The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1895-03-13
0LNEY MAKES KEEN POINTS.
AttOrne1-General Shows Up FaIIa-
cies Against the IncOme Tn1.

ALAuTHco "Uencr0l SHOWS I'd FaIlas
cies Against the Income Tax.
Washington, March 1.-THE proceed
inES in the income tax case in the Su-
Preme court today opened with an
argument by Attorney-General Olney
on behalf Of the government for the
validity of the tax. The courtroom
inside the bar was crowded and there
was no time when the limited capacity
of the room was sufficient to accommo-
date the audience. Mr.. Olney began
by saying that the chief interest of
the government in the litigation was
limited to constitutional questions
which the several plaintiffs allege to
be involved. Whether they are really
involved he would not attempt to de-
ternine- An examination of the plain
tiff's bills and briefs and arguments
seemed to him to show many of the
alleged objections to the validity of
the income tax are simply perfunctOry
in character.
The Word <EUniform.'
Mr.. Olney devoted considerable time
to the meaning OF the word uniform"
ds applied to the collection OF imp0stS,
excuses, etc, declaring that the word
had a territorial application and no
other.
The power to tax he said. ''is for
practical use and is necessarily to be
adapted to the practical conditions OF
I human life. These are never the same
| for any two persons, and as applied to
! any community, however small are
( infinitely diversified. Regards being
/ paid to them, nothing is more evident.
I nothing has been oftener declared by
I courts and jurists than that absolute
! equality of taxation is impossible, is
] 11,1
J court, only "A baSeleSS dream "
No country for example, no state Of
! this Union. ever adopted a plan Of tax
! alton that did not exempt some por-
| tionS of the community from a burden
! that was imposed upon others. The
/ power to do so is unQueStioned and is
universally exercised. Nevertheless,
/ the power to exempt has bounds. 1t
cannot be used without regard to the
! end in view, nor to crafty a mere
Whim or caprice. The rules OF uniform
! ity place no restriction up on any di-
vision of the community into classes
! for taxable purposes which the Iegis-
lature may deem wise. Uniformity be-
! tween members Of a class created for
taxable purposes is required. It is
| quite beside the issue to argue in this
| or any other case that Congress has
mistaken what public policy requires
! on that point.
Mr. Olney closed as follows:
at would certainly be a mistake to
infer that this great array of counsel,
/ this elaborate augmentation, and
! these numerous and Soluninous treat
ises, miscalled by the name of briefs.
have any tendency to indicate anything
extraordinary or unique, either i'll facts
before the courts or in the rules Of law.
which are applicable to them. All
these circumstances prove this the i'd
menSe pecuniary stake that is being
played for. II is so large that counsel
fees and costs ana printers bills are
absolutely Or no consequence. It is so
large and 50 stimulates the efforts of
counsel that no rule or principle that
stands in the way, however we'll set
tied and however long and universally
acQuieSced in, is suffered to pass un-
challenged. It is matter for congrat-
ulation, indeed, that the existence OF
the constitution itself is not impeached
and that we are not treated to q logi-
cal demonstration that. for ali taxable
purposes we are all under the old arti-
cles of confederation. Seriously
speaking. however, I venture to sugges1
that all this laborious and erudfte anC
formidable demonstration is bound II
be without effect on one distinct
ground. In its essence and in its aas
analysis, it is nothing but a call upor
; the judicial department of the govern
, ment to suppIant the Political in the
exercise of the taxing power; TO sub
: stitute its discretion for that Of Con
gress in respect to the subject of taxa
: ton, the plan of taxation and all TIT
distinctions and Determinations By
, which taxation is sought to be eQuita
bly, adjusted to the resources anC
Capacities Of those who have it to bear
Such an effort, however weightily sup
ported can. believe have but one re
/ suit. 1t is inevitably predestined K
fail, unless this court shall for thu
first time in its history overlook ant
overstep the limits which separate TIL,
) judicial from the legislative power AMI
the scrupulous observation of which &
. absolutely essential to the integrity O
: the constitutional system of on
country"