New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1894-06-29
FOR THE

Senators on the Democratic side of the chamber
Two eminent Senators that side (Messrs. Hill and
| Cray had declared that certain provisions Of the
bill wiped out the sovereignty and autonomy OF the
States. and that the income tax not only
cialstic and sectional, but that ii was blow al
property itself. There six appropriate ton bills
waiting the action Of the Senate and the proper way
would be take them up by one. and devote
evening day to each Of them Mr.. Hoar was
still speaking when. 1879 a. m. the Vice-Pres
dent interrupted him and laid the Tariff bill before
the Senate The motion to refer the joint resolution
for the continuance OF the appropriations went over
| therefore, without action.
The pending question when the Senate adjourned
yesterday Section &C OF the Tariff BILL which
qulres business corporations keep full regular and
accurate books Of account which shall at all rea-
scnabe times be open 10 the inspection Of internal
revenue officers An amendment had been offered to
| II by Mr.. Hin Dem. y. y so to make II read
reasonable hours between March l and August
in each year" Mr.. Chandler (7ep. y. h moved
to add TO Mr. HIS amendment the words "on due
order Of Judge of a United States Court
Mr.. Teller CRep. COLI said that the section was
certainly Objectionable and ought to be reformed
! or withdrawn entirely. lie in favor OF
income tax. but such a tax ought be made
odious every lover of liberty In this country and
/ all over the world. There certain principles
! Of government which could not be sreered at.
I laughed down treated trnes. There was no
earthly reason why the purpose sought by the sec
ton in question could be accomplished in n
constitutional and regular manner and If the FL
nance Committee was so DESTROYS have things
! just IT wanted them IL would have 10 take
| the consequences. He admitted the right Of the
/ Government to require for purposes Of taxation
corporations 10 keep books and to have access to
them In a proper way. But how? Were the books
! 10 be kept open every day for the curiosity of a
officer, or. than that. for the purpose
Of obtaining information which spectators
might operate? The Government had no need or
l books.
the return Of the corporation was made lie re-
peated that he wanted to vote for the income tax.
but he did not want to vote for it in an odious
wa and he would not do
TO MAKE IT AS BAD AS POSSIBLE.
Mr.. Henderson (Rep.. Neb) said that one
could read the section in question without wonder
ing how II came into the bill Unlike the Senator
from Colorado. he was not In favor of an income
tax either on individuals or on corporations, and
he would endeavor to make the income provisions
Of the bill as objectionable possible in the hope
that the Senate would ultimately strike out all the
provisions relating to that tax. lie believed the
income tax TO be unjustiiiable as method OF col
ecting revenue except in case Of dire necessity.
such as a war necessity. lie believed that In time
of peace an income tax most dangerous step
in the direction of socialism the one hand and
on the other hand In the direction OF creating a
money aristocracy which. paying the expenses OF
the Government would ultimately seek It's entire
control
r.
adopt Mr. Teer's suggestion and withdraw the
section entirely.
Mr.. Chandler G}ep.. n h also appealed TO Mr.
Vest to ''abate somewhat of his obstinacy and al
low the section to go out
Mr.. Vest dem, MOI who is in charge OF this
part of the BILL said that he could not assent 10
the request that the whole section be stricken
out. But he had no pride OF opinion about H. lie
was not its author. 1t had come In the bi from ihc
House Of Representatives. 1t had been approved
by the Treasury Department, and IT was thought
necessary and proper by the Commissioner OF In
ternal Revenue. At the same time he appreciated
the force of Mr. Tel!ers remarks In regard to the
seeming harShness of its provisions but he paid no
attention to the rhapsodies INDUCED In by some
Senators as to The palladium Of the Constitution
I'm other words" Mr.. Hi Suggested. you adj
nit the legal points but deny the appropriateness
OF the rhetoric"
Il do not a..ow the Senator from New-York." Mr.
Vest retorted with asperity ITO make part u
my speech for me- ! simply desire 70 sly hat the
provision in this section Is not 50 harsh as many
ether provisions which have not ELECTED any pro
tests When We submit - having woman eX-
anlned by custom house officers and made - take
off her clothing. should not be - extremely
critical In an enactment as 10 examining Tie
books Of a business corporation. However. tie
Senator from Mississippi Oir. George has pre-
parel an amendment which have modified some
what and which 1 submit TO the Senate as sub |
stitute in the hope that Il may terminate this de-
bate"
Mr. Vest offered the amendment. II strikes ont
the clause recurring the books 10 be open for IN
spection and substitutes for 1t clause that when
a collector or deputy collector shall believe that
a true and accurate return OF the Income o.
corporation has not been made he shall make an
affidavit Of said belief and Of the grounds on which
II IS founded and shall file 1t with the Commits |
siouer Of Internal Revenue. who shall issue re- |
ouest In writing, 70 the corporation 10 allow an
examination TO be made. In case OF refusal by 'Nc
corporation the collector shall make an estimate |
from the Information in his possession and snail
add 30 per thereto. and that shall be tle law"
fui assessment.
Tho discussion on the section and the amend |
ments was kept up for another hour, and then on |
motion Of Mr. Harris dem. TENN. Mr.. Chahd- |
lers amendment was laid the table-yeas, S2 |
nays. II.
MESSRS IIOAR AND HARRIS AT 1T AGAIN |
Mr.. Hoar CRep, Mass) arguing in favor OF
Mr. HITS amendment, and noticing MT Harris on
his feet remarked humorousy that the senator !
from Tennessee seemed prepared TO move TO lay |
the Constitution Of the United States on the table
Il would like" said Mr. Harris severely ito lay !
the Senator from Massachusetts on the table II |
could" Genera. iaughter)
Mr. Hoar went on with his argument and added: !
"And now II our lively and wideawake friend the |
Senator from Tennessee desires to make motion |
10 lay on he table, will yied TO him.
81 avail myself" said Mr.. Harris of the kindly |
suggestion Of the Senator from Massachusetts, and
move TO lay on the table the amendment offered
by the Senator from New-York.'
Mr. HIS amendment was laid on the table WITH
a division.
The question then came the amendment
offered by Mr.. Vest. and It was agreed to without
q division
Mr. Hi moved to strike out Section &C, and that
motion was rejected without division
Mr.. Hl then moved to go back to Section g.
which requires individuals to make OF their
incomes and to strike out the words "by the eX-
animation Of such person" Mr.. Vest suggested to
make the cause read "by inquiry OF such person.
but that did not entirely meet Mr. HIS op)ec-