New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1895-04-13

any disclosure Of the matter Of the returns one
outside of the Collectors office can know VINO may
pursue this simple course
II guess the man is right in what he says. re-
marked Collector Sullivan when the statement was
'''N " THE ALLEN SUIT.
The Illinois Central Railroad Company, through
their attorneys. Peabody, Baker Peabody, yester-
day filed formal demurrer to the friendly suit OF
Charles Allen a stakeholder. Of Greenfield Mass,
in the United States Circuit Court. to restrain the
directors and officers Of the Illinois Central Rail
road Company from voluntarily complying with the
requirements of the Income Tax law. The defendant
Gemurs to the complaint on the ground that the
plaintiff fails to make out such a case as entities
him in court TO any relief. and as further and
separate defence alleges that the bill of complaint
does not contain facts sufficient to constitute a
cause of action against the defendant company.
SUSPEND THE LAW. MR.. HARLAND SAYS
Thomas Hlrland, the well-known lawyer. at No.
50 Nassau-st., has been devong considerable time
to the study of the income tax law in the light OF
the recent decision of the Supreme Court He said
yesterday:
The Tribune says this morning that the open
way for the President is to suspend the enforce
ment Of the act az IA practical impossbility. under
existing circumstances, and gross injustice also
declaring that. until Congress can determine whether
TO retain how to amend II. ne takes the respon-
sbility of deferrng all steps to collect that tax 1t
duty 10 suspend the enfOrC cment OF the act. The
President has that he will. TO the best Of his
ability, preserve, protect and defend the Constu
ton OF the United states aid his two greatest Dem
ocratc predecessors. jefferson and Jackson, always
in accordance with their own Interpretation OF the
Constitution matter what the courts might say
Now let suppose for moment that Congress
should pass bill in the following form: BE II
enacted, that every person residing In the United
States who does not own any real estate shall pay
an annual tax OF per centum on so much Of his
5000 and person residing In the United States
who shall any real estate shall pay an annual
tax OF 9 per centum SO much of the annual in
which he receives from all sources other than
his real estate IN excess of The sum OF $1,000 and
repairs and insurance upon the real estate owned
by him. Can any one doubt for "A moment that II
such a bill were laid before the President he would
instantly it as in plain violation OF the Consti-
tuition? Yet this is precisely the same law as that
now on the statute book when interpreted in accord
ance the divided opinion Of the Supreme Court
In what have said heretofore upon the subject
OF the income tax | have confined myself 10 the
legal questions arising and have said nothing AZ 10
the p5Itcal aspect OF the matter. II is however
known TO all my acquantances that / am Demo.
crat and have always been an earnest supporter OF
President Cleveland have always believed that
the Democratic party was more anxious 10 guard
the rights Of the individual citizen against the exac
can party the old Wing party. In view OF
this Il is extremely hard now for me TO listen TO
the taunts Of my Republican acguaintances who
tell me that during the whole period in which the old
Income tax law In force the Commissioner OF
Internal Revenue was Republican, the Secretary
OF the Treasury a Republican and the President
of the United States was a Republican. while all
those offices now held by Democrats. and that
the law now upon the statute book with respect -
particulars precisely the same as mas neen upon
The statute book since 1862 and that the former
Republican officers 50 construed this law as 70 maxi
1t the duty Of the officers 10 seek the citizen ior
the sake Of obtaining the return, while the present
Democratic officers ccnstrue precisely the same law
as imposing upon the citizen the duty OF seeking
no officers