New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1874-07-01
THE COURTS.
rvS,oS NJ IUy REVENUE LAWS.


ARGUMENTS OF TIE COUNSEL OF AN IADD ~ .,
PosT-oFFfCE oFFICLL-A DEl4OAiH i"ANA N
LAW TO BE DECIDED.
John w. Norton was indicted under section
=, ~ art OF NAV IT, 1884 for embezzng about $4,000
from the Post ONCE in this city when he was superln
tepdeps Of It's Money Order Department Mr.. Norton
through hts counsel. Mr. wakemsn. pleaded specially
that the alleged oense committed more than TWO
wears prior to the finding Of the Indictment, and that
therefore the prosecution against him is barred by SEQ
zion % OF the act Of April So $780, Assistant United
statAs ttorney simons demurred TO the plea
and question raised by 10 was argued yesterday In
the United States Circuit Court before Judge Benedict
In the course his argument, Mr. Simops spoke SUD
stantially follows;
Te plea ia good unless section OF the act OF March
2 1904 applies TO the That act provides for the
prosecution within FIVE years after committing OF the
oGonse, of "any person guilty OF any crime arising
under the revenue laws OF the United States or incur
ring any fne forfeiture by breach OF SAID laws
The ISSUE then, is limited TO this point Does the
alleged crime arise under the revenue laws OF the United
statoss IL arises as has been stated under penal
provision in the statute which established the postal
money order system. II the statute is revenue law
within the meaning o. that term Used In the limitation
statute OF 1904 be doubt that section H.
which provides penalties for violation OF the essential
requirements Of the act s such enactment as would
be covered by the terms Of the said statute OF limitations
We should fret consider question in the light Of au
thorty and In that respect far as Is known. there
has boon no direct adjudication. There is decision OF
the Supreme Court however, Omitted states agt Brom
ley u H. Oh which is analogous In principle. In that
case the action Of debt for forfeiture Tor viola
ting prohibition of an act which reduced the rates Of
postage and Otherwise legislated respecting postal az
fare The jurisdiction Of the Court depended on whether
the act o law Of the United states WITHIN
the meaning OF the act of May 81, 1914 1t was decided
in that case that postal much part OF
tue income OF the State as that derived rom
impOsts The Court gave, therefore, no counenaneo 10
the theory OF restricted application of the term 'reve
laws" This reasoning applies even more strongH
10 the money order act question which tends largely
70 increase the postal revenue. The only difference In
terms between the Limitation act and the act or re
view mentioned in Bromley's case, that the former
says, "for the enforcement OF the revenue IaWs.
canDot therefore be argued That the same laws arc no
Ia the case of The United States agt Wright al Int
Rev. Rep; $5 an attempt was made 70 OILS bt tbe
court gave weight 10 II.
agt. Dustin Q5 Int Rev Rep. 30) in support OF ms pc
siton and continued The conclusion from the author
ties seems 10 be strongly against the validity o. bp
present plea Ii needless 10 urge any Iurtner
considerations upon the Court That special remedial
provisions to protect the revenue and promoe the IN
forcement legislative regulations concerning nave
ever BEEN Is so prominent fact In the legislative
policy OF the country as to be undeniabe. 1hat tne
courts have always literally construed such PROVISIONS
so as 10 secure the beneficial results intended by the
Legislature has shown aud unless can De Da9o
appear present prosecution Is not WITHIN Tue
policy OF the law Il Is submitted that the plea should
be declared invalid. - - No.,
sought TO establish his reply TO Mr.. Simons: Inc act
providing for the punishment within hve years OF any
person guilty Of any crime arising uhueI 'u sec,ion
OF the Constitution In effect, that all laws aecuns
the shall originate In the House OF
tive. The act question, then having ORIGINATED IN
the Senate not revenue law, ana tnls case tnere
fore did not arise under It, Consequently the special
plea is valid one. Judge Benedict reservoir nAs ue'