, 1870-12-07
THE INCOME TAX

The Question ns to she Consultations
NlltY OF lhc Law to br TesIed In ahe
supreme Court.
Easa.ngtea tDse 81 cosrttpeodenet Of ne SER York
Thu .nps,, t.ken Atgat1 Sv h seer.t..v o, N,
rrea.n,y in ;he case Of the Ph,ladslphia l.
HeaainG Railroad II. Barnes. the Collector of
Intarni Rarspue at Philadelphia, involving
The yHliaity Of tee collection of the income
tax eipco The lst ss January. 1870, will oa
pressed for tho early consideration Of the
United States Supreme Cou1., and on 1aee-
day next, when the docket is ealle. ~ tne 20
ginning Of the now session Of tae court, sS.'c,
{tof General B1iAtov viii Ask that tho AppeA
taken from tho deciaIon Of Judge Strong In
this case ahall, for important reasons, receive
the earliest attention Of tho Court The
amount Of tax Indirectly involved is Msle less
than q. .001 600. Bat evon ahonld tbs So
pscruo Court 4uatain the decision Of Justice
Strong, and declare the oollection OF tho in
come tax for this year Illegal, Cou0ross has
but to re-enact the law In specific terms, and
cover by ita legialation 1t tho coming ec1Mon,
tho amount already collected. In other words,
instead Of refunhng the taxes collected, Il
VII enact that tho taxes paid md unpaid sha11
Tho government whatever has bean received,
while internal revenue ofacets will have au-
thoSity to compel tho delinquent, and thoss
companies that h&ve refused to pay the tax
assessed, to do 20. It Ia zue that =
ptnalsy cannot, in this caee, bs enforced
cons.rued- II Is, therefore, With tho hope
| that the Supreme Court will speedily dispose
| OF the question that It vii be urged Tor 4
hearing without delay, 20 - to anAhls Con
| gress to enact vh&taTer law may b neces-
s91J under the ci1cun,stances- In regard tc
remembered that Congresa has already passed
several such 1aws, and the right to do 20 ha.
| never bean controyerted By the Supreme
| Court The Solicitor Geneta1 says thAt hs has
had sone expe1ienoe slready in Arguing
cases against The United States, and is FORT
| charge of thas his a1st official duty besor,
tho Supreme Court Nj. Delano, in hi
repott ss Commissioner Of Internal Revenue
altudee to this subject, and eAJs thxt Z
early ss January 1850, be cslloa theatteu'iot
Of Congress, through its appropriate commit
lee, to The anbigmdes Of tho Law then Il
force, and tho dif6cnl.ies likely to aEise In th
collection OF these taxes, aud ssked lsgisls
tinu upon tho aubiect- Not only did he an
fic1rate the obstacles th4t would arise, bu
| n pested1y, by letters and IN person, urge
upm Senator Sherman md Representative
Schenck the necessity OF settling the quesuo
promptly. On the 24th Of January yet a, =,
to the First Comptroller for instruction
whethor BE- should rptxin the tax on salaries !
during tbs year 1869. Failing to get enythln1
satisfactory from tho ChAi1nsn Of the Commit
tee on Einance, or the Chairman Of The Cou'uai
tes Of Wars md Means, tho Oomptzo1les CO..
fesrcd With Commissioner Delsno. 4nd tn
agreed that The ta1 was discontinued. n
o1ly WA Atsistant Treasurer Fol8er 70 i
. Btypcted, bot on tho 18th Of January Asseaa
cleveland, Of New York, 1as instructed
CommienIoDer DelAno that the ta1 impos'
uron dividends. etc.. should be couectsd'
htretoiors. Tho goEesnmsut, through IL
: tponsible officials, having insisted upon
. | collection OF such tA1es, viii now hATo
chow under what Interpretation ot the y
: the Instructions were given, and the rolu'
F; Of Congress to t.ke eogn,55.,nce ~ =.
30 eonas1ued Is implying that
!. legslation va nsoessssy. Ths tact that tho
) was reasonable doubt - to tho anthor1
conferred which has sinoo received Jude
sanction ~ tho opinion Of Justice at1oe
yin, N tha future argument Of the casa.
1ol1e9ha right: pt oonsrsss to oonatz1s,
. orc hHs-' Il the sapsems Court shall uso1a
q ihst povesa s<s v1scanstisuaouaify ststctss
:: sn4 tbe4 ths authoeixng Tho ee&1setioa :
=! ta1es, ,8aa iaeo0ssI sdsods, 4o1 expired