Fort Worth gazette. [volume] (Fort Worth, Tex.) 1891-1898, 1894-12-23

Washington, pec ag.-9J G Moore
OF New York today fHcd a bill IN the
distric; court TO tcst aic validity "
the income tax law. afr. Moore's
complaint In detail SETS out his case
under six hcads and Ills prayers un-
der four. He rcrreecntsi
2, That he IL a citizen Of the United
States and Of tho state Of Now York,
residing and doing business IN the city
Of New York aud brlnss this suit IN hlo
own right.
i. That he Is a citizen OF tho United
Miller Is also citizen OF tho United
States, occupying aud disehargins the
duties Of the oiIice " commissioner OF
Internal revenue ard MS SUCH is sued.
That The complainant Is share
holder IN divers aud sundry curpor-
otms, organized, oxiatlng and dong
business in tho United states under opd
by virtue OF their respective acts Of in-
corporation. ana which said corpor-
atoms have net earnings from which
they pay dividends to the complainant
and also TO the other SHAREHOLDERS from
which net earnings will be paid to the
complainant during 1884 divers money
as such divdenas,
4. That independent and In addition
TO these dividondh the complainant has
an income derived from tho gums aud
profits Of his business aud embraced
within sections q ana p Of an ac, VI
congress entitled IAN act TO provide
revenue for tho government aud Tor
other purposes Ohc prescni tarln neD,
which bccamb n law without the np-
proval OF the president, largely In eN-
cras Of the sum " 1900 pur nunum
and upon which income. Including the
dividends before mentioned, the de-
fcndnnt, commissioner 0i Internal r0No-
nue.. has threatened to, and unless re-
strained win proceed 10 aaac1s the hum
of per cent on the amount ~ your
oomplainantH Income in excess Of 5000
per 0nnum.
8. The complainant further shows by
reference 10 section - Of Aaid act uf
congress that these corporations are
also required TO pay tax OF . pei
cont on tAcir net earnings Without ~
gard to any dividends paid out Of said
earnings and BY sections "a aud 2s Of
said act the complainant a. required "a
pay like tax upon the said mDneya no
liAAAA HNlAA "a wv AhflAAHf AANANNN NANNH~
fully duplicating the tax On the CONF
pluluant and by reference tn section ~
OF the net the complainant shows 70 the
court that said taxation ~ unjust ana
uneVun w that u disCriminatrs ngMnat
the complainant for the purposes OF
taxation Between persons who are clii-
Gems u the United statsH and wholly
cxempta such persons from taXatiun Rs
( aforesaid who have al income 70 any
Q q. H.. Z ~.
! sum OF $1,000 per nuuuln, md thereby
tho complainant Anh all othcFa In the
same condition " denied ihc equal pro
lection Of the law,
Further by rcfcrence 90 sections 81
] and - Il a. shawn 10 the court thet
I there Is associated with the taxation ~
/ the citizens Of the United states md
/ subjected 20 the proposed taxation ana
( NOT separnhle thercfrpm, the provision
/ that the peruons who are aliens, but
Z who reside In the Uuited States, wheth-
| or permanently or only temporarily .shali
] ikpwlRo be subject, 20 tue payment Of
/ the Income tax. although such iueomo
/ is derived wholly from rents. interests,
] dividends, anlaren or from any pro-
| fcaHion, trade. employment or vocation
| carried on elsewhere than 10 the United
| states. thus undertaking nnlnwiully
] and without authority 10 tax Tie IN
comes or Citizens OF iuIilkh NnulNlNas
| allen 10 tho United States, who may
have within the United states tenn
| p1rary residence f0r temporary pur-
poses, although such Incomes are de-
rived wholly from sOurcea not within
/ tho Jurisdiction Of the United States.
No exemption ls made In The act from
laxation Of the inepmcs 81 corporations
within the United States Of which there
are many which, although carried on
| for profit. ore created. owned aud npcr-
ated by the several states rs govern