VOIi. XXII, NO. 21
DARLINGTON, S. O., THURSDAY, MAY 23, 1895
WHOLE NUMBER 1,059
THROUGH SOUTH CAROL!!*!.
CURRENT NEWS EOR THE WEEK
THROUGHOUT THE STATE-
A Disastrous Fire at Bennettsville.—A
Brutal Murder in York County.
Other Interesting News.
BitsirnTsvii.i.ic, 8. C., May 21.—The
•mouldering ruins of seven of Bennetu-
▼ille's principal places of business, all
of them handsome brick structures, ia
all that remains of the largest fire in
the history of the town. About half
past one o’clock yesterday the alarm
was given and in less than three hours
250,000 worth of property was in ashea
The fire commenced in the second
story of Mr. H. W. Carroll's handsome
jewelry store at Darlington street, and
in a short while the whole block was In
a blase. It became evident that the
only hope of saving much property in
the west end of the town was, if possi
ble, to stop the fire at Mr. J. M. Jack-
son’s store. This store is divided from
the others by an ally about fifteen feet
wide. The building was soon covered
with men ready to fight the fiery de
mon and by their heroic efforts at least
$50,000 worth of property was saved.
Too much cannot be said in praise of
the men who thus bravely fought the
flames, especially when it is remem
bered that the town has no water
works facilities, no fire engine, not
even a hand engine. For one hour they
worked with an energy that was as
tounding and at last succeeded in stop
ping the flames.
There is no doubt in the minds of the
majority that the fire was incendiary.
It is the local opinion that Mr. Carroll's
store was broken into and robbed. At
the rear end of his store is a one-story
brick store -«nd from this a person
could easily effect an entrance through
tbe second story windows. The belief
is that the second store was thus en
tered and robbed and then the villian
set the building on fire.
THROAT CUT FROM EAR TO EAR
Story of a Most Brutal Murder In South
Carolina.
Yorkviu,b, 8. C., May 20.—One of
the most brutal murders that ever oc
curred in this section was committed
abont a mile northeast of town some
time during Saturday night. The vic
tim was a young negro named Robert
Feemster. The murderer or murderers
are supposed to have enticed him to the
spot where he was killed, a point about
100 yards from the public road. What
is known as a blacksmith’s hand ham
mer and an ordinary barlow knife were
the weapons used. The victim’s skull
was crushed in several places by blows
from the hammer and his throat was
cut from ear to ear and to the bone,
entirely severing the jugular vein. The
body was discovered about 9 o'clock
yesterday morning, and since that hour
large crowds of people have visited the
scene of the murder and considerable
excitement prevails among the negroes.
No satisfactory clue has j et been found
as to who committed the deed or the
motive that poompted it The case is
now being investigated by a coroner’s
GOES ID THE SUPREME COURT.
South Carolina's DlNponRary Law Carried
to the Higher Hotly.
Columbia, 8. C„ May IT.—The dis
pensary law ia now on its way to the
United States supreme court. A few
days ago Constable Beach disobeyed
United States Judge Simooton's order
of injunction in the ease, he having
held that no one could interfere with
liqnor shipped into the state—that the
law was unconstitutional in so far as it
Interfered with interstate commerce.
He was arrested and put in jail for con
tempt. Attorney General Barber left
here yeaterday for Washington to make
application before the United States
supreme court for a writ of habeas cor
pus. The state expects by this method
to gat the entire case heard by the
United States supreme court in the
next twenty days
The Cashing on the -Inside Route.**
Charleston, a C., May 21.—The tor
pedo boat Cushing, arrived here yester
day from Washington by the inside
route. She made the trip from Wash
ington to this port in 42 hours, going
outside for 150 miles only. At 1 p. m.
•he steamed out of the port on her way
to Jacksonville, by the way of Port
Royal and Savannah.
SOUTH CAROLINA BRIEFS.
Major P. E. Wise, for thirty years
treasurer of the Evangelical Lutheran
synod of South Carolina, was stricken
with apoplexy Saturday at Prosperity,
Colombia has secured the Epworth
Orphanage. The committee in charge
of the award had offers from Union,
Gray Court, Spartanburg, Rock Hill,
Manning and Columbia.
A charter has been issued to the Ham
burg Spoke and Handle company, of
Hamburg. The officers of the com
pany ara: President, John May; man
ager and treasurer, W. 0. Tatum; sec
retary, L. T. Levins; directors, John
May, W. O. Tatum, W. J. Murray and
Lewis G. Wood.
A commission for a charter has been
Issued to the Marshall-Wescoat com
pany, of Charleston. The company
proposes doing a general hardware bus
iness in Charleston. The corporators
named are; 8. R. Marshall, Benjamin j
Greig, Julius W. Sanders and John V.
McNamee.
Constables Murphy, Carroll and
Langston, who did the shooting on tha
Howard Gap road last Wednesday night
have turned np in Laurens The res-
•on assigned for their unnecessary
flight ia that they were afraid to come
back to town because they were afraid
Ot being lynched by the negroes
ELKINS'S "SOLID SOUTH" PLAN
I tie Senntor-K'. rt Want. • rnath rn r for
Tie, •1're.lUi-at, and I refer. Jadgn lioff.
New York, May 18.—According to
Senntor-eleet Stephen B. Elkins, of
West Virginia, who ia now at the Wsl
dorf hotel, the republican party will
have a great opportunity in the coming
presidential campaign to make big in
roads into the democracy of the south.
Mr. Elkin's idea ia to secure a thor
oughly national organization of the re
publican party instead of having aa
heretofore the North against the South.
To secuie this he wonld select a south
ern republican as as vice-president's!
candidate and thus recognise the gal
lant. flgh that republicans in that sec
tion are now making. Jndge Goff, of
West Virginia, ia hit preference for
the place, Mr. Elkin says
The silver question, he declares will
adjust itself. He is in favor of the gov
ernment establishing a parity between
gold and silver at a^atio of 10 to 1 or
10 to 1, or whatever it deems proper,
and then maintaining that parity-
Mr. Elkin does not think a straight
gold man will be selected aa the candi
date of the repnblican party next cam
paign, but that a compromise candidate
will be chosen. He did liot, he avers,
come to New York to meet ex-Presi
dent Harrison, and he does not think
that Mr. Harrison is giving the presi
dential nomination a single thought,
although if he saw clearly that he was
wanted the ex-president wonld no
doubt listen to the call of his party.
VERMONT TOWN LAID IN ASHES.
Five Hundred People Mnde Homeleae.
Lnei Threv-Qaartor« of a Million.
St. Albans, VL, May 21.—The most
disastrous fire Which has ever occurred
here, or that has ever visited Vermont,
yesterday afternoon laid waste a great
portion of the business section of this
town. The fire started at 3 olock in
the lumber yard of W. B. Fonda, and a
high south wind caused the fiaines to
enter the very heart of the town. In
five minutes the fire was raging in a
dozen different places, and the fire com
panies were powerless The loss is
estimated at three-quarters of a million
dollars Fully five hundred people are
tonight without shelter. Forty busi
ness places were destroyed, together
with at least one hundred tenements,
to say nothing of other places
The flames are now under control,
but are being steadily watched to pre
vent a second outbreak.
HEROES EA REU1M.
i H IS A STEADY ONWARD MARCH,
I
la tbs
THE CONFEDERATE SURVIVORS
MARCH UPON HOUSTON.
Tremendous Gathering of Veteran*
War Under the Leadership of
Their Old Commanders.
•f
TENNESSEE’S CENTENNIAL
Aa Eottnialasftr Moetlng on lh« Project
In Nashville.
Nashville, May 20. — There was ■
meeting at the chamber of commerce
Saturday night of representative busi
ness men to decide the fate of tbe cen
tennial expositon. It was the most en
thusiastic meeting yat held on the sub
ject. and it was unanimously determin
ed that the exposition must be held.
K was stated that the question was not
whether the exposition would be held,
but whether it would be held at Nash
ville or Memphia or Chattanooga. The
unanimous decision was to have the
exposition in Nashville, even if David
son county had to put up all the build
ings without any help.
SOUND MONEY CONVENTION.
The Program at tha Uold Mea'a Caana
tion la Memphis Thursday.
Memphis, Tenn., May 22.—The com
mittee on program and order of busi
ness met yesterday and arranged the
following program for the sound mon
ey convention: Thursday at 2 p. m.,
call of convention to order by \V. J.
Crawford, ebairmar of the committee
of fifteen, election of permanent chair
man and secretary; appointment of
committees, resolutions, one from each
wmthern state; speeches by Mr. Car
lisle and then adjournment natil 8 p.
m.. when the committee on resolutions
will report.
VIRGINIA PRODUCE DAMAGED.
Old llomlnloa Track Farmers Suffered aa
Arreaat of raid Rains.
Norfolk, Va., May 18.—The track
farmers of this section have suffered
very seriously on account of cold rains.
Reports to the Virginian from all sec
tions of the state is to the effect that
potatoes, cabbage, peas etc., have been
damaged possibly twenty-five per cent
and in certain sections the ions will
reach forty per cent The fruit crop
has also been seriously injured. The
loss cannot be estimated. It is impos
sible to estimate the loss In dollars and
cents.
Gov. Taroay Calls tha Extra Session.
Nashville, May 18.—Gov. Turney
yesterday afternoon issued a formal
proclamation for the extra session of
the legislature, to convene Monday,
May 27. The mattera mentioned in the
call for consideration are the appropri
ation bill, the revenue bill, the peni
tentiary bill, a bill to require voters to
register less often, a bill creating
levee districts in West Tennessee, and
a bill to regulate state banka
Tha Strike Will Not Socraod.
Bluktielps. W. Va, May M.—It has
been definitely settled that operations
will be resumed in four of the largest
West Virginia mines tomorrow. Mili
tia are in readiness, but Governor
McCor'* “ will not let them move until
strikers actually attack the worka If
these operations go along suoceasfnlly
tbs strike cannot succeed.
New Cotton Mills For Atlanta.
Atlanta. May *2.—Application was
filed yesterday in the state court for a
charter for the Whittier Milla Tbe
capital stock ia $250,000 of which »70.-
000 has been paid in. Atlanta and
Lowell, Maaa, furnished tha capital.
Family Tragedy la Knoivtllo.
Knoxville, Tena., May 22.- -Will
Russell, a real estate agent of thia city,
was shot apd fatally wounded yeater
day by his brother-in-law, N. B. Brooks,
a grocery merchant. The difficulty
•rate over some trivial buatisess matter.
Houston. Tex., May 22,-The atreeta
of Houston are Ailed with a surging
mass of humanity, representing every
state in the union, and the trains of
every system leading into the city are
foil to everflowing with veterans and
their friends on their way to the fifth
annual reunion of the United Confed
erate Veterans This enterprising city
has been preparing for this event many
months and the arrangements are sat
isfactory in the highest degree. The
men who wore the grey have been
looking forward to the occasion with
the ardor which no one experiences in
so full a measure as the battle scarred
remnants of the army of the confed
eracy.
Leaders of the Lost Csasa I'rea-nL
It seems as if all the broad Hnes of
country are converging here and that
<he iron wheels were hurrying forward
with something of the fervor which in
spires the hearts of the heroes they are
conveying to the i-euuion. Many of
the most prominent surviving leaders
of the lost cause are here and today
they will again take command under
the blended banners of union and se
cession, of the grizzled veterans whom
they led in many a stormy conflict be
tween Sumpter and Appomattox. Not
only are the banners blended, for fed
eral and confederate mingling in cor
dial fraterny are walking arm in arm
and exchanging reminiscenes of the
various fields on which they fought.
Comrades have met for the firat, time
in a third of a century and the memo
ries of many touching scenes will sig
nalize this great reunion. Houston is
a dreaming drapery.
Yesterday was Honston's day and
local pride has intensified southern
patriotism. The rain on Monday pre
vented the parade which was antici
pated with so much interest. The
e*t-nt came off yesterday, however, and
Main street was lined with a solid mass
of humanity to see the soldier boys go
bjr.
The following companies were in the
parade: Corpus Christie Light Guards,
Roberts Rifles, Governor's Guards,
Doke Rifles, Brenham Light Guards,
Houston Light Gnard, Brenham Field
Artillery, Battery C Lasker Guard,
Mabry Rifles. Lipscomb Rifles, Lamar
Guard, Marble Falls Guard, Brown-
wood Rifles, Houston Light Artillery,
Rutherford Ranges, Milano Rifles, M.
B. Lloyd Rifles,
Fsataroa of the First Parade.
The battery of flying artillery. U. S.
A., with its mounted band, was one of
the most attractive features of the
parade. Major General A. 8. Roberts,
commanding the Texas Volunteer
Guards, was in command and the com
panies received hearty rounds of cheers
as they passed along Main street which
was lined with veterans and their
friends, while tier after tier of ladies,
looking from commanding points of
view along the route waived greeting
as the soldiers passed. General Joseph
Wheeler arrived at 8 o’clock yesterday
morning. When he reached head
quarters on Franklyn avenue the vet
erans were awaiting him 8,000 strong
and when they caught sight of the
famous cavalry soldier they gave a yell
which waked tbe echoes Over 7,000
badges have been given out at head
quarters. These badges are given to
only bona fide veterans duly registered
so there can be no mistake that that
number of survivors are here while
many more have not yet registered. It
is estimated that 20,000 visitors were in
Houston last night and every subse
quent train has swelled the number
since then. Four thousand five hun
dred Texae veterans will be in camp by
tonight
TO INVESTIGATE THE MURDER
Falton Gordon May T»t ba Held tar tha
Asaaaalaailon el Arch Dixon Hrown.
Louisville, May 18,-The grand jury
has finally decided to investigate the
killing of Arch Dixon Brown and Mrs.
Gordon by the latter s husband, Fnlton
Gordon. Yesterday the jury ordered
all the witnesses figured in the case
during the examination In the city
court to be summoned to appear in the
jury room next Friday morning. It
was generally believed about the courts
yesterday afternoon that there would
not be an indictment
Thar* to 1»« No i'fcreano
fcoutIi'a Industrial ProgreM.
Chattanooga, Tenn., May 22.—The
Tradesman has received reports from
all parts of the southern states of the
condition of industrial and business af
fairs for the week ending May, 20,
There seems to be no decrease in the
number of new textile mills organized
and in progress of construction. The
list for the week includes a cotton mill
with $200,000 at Shelby, N. C.; one cap
italized at $100,000 at Ulackburg, 8. C.;
an $80,000 mill at Washington, Ga.;
mills each with $50,000 capital at Tut-
kaloosa. Ala., Franklin, N. C., and
Clemaon College, 8. C.; a cotton rope
manufactory at Salisbury, N. C., and
cotton mills at Dadeville, Ala.. New
Sterling, N. C., and Edgefield, S. C.
The general interest excited among the
lumber manufacturers by the advance
in )Muce lists has increased production;
sales also have been better during the
week, and inquiries indicate a good
lumber trade at belter prices. The
iron market continues active. Coal
sales have increased owing to labor
troubles in other sections which have
not affected the Southern field.
WORK OF THE COURT.
TEXT OF THE DECISION IN THE IN
COME TAX CASE.
Chief Justice, Who is Classed as Be-
ing Against the Law, in a Long
But Interesting Decision.
Silver Convention in MUmouH.
Washington, May 82. — Chairman
Hall, of the democratic organization at
Jefferson City, Mo., composed of state
senators and representatives, say that
a silver convention will be called with
or without the consent of the demo
cratic state central committee. Many
look upon this move as the initial step
toward launching a boom for Senator
Vest for president. It is asserte.i that
he fits the plans and specifications of
Speaker Crisp's unnamed westorn can
didate for the presidency.
Tfea Boycott Extended.
Kansas City. Mo., May 18. —The boy
cott on the Armour Racking company,
declared a month ago by the local re
tail butchers association, was yester-
daj' extended by the national associa
tion to include Chicago, St. Louis and
Denver, with the intention of spread
ing it all over the United State unless
the differences in Kansas City should
be adjusted. The local differencesare
due to drayage charges and the main
tenance of retail stores at the packing
houses.
Three Years for Attempting Suicide.
New York. May 18.—Recorder Goff
yesterday sentenced Henry W. Rail,
39 years old. to three years’ imprison
ment in states prison for attempting
suicide. Rail was found on May 6 last
in Central Park with a bullet hole in
his head, which he admitted he had
inflicted in an attempt to commit sui
cide. -*
Naw York Raskat Factories Close
Dunkirk, N. Y., May 18.—Owing to
the ruin of the grape crop, sixteen
grape basket factories in Chantauqua
county have closed down, throwing
twelve hundred men out of employ
ment Merchants who have been sl
owing credit to grape growers, taking
as security the prospective grape crop
of '95 are in trouble because of the
crop failure.
Ex-Stale Venator Hart Acquitted.
CaspeR, Wya, May 20.—Last evening
the jury selected to try ex-State Sena
tor Joel Hurl, murderer of William
Milne, hie wife’s paramour, rendered a
verdict of not guilty. It wae proved by
several witnesses that Milne attempt
ed to draw his revolver before Hurl
shot
Gall Hamilton Slowly sinklor.
Washington, May 22.—Miss Mery
Abigail Dodge (Gail Hamilton) is still
alive, bnt Is steadily growing weaker.
Her physician gives tbe family no en
couragement to hope for improvement,
though she may linger for aome days
yet She is unconscious.
Harry Hayward's Dae'k Warrant.
8t. Paul, Minn., May 22.—Governor
Clough yesterday signed the death
warrant for Harry Hayward, convicted
of inciting and planning the mnrder of
Catherine Ging, in Minneapolis. The
governor sets the exeoution for June
81.
Will Establish a Bam Coaraa in
Laporte. Ind., May 20.—A syndicate
of Chicago capitalists is negotiating
for the pnrehase of five hundred acres
of land in Westchester township, Por
ter county, tbe ultimate purpose being
I to establish n race course.
PltUburff Miner* Called Out.
Pittsburg, Pa., May 18.—At yester
day’s convention of coal miners of
Pittsburg district it was resolved almost
unanimously to immediately call out
every miner working in the district
irrespective of the wages they may be
receiving. There are nearly 20,000
miners in the district. About 2,000 of
this number are working under scale
rates
Washington Ladlro Bound for Atlanta.
Washington, May 18.—A committee
of Washington ladles representing the
National domestic science association
left this city last night for Atlanta to
inaugurate a department in connection
with the exposition. The committee
consists of Miss Morton, chairman; Mrs.
Wilkins, Mrs. Cabell, Miss Hamlin, and
Mrs Wilkinson.
Tha Knoxville Gan Shoot.
Knoxvillr, Tenn., May 22. —The an
nual tournament of the Knoxville gun
clubs began at their grounds on the
Lake Ottosee line yesterday and con
tinues through tbe week. The prizes
and added money will equal something
like $15,000. The shoot will be the
lergest ever held In the United States.
Georgia Phosphate Kork In Denmark,
Savannah, Ga., May 28.—The Brit
ish steamship North Eerin, which ar
rived here last Saturday, sailed yester
day for Kastrup, Denmark, with a cargo
of to z702 tons of phosphate rock. The
vessel wan loaded and eleared within
sixty hours after her arrival in port
Tha leterstate Drill ( tooro.
Memphis, Tenn., May 20.—But two
more days of the great interstate drill
and emcampment, which has been in
progress in this city since the 11th, re
main. All competitions have been com
pleted and the decisions of the judges
will be rendered tomorrow, when camp
will break.
The National Flat* Printers Union.
Boston, Mass.. May 18. — National
Plate Printer’s Union closed Its two
days’ annnsi convention in this city yes
terday. Routine business was traus-
acted and officers elected. It was vot
ed that the next convention be held in
Washington on the second Monday in
May, isue.
ntlbusturtaff Expedition Loutm for Cub*.
Jacksonville, FIa., May 18.—At Key
West Fla., it is said a filibustering ex
pedition left for Cuba, while tbe In
fanta Isabel was detained in quaran
tine at Tampa. The report comes from
a reliable source and seems to be well
founded ___________
Ctrl* Snrvlne CommlMlonnr Harlow.
Wa0IM*«toiv, May *2.—Mr. Harlow,
of Missouri, who succeeds Mr. Lyman
on the ciril service commission, has no
tified the president of his acceptance of
tbe appointment He says he will re-
oort for duty in this city this week.
Washington, May 21.-The United
States supreme court yesterday decid
ed the income tax to be unconstitution
al, the court dividing hs follows:
Against the law —Chief Justice Ful
ler, .Justices Field, Gray, Brower and
Shiras.
For the law—Justices dorian, Hrown,
Jackson and White.
When the justices took their seats, it
was observed that the chief justice had
so unusually large bundle of manu
script in his hauds^ but nothing was
thought of this, as a score or more of
opinions were expected. Hut imme
diately there was a sensation, for
ignoring an almost wholly unbroken
rule, which reserves the announcement
of opinions by the chief justice to the
last. Justice Fuller plunged at once in
to the income tax cases. He read his
opinion in full, occupying about one
hours time, and spoke with an earnest
ness that manifested the depth of the
feeling expressed in the opening n
tenees of the opinion. In delivering
the opinion on the income tax case
Chief Justice Fuller said:
Whenever this court is required to pass upon
the v&iidity oT an act of congress as tested by
the fundamental Jaw enacted by the people,
the duty imposed demands in its discharge the
utmost deliberation and care, and invokes the
deepest Nense of responsibility. And this is
especially *o when the question Involves the
exercise of a greM governmer power, and
bring* into considerat^n as vitally affected by
the decision, that complex system of govern
ment so sagaciously framed to secure and per
petuate an indestructable union, composed of
Indestructeble states. We have therefore an
anxious desire to omit nothing which might in
any degree tend to elucidate the question sub
mitted. and aided by further able arguments
embodying the fruits of elaborate research,
carefully re-examined these cases, with the re
sult. that, while our former conclusions remain
unchanged, their scope must be enlarged by
the acceptance of their logical consequence
The very nature of the constitution, as ob
served by Chief Justice Marshall, in one of his
greatest Judgments, 'require* that only its
great outlines should be marked, its Import
ant objects designated, and the minor Ingre
dients which compote those objects he de
duced from the nature of the objects thera-
se.lves.’ In considering this question, then, we
must never forget that it is a constitution that
we are exposing.
timaae* of Federal Taxation.
As heretofore stated, the constitution di
vided federal taxation into two classes, the
class of direct taxes, and the class of duties,
imposts and excises, and prescribed two rule*
which qualified the grant of power to each
class. The power to lay direct taxes appor
tioned among the several states in proportion
to their representation in the popular branch
of congress, a representation based on popula
tion as ascertained by the census, was plenary
and absolute; but to lay direct taxes without
apportionment wan, 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 the
consideration of the validity of the tax on 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; nnd
the court went no farther, as to the tax on the
income from real estate, than to hold that it
fell within the same class a* the source whence
the income was derived, that is. that a tax
upon the reality and a tax upon the receipt*
therefrom were alike direct;while as to the in
come from municipal bonds, that could not be
taxed because of want of power to tax the
•ource, and no reference was made to the na
ture of the tax as being direct or indirect.
We are now permitted to broaden the field
of inquiry, and to determine to which of the
two great classes a tax upon a persutiVs en
tire income, whether derived from rents, or
products, or otherwise, of real estate, or from
bonds, stock*, or other forms of personal prop
erty. 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 dlffierent from a
tax upon the property Itself, that It is not a
direct, but an indirect tax, in the meaning of
the constitution.
Meaning of th# Constitution.
We know of no reason for holding otherwise
than that the words direct taxes on the
one hand, and duties. Imports and excises/ on
the other, were used in the constitution in
their natural and obviou* sense: nor, In ar
riving at what those terms embrace, do we
perceive any ground for enlarging them be
yond. or narrowing them within their natural
and obvious Import at the time the constitu
tion was framed and ratified, and, passing
from the text, we regard the conclusion reach
ed as Inevitable, when the circumstances
which surrounded the convention and control
led Its action and the views of those who
framed and those who adopted the constitu
tion are considered.
We flo not care to retravel ground already
traversed but some observations may be
added.
The chief justice then reviewed the
history of the struggles in the con
stitutional convention as to the power
to be ffranted the government in the
matter of laying taxes: the views of
early constitutional writers and ex
pounders; and the early decisions of
the court, and continued:
The constitution prohibits any direct tax.
unless in proportion to numbers as ascertained
by the census: and In the light of the circum
stances to wh^ch we have referred. It is not an
evasion of that prohibition to bold that a gen
eral unapportioned tax imposed upon all prop
erty owner* as a body for or in respect of their
property Is not direct, In the meaning of the
constitution, but confined to the income there
from.
Whatever the speculative view of political
economists or revenue reforms may be. can
It be properly held that the constltion. taken
in its plain and obvious sense, and with due
regard to the clrcamstance attending the
formation of the government, authorizes a
general unapportioned tax on the products of
the farm and the rent* of real estate, altbogh
imposed merely because of ownership and
with no possible means of escape from pay
ment, as belonging to a totally different class
from that which includes the property from
whence the Income proceeds.
There can be but one answer, unless the eon-
stltutlonal restriction Is to be treated as utterly
Illusory and futile and the object of its framers
defeated.
We find that It i* Impossible to hold that a
fundamental requisition, deemed so important
as to be enforced by two provision*, one affirm
ative and one negative, can be refined away by
forced distinctions between that which gives
value to property and tbe property luelf.
Income From Capital In Personality,
Nor can we perceive any ground why the
same reasoning doe* not apply to capital In
personalty held for the purpose.of Income or
ordinarily yielding inccmc, and to the Income
therefrom. All tbe real ©stale of thg^ountry.
and all Us invested personal property, are open
la the direct operation of the taxing power If
an apportionment be made according to tl.$
constitution. The constitution does not sat
that no direct tax shall be laid by apportion
ment on any other property than land, on tht
contrary. It forbids all unapportioned direct
taiv 1 *; and we know of no warrant for except
ing personal property from the exercise of the
power, or any reason why an apportioned di
rect tax cannot be laid and assessed, as Mr.
tsallatin said in his report when secretary of
the treasury in 1812, “upon the same objects of
taxation on which the direct taxes levied un
der the authority of the state are' laid and
assessed.' -
The sires* of the argument t* thrown, how-
ev« r. on the assertion that an Income tax is not
s property tax at all; that It is not a real
estate tax. or a crop tax. or a bond tax: that it
is an assessment upoa the taxpayer on account
of his money-spending power as shown by his
revenue for the year preceding the assessment;
that rent* received, crops harvested, interest
collected, have lost all connection with their
origin, and although once not taxable, have be
come transmuted in their new form into taxa
ble subject matter; In other words, that in
come is taxable irrespective of the source
from whence it is derived.
If It were the fact that there had been no
Income law, such a* this, at the time that the
constitution was framed and adopted, it would
not be of controlling importance. A direct tax
cannot be taken out of the constitutional rule
because the particular tax did not exi*t at the
time the rule was proscribed. A* rhlef Jus
tice Marshall said in the Darthmouth college
•ase It is not enough to say that this panic
ular case was not in the mind of the conven
tion whon the article was framed, nor of the
American people when It was adopted It is
necessary to go further, and to say that, had
this particular case been suggegted the lan
guage would have been so varied as to exclude
It. or it would have been made a special excep
tion. The cose being within the words of tht
rule, must be within it* operation It .vise
inlesa there be sometning In the literal con
struction so obviously absurd, or mischievous,
or repugnant to the general spirit of the in
strument as to justify those who expound the
constitution In making it an exception.'
Apportionment Upon Has.-* of i en*a*.
Being direct and therefore to be laid by ap
portionment. is there any real difficulty in do
ing so ? Cannot congress, if the necessity exist
of raining thirty, forty or any other number of
million dollar* for the support of the govern
ment in addition to the revenue from duties,
imposts and excise*, apportion the quotia of
each state upon the basis of the census, and
thus advise it of the payment which must be
made, snd proceed to usaess that amount on all
the real and personal property or the income
of all personal property or the income of all
persons in state, and collect the same if the
state does not in the meantime assume and
pay its quotia and collect tho amount accord
ing to it* own system and in its own way ? In
conveniences might possibly attend the levy of
of an Income ux but that it is apportionablv.
is hardly denied, although it i* asserted that It
would operate so unequally as to be undesir
able.
We are not here concerned with the question
whether an income tax be or be not desirable,
nor whether such a tax would enable the gov
ernment to diminish taxes on consumption and
duties on Imports nnd to enter upon what may
be txdieved to be a reform of its fiscal and com-
mercl»l ty-Ktem. Queatloim ot that chaiocwr
belon* to the controTeralea of political partlea
and cannot be settled by judicial decision. In
theae caaes our province Is to determine
whether thla Income tax on the revenue from
property doea or doea not belonif to the clasa of
direct taxes. If it does. It la. twin* unappor-
tioned, In violation of the constitution, and we
must so declare.
Differences have often occurred In thia court
—differences exist now—but there has never
been a time In Ita history when there has been
a difference of opinion as to Ita duty to an
nounce lu deliberate oonrlualona unaffected by
conslderatlona not pertaining to the caae in
hand.
Flcurea Itepreaentlns Properly Value*.
According to the census, the true valuation
of real and personal property In the United
States in 18S0 was MMBr.Ml.tOT, of which real
estate with Improvmenta thereon made up
•3n.544.5l4.33S. Of course from the latter must
be deducted In applying theae sections, all un
productive property and all property whoa*
net yield does not exceed 54.000. but even with
such deductions It la evident that the Income
from realty forma a vital part of the scheme
for taxation embodied therein. If that be
atrlcken^out. and also the Income from all In
vested personal property, bonds, stocks. In
vestments of all klnda. It la obvious that by
far the largest part of the anticipated reraaue
would be eliminated, and this would leave the
burden of the tax to be borne by professions,
trades, employments, or vocations, and In that
way what was Intended aa a tax on capital
would remain In substance a tax on occupa
tion and labor. Wc rannot believe that auch
waa the intention of congress. We do not
mean to say that aa act laying by apportion
ment a direct tax on all real estate and person
al property, or the Income thereof, might not
also lay excise taxes on bualneaa, privileges
employments and vocations. But this Is not
euch an net and the scheme must be considered
as a whole. Being Invalid aa to the greater
Bart, and falling aa the tax would, If any yart
were held valid. In a direction which could not
have been contemplated except in connection
with the taxation considered as an entirety, we
are constrained to conclude that sections 27 to
87, Inclusive, of the act, which became a law
without the signature of the president on Au
gust 28. 18P4. are wholly Inoperative and void.
The Decision Summed Up.
Our conclusions may, therefore, be
summed up as follows:
1. We adhere to the opinion already an
nounced that the taxes on real estate be In-
distutably direct taxes, taxes on the rents or
Income of real estate are equally direct takes.
2 We are of opinion that taxes on personal
property or on the income of personal property
are likewise direct taxes.
8. The tax Imposed by sections 87 and 87. In
clusive. of the act of lew, ao far aa It falls on
the Income of real estate and of personal
property, being a direct tax within the mean
ing of tbe constitution and therefore unconsti
tutional and void because not apportioned ac
cording to representation, all thoae aectiona
constituting one entire scheme of taxation are
necessarlally Invalid.
The decrees he re to fere entered In thia court
will be vacated: the decree, below will be re
versed. and the caaes remanded with Instruc
tions to grant the relief prayed.
Separate opinion* were ready by
each of the dissenting justices, begin
ning with Justice Harlan. Justice
Jackson was the second to rend hia dis
sent He concluded at 2:30 p. m , and
went immediately to his hotel feeling
quite exhausted from his long stay in
the court room. He left Washington
yesterday afteranon, presumably for
Philadelphia for further treatment by
Dr. Pepper.
Justice Jackson waa followed by Jus
tice Brown.
Justice White read the last opinion
in the caae, stating nineteen different
points upon which he rented his adher
ence to the views hitherto expressed by
him in oppoeiUon to the judgment of
tha nrmrt.
COGGESHALL & CO.
EVERY
BODY
SPEAKS
of the excellent offers at
COGGESHALL & CO.'S:
FREE
ft crayon or water-
color portrait, and
a choice wlection
of bookH.
FREE
Fall ami »ee the Hooks; also notice the
excellent Crayon in our window.
Reside the above inducements, we have in
stock in abundance that we
would bo plowed to
Hhow you if you would
but call.
IS THE TIME TO PURCHASE
NO_W
as it is rapidly advancing in price.
We ©hII special attention to our "CREAM"
Holler Bxtiact Flour. Thin flour has been
tried and proven to lie letter than any flour
in bat linifton. If you have been so fortunate
an to ha\e oaten any of the Broad or Holla
made at the "Arlington” Hotel here, you need
no further evidence of the merits of "our
twat" Flour. The mauuirere of the Hotel *ay
"It 1m the l>©Mt flour wo have yet found."
Facts of Interests
For pickling Vinegar, none is bet*
ter than our ‘‘Diamond A. M
• # *
A fresh supply of TOILET SOAP.
Spkci a I.; 1 box. 8 cakes, tor 16 cent* that
sells everywhere else for 26 cents.
A Car-load of A
No.
* i
t Timothy Hay.
Fruit Jars and Jelly Kinase* are in Rreat de
mand. Purchase in-fore stock Is exhausted as
they are cheaper now than later in the season.
• • •
Only a few ef those California table peaches
loft © lfl\ cents per can, or #1,96 per dozen,
• * *
Secure our prices on Hartsvllle n oraatoes.
Peas and Corn. We are Helling tl.em LOW
DOWN to prepare for a new supply.
• • •
The weather Is getting hot Ju*t now, and
tho following Summer drink* should prove
nit rnt ti\ r: LIME JUICE,:
CLARET, LEMONADE,
RASPBERRY LEMONADE,
PINEAPPLE LtMONADE,
ORANGE LEMONADE.
Glass Lemon Juice Extractors, only 10c.
TEA! TEA! TEA!
Our famous “ICED TEA BLEND,”
now ready; this is the TEA that was so
popular laxl Summer.
Call and secure our prices on other
bargains too numerous to mention in
this space. Hkhukctfullt,
&
Mrs. M. J. BYRD
desire* to inform her friends and the
PTJBIjIO
generally, that she i* prepared
to do justice to all with a full
line of
SPRING
and
SUMMER
MILLIHERT,
both in style and prices.
Come and examine
before purchasing
elsewhere.
Radars* th# toud Money Coavaatloa-
friLMROTON, N. C.. May 18.—At a
meeting of the produce exchange of
thia dty held yesterday resolutions
were adopted unanimously indorsing
tbe Memphis “sound money ’ conven
tion. ■
To Rats* Wags* Twenty For Cons.
Pittsburo, Po., May 18.—It is re
ported that tbe Pittabnrg Glow combi
nation will advance fhe wages of their
employees. It is believed the advance
will be twenty per cent
' ■’ »
> w.. ^ . *
Claude Milling,
LOCAL AGENT FOR
-ev- EBR ATe f
Gents’ ClotiiinG
Veritable bargains now
offered.
LATEST STYLE,
FINEST QUALITY,
MOST PERFECT FIT.
FULL LINE OF SAMPLES.
Examine them
be convinced.
Darlington Lodge.
No. 7, Knights of Pythi
a», meets on 1st and 3rd
Tuesday Evenings in
each month, at Caetle
Hall, Florence street
opposite Broad. Visit
Ing brother* fraternally
Invited.