The times. [volume] (Richmond, Va.) 1890-1903, 1895-04-10
4 Full Bench Of The Supreme Court Will
Be Asked 10 Pass Upon The Law.
MEANTIME IT CAN BIZ ENFORCED.
That Portion of tho Law Not Passed Upon
nv the Judges is observation-disclosures
stuz. g. the ColIeotors-The MoaAA
slxxs 10 BE Pushed.

dcavOring 10 ma out Where ihe income
tax law as construed by the Supreme
Court cleft them" As a full copy Of the
courts decision could not be obtained,
It not having yet been printed, and as its
exact bearing on the present regulations
could not, therefore. bo accurately de-
ternined. nc additional instructions to
collectors could be issued to-day, but di-
rection to collectors how to proceed will
probably be ready for issuance to-mor-
row. In the meantime this teegraphc in
struction was sent 10 each Of the sixty
three collectors of internal revenue:
Hold income-tax list, due April 10TH
until further orders. Retain possession of
all returns received.
JOSEPH S. MILLER,
commissioner"
Tho tax list directed to be held refers
10 the returns for the previous month In
the hands of collectors. who. under in
structions from Washington, forward the
list here from his office on the 10th Of
each month. These lists viii now have
10 be revised to conform to the additional
exceptions made by the Supreme Court.
Risr or THE LAW CAN BE ENFORCED.
The scope and effect of the decision OF
the Supreme Court in the income-taN
cases. so far as they relate TO the cOllec-
ton of the tax upon incomes other than
those derived from rents and interest on
State and municipal bonds are the sub
Jcct Of general discussion. A wide diver
slty of opinion exists upon this point,
and the various expressions tend TO con-
fuse the average mind Attcrncy-Gtn-
eral Olney, for Instance, is quoted as
saying:
$50 far as the lower courts are con-
cernod. the action is as binding as If
the whole court had been unanimously
in its favor. 1 cannot believe that any
judge would grant an Injunction to pre-
vent a collector from collecting the tax
on incomes derived from other sources
than rents or state and municipal bonds,
in the face of the supreme Courts ac-
ton. The only. way 1 can see by which
persons who object TO paying the tax
can secure judicial action is by their
paying the tax under protest, and enter
ing suit for its recovery"
orHER VIEWS cF IT.
But there are other lawyers equally
familiar with the practical effect of de-
cisions Of the Supreme Court who say
that the action of the court yesterday
binds no Judge, IN respect Of the points
as 10 which the court Is evenly divided
not even the Circuit Court for the South
crn District Of New York, in which
the cases originated.
'shouia a circuit Judge hold that the
law WAS unconstitutional" said an at
torney this evening. who has had a large
practice I'm the Supreme Court, "and is
sue an injunction against the collection
of the tax, which, however is rather i'm
probable In view of the general practice
of courts. that would stand as the law
for that circuit because IL could not be
overturned by a divided court.
''Untu there IS a full bench, however
there does not seem to be much proba-
bility of relief from the operation of the
law against incomes other than those de-
rived from lands, and municipal and
State bonds.
Even should a court render a judg
rnent In favor OF "A man for the amount OF
the tax ne nad paid under protest there
Is no provision i'm the law for refund
in such a case, and the litigant would
have 90 wait for Congress to appoint the
money before he could get It back. unless
tho official 10 whom il was paid or his
boudsmen should voluntarily recoup the
payer. All the same, however ! look
upon the decision Of the court yesterday
as only the beginning of litigation re-
spertng the law. and believe there will be
much business for the lawyers
rae MOORE CASE no RI PUSHED.
The impression so generally entertained,
following the announcemcnt OF the opin-
ION of the court in the Hyde case. that
the case of John &. Moore for an inlunc-
ton against Internal Revenue Commits
sioner Miller. TO prevent him from carry
ing out the law i'm any particular, had |
also been decided. was erroneous That !
case is still before the court Judge Will !
son. one of Mr. M0ore's attorneys said |
this afternoon that they would proceed |
at the earliest practicable moment TO |
get case ready for the court when 1t |
shall have a fun complement of justices |
on tho bench.
..No know" he said, ''by the decision |
yesterday that upon the main question |
the court at present sitting Is equally |
divided so that nothing can be done |
until all the members are present. 1t |
would bee possible / imagine 20 get case
before the court bfore IL adjourns, but
hardly probable, and certainly II would !
be useless. We have had no consultation |
yet and | don't know what course we
shall pursue | am arranging TO get away
for a week or ten days for recreation and
rest, and until l return nothing will be
done"
TEOsE NEWSPAPER LEANS"
The many rumors and speculatons con-
cerning an investigation by the court Of
the source OF the alleged leaks" by which
their decisions In the income tax case
became known in advance of its an
nouncement from the bench, have no
foundation. As was said this afternoon.
by a gentleman familiar with the situa-
tion:
What is there 10 investigate? The
papers did not publish any part Of the
opinion OF the court. but accounts Of
what occurred in the conference-room
when no one was present, cNceDt the
eight gentlemen constituting the court.
Why should there be an investigation"
Private Secretary Thurbers attention
being called TO the statements contained
in a Washington evening paper, that the
president was being fooled with tele-
grams from all parts Of the country, ap-
pcaling TO him 10 call an extra session OF
Congress TO repeal the income tax law,
stated that not "a single telegram. letter
or verbal communication has been re-
ceived on the subject.
PAYING THR INCOME TAX.
CHICAGO. April 9-This was the
heaviest day for the income tax returns
nj the office OF the collector Of internal
revenue. over 600 persons fled their dec
larafions as To Income.
CINCINNATI, April 9.-rhe income tax
returns to-day were unusually heavy.
GRAND RAPIDS. MICH. April 9.-~No
entries OF the payment Of tax under the
income tax law were made today Per-
ecns subject TO the tax In this district
will wait for the result OF the law TO
De tested In court before paying.
puTrSBURG. PA, April 9.-Inere was
sort OF rush al the office OF the coll
a -.