The sun. [volume] (New York [N.Y.]) 1833-1916, 1894-12-25
THE C TAX SUIT.
JUDGE JEREMIAH NJ. UILsoN PRE-
PxRIEg MS LEGAL BRIEF.

A suspess served Upon The Cs--,s.ioa.
er or I.terusi Revenue Senator unI
Msy Move In the Senate - A=e-s the
Regulations FOE Coreeti.e tse Taz o.
Renew His Asss-It 60 the Lew Itselr
w~AsntSoToY, Dec. 24.-Judgc jeremiah "
Wilson has been busy to-day debating TO a ste.
nographer his legal brief in the suit in equity
brought by John q. Moore Of New York city
against the Commissioned of Internal Revenue,
the object OF which IL to test the constitution
nifty Of the Income Taxlaw. Judge Wilson said
that no could not tell how soon the case might
be called for trial, but that Mr.. Moore's law
ycrs, including himself and his partner. Judge
Shellabarger and ex-senator EdmuDds. desired
TO he ready whenever the Court Is. and that Mr..
Moore has his own good reasons for filing the
suit now instead Of waiting until an attempt Is
made to collect the tax.
The legal papers in the suit were served upon
Commissioner of Internal Revenue Miller this
morning, and he had a long consultation on the
subject with Secretary Carlisle and Attorney
General Olney. 1t was arranged that Assistant
Attorney-General whitney and Mr.. Bierney,
United States Attorney for the District of Co
lumbia. should represent Commissioner Miller.
Attorney-Genera Olney takes great interest In
the case. He will have general direction Of it.
and may possibly appear in the hearing. He
certainly will IL It goes to a higher court than
that Of the Equity Court of the District Of Co
lumbia in which the suit was filed.
The hling Of this suit has aroused great inter-
est ia the subject Of the Income Tax law. and
gives its friends much uneasiness. They arc
also much disturbed by the fact that the Urgent
Deficiency Appropriation bill, containing the
money for income tax work, failed to pass Con-
gress before the holiday adjournment. This
bill was rushed through the House of Repre-
sentatives under whip and spur. but when
IL got to the Senate 1t was held up and
is still Enacted upon In the Committee
on Appropriations. Secretary Carlisle, I'M
der authority conferred by Congress In
the new Tariff law. has prepared regulations to
guide Treasury officials in assessing and collect
ing taxes on incomes. Then Senator Hill, who
tried so strenuously to defeat the income tax at
the last session. introduced a resolution calling
on the Secretary of the Treasury to forward for
the information of the Senate a copy Of these
regulations. This resolution was adopted with
out dissent, and when the Senate reassembles
the desired information will be laid before It.
Mr.. Hills further course in the premises IL
not known to anybody. He has distinctly de-
clined TO state his intentions. He has discussed
the question in roundabout way with Senators
and other people, but never, 80 his intimate
friends declare. 10 the extent Of committing
himself to . given line of conduct. The best
belief is that he meditates q move of some
kind, in modification at least Of that
feature of the Tariff law. Tho regu-
lations prepared by Secretary Carlisle have
been printed, and Mr.. Hill, 1t Is understood, il
not so much seeking information by his resolu-
ton as he is preparing a basis upon which to
offer an amendment to those regulations. The
regulations are. OF course, amendable by Con-
gress. and whatever Mr.. Hill may propose
ON the subject will be In order to be considered
and passed upon when the income tax item of
the Urgency bill comes up for final action by
the senate.
Ms. Hill has said that. as a general PROPOSE
ton, Congress having enacted q law. should
provide the money necessary for its fair en-
forccment; but that some way, either by a prop
Treasury regulations or by . renewed assault on
the whole provision itself. the New YORK SEN
atOr meditates calling attention afresh to a law
which he regards with such thorough and UNI
disfavor, is considered certain.
He will spend the vacation at home, and there
take counsel Of his party friends and advisers
relative to the best course open to him. There
Is already talk in New York Of carrying the
whole matter into court, and this, II Is suggested.
may strengthen the Senator in his resolution.
and play an important part In what he shall say
TO the Senate en- the subject.
The following - the Subpoena served upon
Commissioner Joseph =. Miller to-day by u
deputy United States marshal:
In the supreme Court OF the District OF Columbia.
Joseph :. Miller, Comnhssloner Internal Revenue:
You are hereby commanded 20 appear In this court at
ls frst special term, securing ten days after service
original bill, under pain OF attachmsnt and such other
process IS the court shall award. Witness.
< D. BrS9HAh. Chief Justice
l. X NOrSu. Clerk