The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1878-02-03
MR. TILDEN's INCOME TAX.

VERY INTERESTING LEGAL ARGUMENT-THE
RESULT STILL UNDECIDED.
The argument ON tue demurrer In The action brought
by tne' governments against Ex-Governor Tden Tor
the recovery OF alleged unpaid iucoms was con-
tnued yesterday Ia United States District Court
before Judge B'atchiord The prosecution was repre-
scented ny Roger sherman and the defendant by Coan-
seiiors A. J. vAnderpoei aud Thomas harlan
Mr.. vanderpoel opened by saying that the District
Attorney had averred the legal consequences which
would result from the adoption by the Court OF tho
pr ncpies coutended Tor bv MIN the sole basis on
which lac rests nis argument The case. no sad, Ia.
wolves the largest exercise OF discretion the part
OF the assessor possible TO arise any what.
ever under the internal revenue Jaws.
In discussing tho the argument used was that
the CONFUSION oi sscas wnicn the opinion in tuo
Dollar savings BANK has contributed all arises
from very simple oefect OF phras eology. IL pos
sDic 10 imagine q case In which assessment
nccessar, Ia order 70 determine any question IN.
volveu; IN which every thing Is alreay scertained
valid ana cnectuai mauuet; In whicn the rate OF
being fixed ny tue statute the quantity vaiue the
suoJec. VI taxation kuwise hxua by authen-
PROCESS such, for nstaDce as pubic oi ial
act party ~ be charged or ADMISSION or an
agreement oourt or upon me record.
BARKLN PORTABILITY.
In such q the entering on roll OF the assess
ment thing 10 b. taxed anu OF the computation OF
the woau be barren humanity. Perhaps n
through that iOrmalty Tor the sake oil preserving
syst, uniformity aud TO AVOID the difficulty OF
applying the distinction between the where the
tof manly rs ossentlai and where IL ~ useless.
But, even In such case, TO say that the statute
makes the assessuent Is msappl'cation OF lsDgnage
Ii would be nvre niormaUie To c0mnlon sense d
classification to say that there Is class OF
cases assessment Is not absolutely indspen-
sable Eveu tho practical MISCHIEF likely W re-
suit from sucu concession would ue greater imam the
EVIL oI exactIng compliance with what seems 10 be
barren fvrmality.
statute might impose a tax upon person or class
persons oil specific sum OF money, leaving nothing
DC computed or aavertaineu. Possibly tho Incense
fee IN ghI approach TO such tax; Uul even tueu II
wOuld be Inaccurate language TO say that the statute
made assessment uftne TAX IL would DO more cor
~ say that the statute imposed de0nte. lax
without an assessment
In nearly every instance the internal revenue laws
tx vi Xxx leave the quantity Of the suOJoct
10 be ascertaned ny he assess 10 adopt the theory
that Wherever the statue nxes rate OF tax II Assesses
the tax-that Is 70 say. ascertains tne quantity or
value winch the tax ID 10 he cOmpued--wouid not
only be absurd III logic, put would Do inhnicly MS
cLevous in practices
Ii would renuer superluous all the functions OF the
and all the machinery proviued the sa-
tute for the purpose OF ussessinenL
Mr.. VaUderpOel WAS followed Oy his associate, who,
lengthy argument, con.eDded that the Court had
NO Jurisdiction. Tue re,v:n Of the assessor was
binding and irrevewaUe, except Tor The put pose VI
cor ectlng au error arising rom haste ana multi
plicity vi business. Penuing inc couDsers argu.
ment the hearing adjourned until SATURDAY.