New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1894-12-26
THE INCOME TAI SUIT

THE INCOME TAI SClI
The suit Of Mr.. Moore to obtain decision as
TO the constitutionaliy of the income tax is
eminently proper and it should be the desire OF
| all Government officials, both executive ana Jul
dcial as it is their manifest interest. 10 push
! it forward to conclusion as soon as possible
/ If the Administration were TO consider only us
| prospect Of revenue and were TO care hotllihS
for public rights or the interests of Individual
| taxpayers II ought TO be anxious to nave ths
question settled before heavy expenditures nave
been incurred in collection of moneys when
may have to be refunded. and before the tilhc
comes when Government will be obliged TO III
sfjtute thousands of suits against individuals
and cornoratjons who will undoubtedly refuse
70 nav the tax until the decision of the Supreme
Court has been reached When the bill was
pending It was observed repeatedly that Gov
eminent could not count upon any cOnsdcraoie
revenue from this part OF 1t until the supreme
Court had passed upon its constitutionaty, and
that might require years, if the officers or Gov
crnment were disposed TO move as slowly as
officials, lawyers and courts frequently do But
the suit now begun gives the Administration
an opportunity to obtain a final decision. with
the cooperation OF the Supreme Court within
n few months and 1t is TO be expected that OIL
Gals will throw no obstacles in the way and
will not waste time in unnecessary red tape
Apart from the question of revenue, 1t Is much
for the public interest that this question should
be speedily settled II affects the action OF a
great number OF corporations and capitalists
who may have money TO lend for the support
of industry but the amount they can so employ
will depend in a measure upon the tax. To
many thousand individuals who are sharehold-
crs in these corporations participants In asso-
Citations liable 10 taxation the enforcement or
non-enforcement of the tax is matter OF conse-
qucncc and will affect their personal expendi-
lures and investments. All know how a threat
ened burden. when il may yet be avoided, al
fects transactions many times as much as the
same burden would if there were no longer any
doubt about it, The Government owes fair deal
Ing to all ne citizens who contribute TO lis sup
port, and II IS an obvious duty TO emDarraSS
them not more than is necessary IN reaching Il
settlement Of the question. The notion that TINS
tax must be regarded as valid because Congress
has enacted il. and that any effort To OBTAIN
decision of the courts savors OF dsloyaty and Of
desire to shirk a fair share of public burdens.
belongs TO the stage OF mental development
which the Popusts represent The right OF the
individual TO know whether law Is valid before
hc NAYS taxes under 1t is established by the
many statutes which define the mode In which
such n question can be taken into the courts.
There Is no room for doubt in this case that the
suit is begun in all good faith. and the eminent
lawyers who have advised clients that the law
| Is unconstitutional are entitled to respect. The
| unfarness and indeccncy. If any there be In
! this business. is In imposing a tax palpably in
tended to make a small part Of the people. and
particularly in certain section. bear dspro-
portionate share Of the cost Of government. The
! obvious meanness Of attempting TO shirl part Of
! the public burdens marks with dishonor those
who demand and not those who resist such
tax But the law has been enacted. and the
rights Of individuals are now those which the
courts will give them. TO press for a speedy
decision Is not to cmbarrass the Government.
but 10 relieve 1t from embarrassment. and
hasten the day when it may know what revenue
1t can expect.
Argument on the constitutonality Of the law
! Is now the less necessary because some OF the
abcst lawyers in the land have begun to state
the case. They properly place great stress upon
the constitutional provision that all direct taxes
should be apporiicned according 10 population,
and show By the discussions In the Constiiu-
tional Convention, by the language Of leading
trainers Of that instrument. by other public acts
In this country and in Great Britain prior 10 the
| framing Of the Constitution, and by other evil
dcnce OF most convincing character. that the
term "dircct taxes was then everywhere recog-
nZed as including all taxes on incomes. The
taxes on consumption. whether Of domestic or
Of foreign products, were clearly distinguished
from the taxes which people were required to pay
irrespective Of their voluntary consumption. Nor
/ Is ii any longer An argument Of weight that the
| income tax levied during the sustained.
| because the courts rested that decision mainly,
| If not wholly. upon the extraordinary power
granted 10 the Government in time Of war.
| The question whether a tax so unequal and Of
! fcnsive can be imposed In time Of peace merely
to relieve certain sections or classes from part
Of their public obligations is one which every
| body should wish TO have decided with the least
possible delay.