The record-union., 1895-05-07
EACH SIDE ALLOWED FIVE HOURS
FOR ARGUMENT.
Attorney Guthrie Opens the Debate
for the Appellants. Followed by
Assistant Attorney-General Whit
ney in Behalf of the Governments
All the Members of the Court
the REcoRn-ux1u1

sent from Washington for the greater part
of the past year seeking restoration
to health, took his seat with extraordi-
nary interest attached TO his presence.
since he assumes practically the position
of umpire upon the vital question OF
principle upon which the law is based,
which divides the other Justices into
equal factions. Justice Jackson did not
appear to be feeble, but it was plainly
| evident that he was far from being well
man, and that only by u strong effort
did be sit throughout the hearing.
Most conspicuous among the spectators
in court were Postmaster-GeneraiW Wilson,
| the Chairman of the Ways and Means
Committee that framed the Tariff Act;
Representative Mcmillan of Tennessee.
! Chairman et the subcommittee which
drafted the income tax provisions, and
ex-Speaker Crisp OF the House. The at
| tendance of lawyers aud others having
an unofficial interest in the matter WAS
noticeably smaller than at the first argu-
| ment Of the law, and after the usual con-
lingeut of casual tourists had satisfied
their curiosity to obtain sight OF the
prominent men, the courtroom was not
crowded.
each side-by Attorney General Oiney
and Assistant Attorney-General Whitney
for the Government. and W. u. Guthrie
and Joseph Choate for the appellants, who
are Messrs. Hyde and Pollock. To-day
Mr.. Guthrie delivered his speech and Mr.,
Whitney began his, which he will finish
tomorrow. AS the time assigned IS five
hours to each side, the arguments will be
closed Wednesday afternoon.
nnfn fh,-ia n of
Justice, after calling the case, stated that
in response to the suggestion of the Attor-
| ney- General, which the court Interpreted
| as virtually motion for rehearlng, the
| court had decided to permit the counsel
| TO go into all questions involved. The
| rehearlng has been dependent upon the
presence of Justice Jackson. The court
| found it necessary to limit the argument
| to two on each side, but it was for the
| counsel to say what time they would re-
| quire. Thereupon MIR. Choate and Attor-
| ney- General Olney, after consultation,
announced that tive hours to each side
would be sufficient, and that time was
granted. Judge Wilson was also per-
| mitted, on behalf of John G.. Moore, to
file brief.
Mr.. Guthrie began by saying that
counsel for the appellants in the cases
had been subjected to considerable
| criticism for their motions for a rehear-
| inP but they had felt justified in the
| realization of the fact That there were
many points still undecided, in the
definite and final adjudication of which
| the entire country was vitality Interested,
and he assured all concerned that the
counsel for the appellants in the present
case would approach it in spirit OF the
! highest patriotism, and with no desire
| for self~aggrandlZement.
| He said that the question involved was
| constitutional one. aEei added: The
| Constitution is the po.tiCal creed and
| conscience Of the nation v hich must con-
troI and rule our destiny; ana in so lar as
this court shall preserve it intact. accord
| lug to its letter aud It's spirit, or permit
| the darkness of error 10 affront its light,
so will our future see progress or decline,
| happiness or misery, glory or shame.
| There can be no law inconsistent with
| the Fundamental law, and a century OF
| error cannot overrule the Constitution.
| THE question is not TO be determined
by considerations of present expectancy
or practcability or hardships, but ac-
| cording to the lights, the purposes, the
intention of the trainers, and as they in
| tended the Constitution to cooperate, so
must we enforce it to-day. The people
| are not to be deprived of inherited rights
| such as are imbedded in our Constitution
! by mere precedent or technical applica-
/ LlOll Oh The Tul0 Oh STARE
The point OF contention, said Mr.. Guth-
/ rie, was that the authorities establish the
principle that taxation upon the income
of one class of property is as objection
| able as upon another. He charged the
! Hilton case with being the sole cause of
! all the error in this matter. 1t was, he
said, political case in which thu Admin
istration of Washington was pittei
against the anti Eederalists, and case
| L.. IL ttxN1 1D,n st,.(.
| portant figure. He controverted the
! opinion that the decision in the Hilton
case had been accepted as deciding that
| only the capitation tax and the land tax
| were direct taxes, and asked If this WAS
SD why was it that Congress In 1886, less
than thirty days after the decision was
rendered, had instructed the Secretary OF
the Treasury, by resolution, to report q
plan for laying direct taxes by appor-
| tionment.
| Mr.. Guthrie then presented at soma
| length the contention that as it was
| clearly the intention OF Congress to have
| the law act as whole upon the Incomes,
the provisions which are unquestlonably
void inyalidare the whole Act. The law,
/ he said, expressly includes rents and
! other incomes from land and personal
property, and its general language covers
! also incomes from municipal bonds. The
| Government has insisted that it was not
| only the intention, but within the power
! of Congress to tax the income from mu-
nicipal bonds. The object OF the Act is
| single end entire-that is to say, the tax
alton of incomes from all sources. In or
| der TO preserve the provisions now re-
! manning the court must strike out words
actually used, such as rents. incomes aud
the product of land.
He declared that the Act should be sent
! back to Congress, because it Is arbitrary
and unjust, and in violation OF the eX-
press provisions Of the Constitution. He
| then took up the question of exemptions
and limitations. repeating much OF the
argument advanced at the first hearing,
| aud asked the court to declare the
| whole Act unconstitutional, because OF
the exemptions.
Replying to the suggestion of Attorney
General Oiney, that in the hgnt OF
the recent decision, the Government
should refund the money collected
under former income tax laws, MIR.
Guthrie said: "The peopleof the United
States gladly paid the income tax TO
! neiray the expenses of the war, ana
| would make similar sacrifices to-day II
1t were necessary. Congress has not re-
turned lhe cotton tax, although 1t was
clearly sectional, partial and unfair. Has
| IL ever advanced as principle OF
justice and morality that ii you decide
that certain Interpretation of the GUS
| toms laws has been erroneous. every
man who had paid without protest is en-
titled 10 have his duties rcfuuded?"