The Atlanta constitution. [volume] (Atlanta, Ga.) 1885-19??, 1895-05-13


political association, where his chief might
nightly be pleading to an amendment 10
the constitution in order to get rid of what
.;e terms the effete doctrine of apportion-
"cnt"
Mr.. Choate said that the reason Why the
whole country was anXiously awaiting the
decision of the court which, it was 10 be
hoped, to be the ultimate ana firal
decision in the case was not I1at they were
concerned about the payment of the paltry
per cent of income for term of five
years; that they could and would, If neces-
sary. gladly pay; but they wanted to know
whether not what had been believed to
be a safeguard. purchased by their fore
fathers, upon good consideration paid. was
to be trampled under foot and its protec-
ton denied in the future. That was the
question which the people wanted TO rave
answered
Mr.. Choate spoke only half an hour, when
the court adjourned. In that brief time he
reviewed some of the propositions advanced
by tho attorney general in a nalf-humoroUs,
halI-sarcastic way that seemed 20 vGstly
amuse ms hearers, especially the lawy ers.
Inc more serious part Of his argument was
directed against the dogma of the sacred
ness OF presidents.
Left to the Court.
Washington, May S.-Almost Immediate
ly upon the assembling of the supreme
court at noon today, the chamber being
filled with spectators drawn there by the
announcement that he was to speak, Nj
Joseph H. Choate resumed the closing
argument in the income tax cases.
Mr.. Choate, in opening, said that he
would not proceed on the line laid down
yesterday, but devote himself TO the con
sideration of certain questions asked yes
terday by the attorney general in his
address.
The attorney general has contended,
among other things, that if the construc-
ton of the constitution set up by the con-
testantS OF the tax were maintained, il
would seriously impair the resources and
power of the government in times of
emergency.
Figures will not lle," it had been said,
remarked Mr.. Choate, but it was equally
wen known that they would convey en-
tirely different meanings according as
they might be handled. Upon that point"
said Mr.. ChOate, their brief filed in the
case presented some statements and Zig
ures which demonstrated the unsoundnesS
Of the attorney generals claim The
rights of citizens" that document stated,
cannot be affected by exaggeration of
the Importance to the government of the
questions now involved. The only previous
income tax known to the couutry's his
tory arose from the necessities of the
civil war. Up to the close of 1856, 1t Is
computed that the government had eX-
pended for war purposes more than $,-
coo 900, yet only $l25,OS2,8i5 came from
this income tax. This shows how insiS
nficant a part that tax played i'll supply
ing the country's requirements at the
time Of it's greatest necessity. What saved
the country was it's high financial credit
and the patriotic attachment of its cltl-
zens to the system of government Suaran-
teed by it's constitution. Those resources,
il is earnestly submitted, will be most
surely preserved by faithful administra-
dor
forts to fritter away the bulwarks of
private rights and private property whlcn
were established thereby as conditions Oh
the country's existence
Turning then to the decisions OF the court
Mr.. Choate referred 10 the doctrine of the
stare deciss. To observe this doctrine
without modification, he said, would f&lse
the judiciary above the concurrent branches
of the government, the legislative Tor there-
by the cont would tal to enforce a rule
in respect 10 itself that it enforced -'Salhst
the legislature.
4 Question from the bench.
Justice Brown-But suppose, Mr.. Choate,
that congress has acted TOR one hu-luIed
years upon the decisions of This court IS
nor that a case tor the observance u the
doctrine Of stare decisis:
Mr. Choate-l think not, and L propose,
a little later, to show that congress mas
acted wrougly i'm respect Of those decisions
Mr. Choate said there remained then but
the one otncr question 10 be considered:
Did the unconstitutional features or the
law, already declared by the court III
validate the rest of the law?
I'VE say that it does; that this mangled
and mutilated corpse has been too long ui!-
buried Too long has it shocked the Sensl-
biities of the people of the United States
TIE court had already taken out of its OPP
Grafton the incomes derived from real
estate and municipal bonds; when it had
as he believed it would, in response TO the
PRAYER of the CoIaplainants, taken away the
income from personal property, what will
be LETT" he asked. I'VE will be left-the
bone, sinew, Drawn and brain OF the
land G.auShter)
Instead OF being a tax on landowners
and bondholders it becomes a tax only
upon the labor OF the land"
In conclusion Mr.. Choate said:
1--WE may not go into the breasts ana
bosoms of legislators to discover their
motives. but when the authorized repre-
sentative OF the government referring TO
the speech of the attorney general on the
first hearnc) tells us that the law was
intended to reach and affect only a select
class of citizens. we may accept his inter-
probation of the law contemplated by
the trainers. And we may we'll believe
that a congress, the balance OF power
Of which. to give them their most dignihed
name, was held by representatives OF the
peoples party, would not have passed .
law which would permit the principal OBJ
iects of it to escape through its uncOnsti-
nationality as declared by your honoTs.
After the escape of these big fish through
the rents made in the mesh by your dc
cision the congress that passed the law
would have no further use for it."
Mr. Choate finished at two minutes to ,
o'clock and the chief justice directed the
crier to adjourn court until Monday,
May GOTH