question came up again. After the Civil War broke out, however, the need
of revenue became acute and various statutes taxing income without
apportionment among the states were enacted by Congress. These met with
general acquiescence. It was felt that they were emergency measures
necessitated by the war, and they were in fact abandoned as soon as
practicable after the war. A well-known lawyer, however (William M.
Springer of Illinois), did not acquiesce and refused to pay his income
tax, on the ground that it was a direct tax not levied in accordance
with the Constitution. In the action brought to test the question[1] it
appeared that the income on which Mr. Springer had been taxed was
derived in part from the practice of his profession as an attorney. To
this extent it was clearly an excise or duty, i.e., an indirect tax. As
it was incumbent upon Mr. Springer, by reason of the form of the action,
to demonstrate that the tax was void _in toto_ the Court could not do
otherwise than decide against him. In rendering its decision, however,
the Court took occasion to discuss the question as to what were direct
taxes within the meaning of the Constitution, and expressed the view
that the term included only capitation or poll taxes, and taxes on real
estate. There the matter rested until the year 1894 when Congress
enacted another income tax law. This time the argument from necessity
was lacking. The country was in a state of profound peace. Opposition to
the tax among the moneyed interests was widespread. Test suits were
brought and after most elaborate and exhaustive argument and reargument
the Hylton and Springer cases were distinguished and the act was held
unconstitutional.[2] The decision was by a closely divided Court (five
to four), the majority finally holding that "direct taxes" within the
meaning of the Constitution included taxes on personal property and the
income of personal property, as well as taxes on real estate and the
rents or income of real estate. This conclusion was fatal to the act. It
was conceded that the tax, in so far as it affected income derived from