The times. (Owosso, Mich.) 1882-1897, 1895-04-26
INCOME TAX CASES.
QUESTION OF REHEAeiNG TO BE
ARGUED MAY 6.

When Justice jackson VIII BE Present,
Make the Court Complete, and Probably
BE the Umpire of the Issue-He Be
lieves the Law Constitutional.
WASHINGTON, April Alt is under
stood that the decision of the supreme
court to permit an oral argument on the
motion for rehearing in the income tax
cases was based upon information receiv-
ed by the chief justice direct from JUS
tice jackson indicating the probability of
his being able to attend upon the sitting
of the court early in May. After adjourn
ment of the court yesterday Chief Justice
Fuller said that he had received such in
formation from Justice Jackson as to
lead the court to expect his presence in
Washington and to count upon his at
hendance upon the court by the day set
for the argument on the petition, which
Is May 8. He also stlted that his infor-
nation was that Justice jackson was
getting on very we'll. Ordinarily, he
added, Jackson would not be expected to
return so near the end Of the term.
old Custom Had to Give Way.
1t is understood that the decision of the
court to depart from its almost unbroken
custom of deciding on the advisability
of rehearings without inviting further
suggestion from counsel than is con-
tanned in brief written statements is due
to the appreciation which the members
have of the Importance of the income
tax cases and to their desire to have it
understood by the public that they are
not disposed to place any obstacles in tho
way of the fullest possible presentation Of
the case. The usual practice with re-
gard to petitions for rehearing is to
grant them upon the motion Of one of the
members of the court who has concurred
In the decision already made, but il would
appear from the course taken in the pres
ent instance of submitting even this pre-.
liminary matter to the full bench that
none of the justices felt disposed to make
such motion and that the arrangement
now announced was hit upon as COM
promise.
Judge jackson Will BE Umpire.
Justice Jackson therefore will virtually
come into the case as an umpire. In the
meantime the original decision will be al.
lowed to stand as the law and it is I'M
derstood that the full text of the chief
Justices opinion will soon be given to the
public. Nothing is known as to whether
or not the rehearing, il ordered, will take
place at this term of court. Ordinarily
the court would take recess from May
for two weeks and then adjourn until
next October, but it is within its discre-
ton to continue the term indefinitely, and
it is not impossible that it may extend the
term in the event rehearing is decided
upon, and especially If it should appear
upon Justice Jackson's arrival that his
health is sufficiently robust to permit him
to take on himself the responsibility of
sitting through an argument on the mer-
its Of the case and the extra work of as.
sisting in the preparation of a decision.
jackson Believes the Law Valid.
Without any positive knowledge on the
subject 1t seems to be the general belief that
Justice Jackson is predisposed in favor of
the constitutionality of the law and hence
would be very likely to vote for rehear-
ing, thus making clear majority in
favor of granting the petition. A rehear-
ing is earnestly desired by the income tax
officials, as with full bench there will
necessarily DO full majority either for
or against the law, which would certain
ly have the effect of doing away with tho
vast amount of litigation now promised.
AS to the chances of the courts deciding
adversely to the law, the officials feel little
uneasiness.
A Matter That Should BE Settled.
They argue that the direct tax question
which some members of the court regard
ed as deeply involved was hardly touched
upon in the argument of the case on be-
half of the government its counsel as.
Stunning that the court could hardly desire
discussion of subject which they
thought by reason of a long line of de-
cisions had ceased to be an open question.
Senator Lindsay, of Kentucky, speaking
on this matter said: IF the federal gov
ernment has not the power to raise
revenues by taxing incomes arising from
rem is of real estate in time of peace,
neither has it that power in timo of war;
1t is most important that the question
shall be finally and conclusively decided |
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