
therefrom.
The court does not understand, it says,
that the 1ncome tax has ever been regard-
ed in England as other than a direct tax.
After this review of cases and considera-
tion of arguments of counsel the court, as
it approached its conclusion, made the fol-
lowing genoral argument:
If it were the fact that there had been
no income tax law. such as this at the
time the constitution was framed and
adopted, it would not be of controlling im-
portn :‘zco. A direct tax rannot be taken
out of the constitutional rule because the
particular tax did not exist at the time the
rule was prescribed. 'As Chief Justice
Marshall said in the Dartmouth college
case: “It is not enough to say that this
particular case was not in the mind of the
Convention. when the article was framed,
nor of the American people. when it was
adopted. It is norv-sary to go further and
to say that. had this particular 0359 been
suggested, the language would have been
so varied as to cxclude it. or it would have
been made a special exception. The case,
being within the words of the rule. must
be within its operation likewise, unless
there be something in the literal construc-
tion so obviously absurd or mischievous
or repugnant to the general spirit of the
instrument as to justify those who ex-
pound the constitution in making it an
exception” (1 Wheat 518, 644).
Being direct and therefore to be laid by
apportionment, is there any real difficulty
in doing so? Cannot congress. if the ne-
cessity exist of raising thirty, forty or
any other number of million dollars for
the support of the government in addition
to the revenue from duties, imposts and
excises. appoition the quota of each state
upon the basis of the census. and thus ad-
vise it of the payment which must be
made and proceed to assess that amount
on all the real and personal property or
the income of all persons in the state, and
collect the same if the state does not in
the meantime assume and pay its quota
and collect the amount according to its
own system and in its own way? Incon-
veniences might possibly attend the levy
of an income tax, but that it is apportion-
able is hardly denied, although it is aa-
serted that it would operate so unequally
as to be undesirable. '
A Word About Exemptions.
In tho disposition of the inquiry wheth-
er a general unapportioned tax on the in-
come of real and personal property can be
sustained, under the constitution, it is ap-
parent that the suggestion that the result
of compliance with the fundamental law
Would lead to the abandonment of that
method of taxation altogether, because of
inequalities alleged to necessaril accom-
pany its pursuit, could not be al owed to
influence the conclusion, but the sugges-
tion not unnaturally invites attention to
the contention of appellants’ counsel that
the want of uniformity and equality in
this act is such as to invalidate it. And
figures drawn from the census are given,
chewing that enormous assets of mutual
insurance companies, of buildin associa-
tions. of mutual savings banks, E1
ductive property of ecclesiastical organiza-
tions, are exempted, and that the exemp-
tions reach so many humlred millions that
the rate of taxation would perhaps have
beenroducod one-half if they had not been
made. '
We are not dealing with the act from
that point of view, but assuming the data
to be substantially reliable, if the sum de-
sired to be raised had been apportioned, it
may be doubted whether any state which
paid its quota and collected the amount
by its own methods would or could under
its constitution have allowed a large part
of the property alluded to to escape taxa-
t on.
would have been attained than would be
otherwise possible since. according to the
argument for the government, the rule of
equality is not prescribed by the construc-
tion as to federal taxation, and the obser-
vance of such a rule as inherent in all just
taxation is purely matter of legislative dis-
oretion.
Elaborate argument is made as to the
efficiency and merits of an income tax in
general, as. on the one hand, equal and
just and. on the other. elastic and certain , .
not that it _is notopen to abuse. “by such de-
[Continued on Fourth Page. I”
l
rge pro- -
If so, a better measure of equality ‘
T'
2 Pure Mflkg(Hauxhurst’s bottllug)
............
60. Fill line of grocerles, finest
quality. Also cheap goods at
prices below anybody, anywhere;
and we can prove it.
E. J. WADHAMS,
21 WALL Smear, .- Noizwxnx.
Telephone call 57-3. (Use. it.)
Price One Cent.
E BtSTON STO RT},
GORNLR MAIN AND WALL STREETS, NORWALK.
A lot or Things Will go a. Sale arc-day
That will bring out every economical woman in town, no matter what the weather may be.
SHIRT WAISTS.
The phenomenal sales in this department, last week, made it possible for us to lake ad-
vantage of a big offer from a leading maker at a saving of at least 33 per Cent.
about 250 dozen 1n the lot, comprising everything that is new and stylish.
from 250 to $3 1n the soft goods, and from 75c to $2 111 the Laundered Goods.
Q
There is
Prices range
5.
. The entire line will be ready for sale Saturday morning. Come early and make a selec-
tlon while the assortment is large.
PARASOLS AND UMRRELLAS.
Saturday morning we offer the choicest line’ of Fancy Parasols and Plain Sun Umbrellas
at prices that will make things lively while they last.
24 inch English Gloria Sun Umbrellas, guaranteed fast colors, 480 each.
Black, Navy and Brown ParaSols, 22 inch, Jacquard effects, 7 90 each.
22 inch and 24. inch Parasols, fancy colors and black, made of superior cloth, natural
handles, excellent values, at 98c each. x
22 inch Fine Black Silk Gloria Parasols,ext1a deep ruffl , a bargain at $1 50, just fifty
in all, at $1.29 each.
ROSTER? AND UNDERWEAR.
Ladies’ short sleeve and sleeveless Vests high and low neck, fine ya1-1'1, 39c quality at
25c. each.
Another case of “seconds”
for 12; 0 each.
in Ladies’ Ribbed Vests, short sleeves, made to sell at 25c,
Ladies’ All Silk Ribbed Vests, Swiss made, Were i111p0rted to sell at 1}], a wonderful bar-
gain at 500 each.
Men’s F1 ench Balbriggan Shirts, bought as “seconds,” you never could tell it the regu—
lar price is 500, just 44 dozen at 34c each. 7
100 dozen Ladies’ Fancy Hose, fast black boot, extia fine guage, 12, c pair.
50 dozen Boys’ Ribbed Hose, tans and fast black, seamless; regular price 170, ‘ t10c pair.
Men’s Fancy Wash Ties, four- in- hand style, all new patterns, regular price‘ 35c 3112,.) each.
Windsor Ties, all silk, plain and fancy, all colors, full ie11gths,worlh 190, at 15 .10 each.
EECURE
E‘URNITURIE‘?
N. B.-—Do not forget to secure one of our Furniture Coupons; no trunk“; (1::
worth from $3 to $5, are certainly worth having when they cost you nothing.
THE BOSTON « STORE,
Corner Main and Wall Streets. - -
TELEPHONE CALL 57-4.
COUPONS.
no extra charge. Articles of Furniture
- ' Norwalk, Conn.
NOW
FOR.
SPRING.
Ready Mixed Paints. 10c lb can.
Paint Brushes, 50, 10c, 15c, 20c.
White Brushes, from 35c up.
Scrub Brushes, “100, 120, 150.
2-hoop Pails, 100.
3-quart pails, 15c. .
Carpet Beat-ere, Carpet Tacks.
Tack Hammers, 5c and 10c.
H. H. WILLIAMS,
I7 Main Street. Nolwalk.
IDO NOT.
sell bicycles, but' 1
do sell a large quan-
tity of groceries at
low prices. The fol- ,
lowing are a few of
the bargain for cash '
only.
Sardines, 5c. box.
New Corn. 7c. can.
Large Loaf of Bread, 50.
Flour, 500. and 550.11 bag.
Sugar, 23 pounds for $1. 00.
Six bars Babb1tt’s Soap, 25c.
Six pounds Soda Crackers, 250.
P. J. O’BRIEN, Grocer.
43 Chapel Street.
A9 3m
0. II. HARVEY.
CITY EMPLOYMENT AGENCY,
Ladies desiring first-class help can obtain
the same at the above arrency, also those wish-
ing positions. either male or female, can se-
cure employment.
WANTED IMMEDIATELY, positions for
several thoroughly competent men, either as
coachmcn, helper around residence or on farm
E l C..H H%§VE .
mp oymen eney
North Main street. South orwalk.
I3. SHEPAEB’S SAl‘llltfiii'M
Ofiers exceptional aclv.1ntages to the invalid
as well as to those who would keep in health.
That the turkish bath is one of the most pow-
erful remedies known to modern science,is ad-
1111'1ted by many of the highest authorities in
England. Europe and America.
It’s success in Rheumatism. and kindred
diseases, has been phenomenal. Malaria, or
any blood poison. quickly yields to its potent
influence. Neuralgia, o1 nerve naln,is imme-
diately relieved under the influence of H01
Air 1n the Turkish bath.
As a Luxury. it su1passes all others, and as
3. Sanitary measure. a Turkish bath ever
week is invaluable.
By consult-ing the resident physician, in-
struction will be given to patients or bathers
enabling them to secure the greatest amount'
of advantage possible from each Bath.
A skilled Masseuse and Electrician 15 in daily
attendance in the ladies’ department. and
competent operators 111 Massage will be sent
to residence on application.
For rooms andiBoard. address
CHARLES H. SHEPARD, M, D
81 .15 83 Columbia Heights.
BROOKLYN. N. r.
"BOXING
LESSONS
GIVEN BY
Prof. George loerger.
Private lessons at home, if desired,
Fulll‘course, 12 lessons, $10.
A seteto guaranteed every pupil.
ADDRESS
Prof. George Yoerger.
Norwalk, Conn.
Or apply at Louis Potter’s.
Horace E. Dann.
EXCELSIOL
Livery and Sales Stable.
\
Opposite Danbury and
Norwalk Railroad depot
Norwalk. Conn. Stylish
Single or Double Team
with or without drivers.
Safe {horses for women
and children. . .
(SADDLE HORSES A SPECIALTY
"NEW 01311 GRUBEBL-
.15 Wall Street.
Best Elgin Creamery Butter, 23c lb.
California Apricots, 150 lb
Extra Fine California Prunes, 90 lb.
3 cans Extra Fine Sugar Corn, 250.
Extract of Lemon and Vanilla, good,
5c bottle.
Bread. 50 loaf.
Fresh Country Eggs, 180 (102.
Home Made Cakes and Pics. ’
Hay, Grain and Feed at bottom
prices for cash.
AddisOn Brown
A9 3m
' DAILY GAZETTE
classified Business Directory.
Cards under this head $2. 50 per line per year
INSURANCE,
NORWALK FIRE INS. 00., N .In successful
business since 1860: no outstanding claims.
WI N, O. E. Gazette bldg. N. Invest-
ments and mono to loan. so insurance
written' 1n b est 0 companies at lowest rates
THORNEYS
HUBBELL. JAMES 'I‘ 9Water street N.
HEfiLBUTT g. éSEI DlltN. t T
orney an ounse or a -181W room 4. u
stairs) Gazette MBuilding. Norwa k. ( p
”L GEO 'ER.
SELLECK. FGEOBGE WARD 18 Wall st..
Best goods TeasEaRngcmfeesifi Specialties.
DANN. H. E.. .Rl‘lvlliy‘ogrl st,. Livery Stables
RAYMOND. G. 1:1. .. 46- L48Main sDt. ..: telephone
BATES. P. W.Waterst. .N: StR
Monumental and Rld cam Stone Works
CHAUNCEY L. PLATT,
‘ PAINTER, PAPER HANGER, KAL-
SOMINER & HARD WOOD
FINISHER.
All Work Guaranteed to be First Class
and at Reasonable Prices.
I Can and Will Sell You Very Fine
Papers and Freizes Very Cheap.
Sample Books of LatestS types of Papers,
IFreizes and Mouldings 1111 en to
Houses for Inspect ion
011 Notice by
PostalCard.
Shop and Residence
52 'Wz'lton .floemie,
Norwalk Chronicler