The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1878-02-17
MIR TILD.-N'S INCOME TAX

CLOSE OF THE ARGUMENT ON THE DEMURRER
AN EARLY DECISION TO BE RENDERED.
The closing argument On the demurrer IN the TIL
den income TAX SUIT made before Judge Bl.tch.
ford the United States District Court yesterday,
tho session beng mainly occupied by Assistant DIS
trct Attorney sherman representing the government
Ex-Governor TiIdcn was represented by Counseiiors
vandcrpoel, Emott and hariaud. No decision
was rendered, Judge Blatchiori saying that al
though he had followed the case closely, making
up his mind he went along, and being consequently
prepared 10 then aud there announce his decsion he
thought II aivisaois IN view Of the important ques-
tons involved, 10 give his decision In wrting winch
he would 40 al all early day
The argument bv the prosecution confined to
pure matters OF aw Tue rule IN the Dollar savings
Is nix case. IN 10 Wallace on which tho government
have previously land 50 much stress establishing
precedent showing the rgnt OF tha government TO go
behind the returns an assessor anu sue Tor any un.
paid income lax, was reviewed again at considerable
length.
DOES II foRgsnADow?
While the Assistant DistrItl Attorney was arguin z
tue RUE ~ the Dollar savings Bank case Judge
atchi oru interrupted hin ny lying mat he did lot
thiak II necessary To dweh on that point any longer
applicability vi the case cited TO the a. oar The
statute nxcd specific tax to he levied the income,
whatever the Income might DC IN fact, ana not what
any assessor might report II 10 DO The govern
mcn liked both ends the tax aud The Income. II would
Ike to hear the Assistant Dstrcl Attorney GU the
other points advanced by the defence" snid the
Court, "but nothing moro Is necessary 10 be said
the Dollar savings Bank case II Is only vase Of
ume.' Tue rcinarKs vi the Court were listsuod to
Win deep attention by counsel The doence thus
lost one vi It's strong po,nts.
Mr. Sherman coItiuusd:--lhc question under DIS
cussion Is SIMPLY whether the nj OF the de-
ieudauts income tax Tor the from 1902 TO 1871
by the assessors OF internal revenue aud pay
OF the tax 50 assessed constitute bar to an sclion
recover the tax on income which WAS moi included
IN sucn assessment ruis admittedly gu, stiou Of
cousuu ctod OF particular statutes In roiarring TO
The powers of commissioner, whose functions arc
conccdcdy higher than those oi an assessor, tho SUI
prene Court has said, "rDe issionsrs decision
ca1not DO considered JUDICIAL construction. That
oflccr was not required by law to prescribe what
returns savings banks wore required to make. That
was prescribed Ny The act OF Congress ITSELF he
had no power 10 dispense with the reQusitiou There
is nothing essentially or typicaliy judicial about an
ussess nent such this me supreme Cours in
Cbeaiban vs.. United states, Otto, 50, says:-"Ali
governments, Ia all times, have found necessary
aaopt stringent measurcs Tor collection OF kos
10 be rgid ~ the cniorcement OF thelb.r These
measures are not Judicial, nor does the government
resort except IN extraordinary cases to the
that purpose. The revenue measures OF every CIV
lined government constitute system which PROVIDES
Tor It's enforcement by officers commissioned for mat
purpose. la this country this system Tor each state
or Ur tho federal government provides saieg OF
It's against mistake, injustice or IN
the nIstrat on vi revenue laws such appeals
are allowed ~ specified tribunals as the IxwmaE es
deem expcdient where statue cobiers the power
10 determine matter Tor "a particular pur pose or
cOnidcs tue decision of facts tue discretion OF a
pubic oniccr such determination and the exercise Of
such dscreuop are nnai and coaciusivo ouy Tor the
purpose Tor which they are prescribed.
Referring to the point urged by tho defendant's
COUNSEL that the government had elected It's py
evyng the assessment aud shoud not DO permitted To
uow lake iomcdy ny action, Ar. sherman sad, AS
sessineDt Is not remedy by government IL 10 not
alternative, but cumu alive. Assessment mandatory
On thc ssssssors. he isesspowsrcu TO elscLnsA
The Various othcr points advanced Ny the defence
we're taken up aud discussed. decision - expected
within