Alma record. (Alma, Mich.) 1878-1928, 1895-04-19
THE INCOME TAX Law
TO COME BEFORE THE SU-
PREME COURT AGAIN.
JUSTICE FIELDS GIVES HIS OPIN-
ION.

New Silver Party ready for Work-War
on Gamblers OF Inierert TO Pensioners.
Special Correspondence
WASHINGTON, April lG 1t was thought that
the United States Supreme Court decision in
the income tax law would act rs quietus on
the agitation caused by the law, and as a det-
rment in the numerous suits threatened on
account of It.. But such hope il delusive,
for the law Is again TO come before the SUI
preme court. suit TO test the constitution
atty was begun ia the United States circuit
court in New York last week, the case is sure
to be appealed to the court of last resort for
adjudication. The suit is brought to restrain
the Illinois Central railroad company from
paying the tax under law The complaint
AYERS the income tax Is uncollectable upon the
company's incomes and profits, IT Is direct
tax in respect of the railway prop
erty owned by the defendant company, by
being imposed upon the income and profits
thereof, the same being real estate; and Is
likewise a direct tax in respect of its person
al property by being imposed upon the in
come aud profits thereof which direct taxes
are not apportioned among the several states,
a. required by the constitution of the United
States. 1t is further averred that if the in
come tax be held to be not direct tax, 1t Is
nevertheless unconstitutional in that the
provisions of the income tax law are not uni
form throughout the United States, as re-
Quired by the constitution. 1t Is also pointed
out that the exemption of insurance compa-
MES savings banks, and other corporations
founded on the mutual plan, operates to free
such corporations from the payment of their
just proportion of taxation. The bill filed
III New York also sets forth that the tax Is
unconstitutional for the reason that II i'm
pairs vested property rights; that all persons
or corporations taxed may be deprived of
their property without due process of law,
and be compelled to disclose and produce
their private books and papers.
The questions involved are important, and
the decision of the court whatever 1t may
be, far-reaching in its effects upon individ-
uals a. we'll As soulless CO porations. Reve-
nue. officials as well as lawyers are not lit
tie puzzled over the new points raised, and
many eminent and learned men in the
legal profession assert that the repeal of the
entire law is inevitable.
As briefly stated in the editorial columns
last week, the supreme court decision knocks
out the law in so far As it taxed incomes de-
rived from rents, county and municipal
bonds. By tie vote the law is sustained in
other respects Justices Field White and
Harlan were the dissenters. Justice Field
takes extremely radical grounds against the
law, and concludes his opinion in relation to
the direct and indirect taxes proposed by the
law. a. follows IF the provisions of the
constitution can be set aside by An act of
congress where is the course usurpation to
endI The present assault upon capital ii but
the beginning. Ii will be but the stepping
stone 10 others, larger and more sweeping.
till our political contests will become war
of the poor against the rich, war constant
~ growing in intensity and bitterness, -
If the purely arbitrary limitation of $4,000
in the present law can be sustained, none
having less than that amount of property
being assessed or taxed for the support of
the government, the Limitation of future con-
crosses may be fixed at much larger sum.
or the limitation may be fixed at such sum
as a board of walking delegates may deem
necessary, 49, Unless the rule of the con-
stitution governs, a majority may fix the
limitation at such rates a. will not include
any of their own number. | am Of the opin-
ion that the whole law of 1894 should be de-
clared void and without any binding force. 4"
The new silver party organized in this city
few weeks ago intends to make an agrees
sive fight, both in and out of season. The
prospects of the new party are booming,
when it was organized, and selected for its
presidential candidate Joseph G. Sibley, the
Pennsylvania ex. congre ssman. The new
candidate was received with unconcealed
scorn, even the populist welcoming the new
conner with derision.
Although yet in its swaddhng clothes, the
silver party is not now the subject of so
much merriment Its members are fired
with nineteenth century ambition, and are
commencing to hustle. Prominent leaders
of the new party will make tour of all the
states, and devote special attention to the
western states. Mr.. Sibley himself will take
the lead in this work, for he dosen't propose
to be outdone by Gov. Mckinley, Tom Reed
| of Maine, or Gen. Harrison in the Swing
around the country The members of the
new silver party have great expectations for
| 1896 and even confidentially assert their
ability to elect silver senators in Utah.
The periodical attack on gambling is now
| being made here. To be sure, there no gam
bling dives within the confines of the Dis
trict of Columbia, and for this reason feder-
J al jurisdiction does not extend to the terri
tory in which this sin flourishes like green
bay tree" But almost within rifle shot OF
the national CAPITOL the men (and women
too of sporting" proclivities can be accom-
modated. no matter what the game desired,
a horse race, prize fight, shell games, craps
or roulette. Cross the "long bridge" into