That "income Tax " Decision

A recent döCÜioh of the Buproine Court df 'J-i TJnited Stites holds : That the ino line tíix, fa'r asleviod upou the salarios oi' Stat-' jt';Fcial offleeW, i? uneoiistilutiort:il and illegal, and eauuot be oollected. Tho reasoning of the coart is : Stat cunrts ure ;i neoossary departmont of tho Stato govorüment ; Congress csanctsup pros? thom ; if Congross cao, bfowever, imDOSG a t:ix on tlio salarios of thoii otliccrs it can tax theni out of oxiïtonco ; thorofore Congress can not tx thoir salaries. Wu havo not put it in legal or judicial phrasoology, but such is it euanoo. Tho i itiie reagoning, it ia hiirdly necessary to say, vfill upply to all othor Sttt oiReers, frora Governor to Notary Publió, uvi oqually to all county and towu offioon, Erom Sheriff to ponnd-kseper. Tho ilrst fruit of the docision is a largo erop of circulara fronj the wide-awnke claim agonts at Washington, advising judicial officer that they have been paying i Ilegal taxos, that thoy have a just claim to have thom rcfundcd, and that for a little ivr. of ten por cent. they will proscoutc, collect, and divide. The secoud fruit is a claim for oxemption by all other otneors, to bo followed by u liko claim for nfunding. Now, we aro no lawyer, and ought to be niodo.it in quRstioning tho doeisiona of the highest courts of the land. We will not say, therofore, that t'ao decisión ia wrong, but only that, to ua, tho reasoning on which it is fonndod Beums as bfld)y stmine.l as fu tht; pooi fellow's ten jjivllon cask into which the dealer put gitUons t'i whisky. Nevei'theleea it mny be corri t, aiul n.i a re.-u!t of such )i tir-Kplittiug the whole hordv of St.ite oiKcirs, eiícut;T0, ji licinl, and logiulative, can consider thoniselvvjs a fortúnate set. A salary of frora l,000 to $5,000- And In some of the States theve aro higher salaries - if earnod by orking for tho State, as an officer, is sacrod and must not bo taxod, becau.)o thu taxing power might tax tho Statu out of existence ; but, if earned in building bridgos, digging ditches, rurming a mili or factory, in hard muscular labor of iny name or naturo, or in brain work not for tho State, as an offleer, it may bo tiixiift ad libüwii, the initrh taken and the lülk left, with nerer a thought of hampering trade, commerce, tho arts, or of " killiug the hen that lays the golden egg " for the dignit:iriort to grsp and hoard as uutaxable. If this is law it is not cquity, is not justice, is not eren comnwn sen.se. Baoause a taxing power in Hablo to bc abused is no cvideneo of its non -existence, aud it will bo a difücult ttsk to con vinco the common pcople that a fat salary should bo exempt from taxation becauso earned by an officor of the State, while the lean salary of a private citizen may and must be duubly taxod to mako up tho deficiency. There must bo something wrong in tho reasoning that leads to such results. We may bo chargcd with " going back " on the Democratie doctrine of " State Kights," but State Rights which c:vn not bc maintaincd and protected without resorting to such a palfcry subterfuge, without such gross injusticc to the unfortunatc citïzen out of office, aro not worth maintaining. Our faith in Sta;o ltights goos further, and h'j alwaya lod tis to hold the whole incomo tax systeui wrong, wo do not mean simply inexpedient, but uneonstítutioiíal. Wc do not bclievc that it is one of the methode of taxation given by the States to Congress. Wo would, thcrefore, protect State Eights by bcheading tho ystein, rather by amputating, in so awkward a way, a singlo joint of its tail. And this deeision will, perhaps, compel such ropcaling legislation, for members of Congress are not virtuous and patriotic cnough to submit to taxation and let Stato officials escape : and thoy daro not exempt Federal officials and still more iucreasc the burdons of thè private eitizen. A laude bit of very rank scandal comes from Xew York, involving WOODHQLL & Claixix, brokers and publishors. Mrs. Claflin, mother of the pair, claims and swears that " Vicky " - that's the WOQPIIULL who publishcs herself as candidato for President in 1S72, und who led the woman suffruge raid on tho late Congress - is rooming with onc " Col." Blood, aUaa" Dr." Harvey, not her husbandbut a 8Üent and slocping partner in the concern ; that Tixnie C. or Tenncsee - that's tho Claflix - is doing about tho s:ime, and that the game of tho " Col." or " Dr." and the " old girls " is to ropo in other gentlemen and black mail them. Bj.Oüd has boen arrested, and the trial will inakc somo exposures not fit for our columns. - ïïo wonder that a majority of the Massachusetts House committcc on woman suffrage has asked leave to withdraw. The citizens of Detroit - tax-payers - hold their annual meeting to-day, to considor and voto upon the estimatos for the coming year, os made up, subiuitted, and asked t'or ly tho Council. The aggregate is $801,818.77, tho hirgest items bcing: genera] róód fund, $225,000; board of cducation fund, $11G,5G1; general fund, $110,000; fire department, $86,066.26; s !-wr ts, $85,000 ; pólice, $7-1,000 ; interest, $56,918.51. Detroit ought to bo well " done for " at thoso figuics. We hoar a report that the Michigan Air Line Eailroad is to bo finished at an early day from Jackson east to a junetion with the Detroit and ITowell road at or near Groon Üak, and that thereafter the through froight trains of tho Michigan Central road will be run over tho Air Line, thus avoiding the heavy grades and mauy curves of the valley of the Huron. IIoRACE GeEELET has departed t'or Toxas. He goos with a party of excursionists. Houston has tenilorod liim [er hospitalitics, and on the occasion of the aimual fair of the Blood Stock Asüoáatíon, on the 22d iust., he will deliver. an addrous on " Agrioulture as a Lost Art." Any AgQPg reader wishing to :iear it nmst tako tho first train. Tijk President has issued a proclamaron looking to tho ont'orcement of the Forco Bill. He mitst go through the notions and keep up appearaaces, Kn[iliix or no Ku-Klux, and Ku-Klux only lourish whcnCongrcssional legislation is wantod or clections are pending, Tur. Hon. David A. Wells, lu'm Special Deputy Commissionex of Interna! Etovcnue, trom whicli placo hr was suznmarily ejouted, by stopping lii. -; p iy by order of tho manufacturéis, addj'ua od ;i ■ ludionce in VoaOg Men's Hall, !.■- tiuit, uu Saturday uvi nifig last, os the " Industria] and Fiuancial Intereste of the Country." Froui ;; vi.vy Fu by tho Tribune, w m&ko ;i brief extract in iiuothjr column, jrcmi wMab it wiil bü , Boen he handlesthoprotoctionists without glovos. Changing figures, bis statement ot' tin: wood-screw and carpot bwí idlo will apply to othcv braiiclic.-; oí nlttilüfactures, &ty, sulphurid acia, cutlcry, scr'ge, piií ron, quininc, &c. We h:ll make othér extracta horoaftér. Tiiji Heuato níet ül c;vlloJ session on Wodnosday, to considfi' tlie troaty negotiittud by tho Joint lLLgh Coiumissioii, an ehitlioritativ, or ao roportud, abstract of '(vhich appoara in another colüim. The iruwty wua road and rofurred, whi un adjournment v;is ruado until to-day. The ■;u'v ratífleatton of tho ttoaty ia pre dicted. -n - Tue oommittoo of tho Counccticiit Legiglature reported on Wodnesday tnat thi y had nnearthed mistakes and i'ruuds enough to eloot Jkwki.i.. Of cour.so llicy hud. And so the lloiisi! paggod a reeolution that Jewki.i, was oleotcd whichroeolution thc Soiiato jjrobably passod yesterday. It wats uflid;ivits " wllut did it," itot votos.