The Indianapolis journal. [volume] (Indianapolis [Ind.]) 1867-1904, 1895-04-16
Little Probability that Action Will Be
Taken This Term, ON Account of
Justice Jnclxson's Absence.
INJUNCTION AT CHICAGO
sIEGEL. COOPER q co. ENJOINED
FROM PAYING ANY INCOME TAX.
Rcstrafning Order Issued by Judge
Observation-Disclosures OIL Company
Reported to Have Failed to Pay.

WASHINGTON, April 15.-copies of the
petition asking rehearing of the income
tax question were handed around to MEM
bers of the United States Supreme Court
to-day. Attorney-genera Olney and ex-
Senator Edmunds were in court in the in
terest of the government and the appellants,
respectively, but there was no occasion for
them to act in the matter. 1t is generally
believed about the court that its decision on
the petition will not be announced until
next Monday.
The petition names the cases of Charles
Pollock VS.. The Farmers Loan and Trust
Company and Lewis III. Hyde VS.. The Con-
tinental Trust Company of New York as
those desiring a reheariIg. The counsel
whose names are attached to the petition
are Joseph H. Choate, Clarence A. Seward,
Benjamin III. Bristow, William d. Guthrie,
David Wilcox and Charles Steele. The petit
ton sets forth that while the court has de-
cided two points Of the law as to rents and
municipal bonds-yet no judgment has been
announced authoritatively establishing any
principle for Interpreting the act on the
following three points:
First Whether the void provisions invali-
date the whole act.
Second Whether, as to the income from
constitutional as levying direct taxes
Ihird-Whether any part Of the tax, il
a. x.
for want of uniformity.
The petition then recites that in the early
histosy OF the. Supreme Court a rule. OF
practice was. adopted requiring, Ii practical
bic. constitutional questions to be heard by
full bench. This rule was announced by
Chief Justice Marshall, as follows: THE
practice of this court is, not Except in
cases of absolute necessity to deliver any
Judgment in cases where constitutional
questions are involved, unless four judges
(seven at this time constituted a full bench)
concur in opinion, thus making the decision
the present case, four judges do not concur
IN opinion as to the constitutional ques-
tons which have been argued The court,
therefore directs these cases to be reargued
at the next term under the expectation
that q larger number Of the judges may
This rule was afterwar 4 s.llowed by Chief
Justice Waite.
The petition next urges that no case could
arise more imperatively. requiring the APP
plication of the rule than the income tax
case, which affects the citizens of the coun-
The petition continues: ..These appellants
may well urge that these serious constitu-
tional questions should be finally decided be-
fore their trustee expends their funds in
voluntary payment Of the tax. In addition,
i y manifest that until some decision il
reached the courts will be overwhelmed
with litigation on these questions, and the
payment and collection of the tax will be
er to any considerable extent will pay the
tax under protest and sue to recover the
error to this court The court viii of neces-
sity be burdened with reargunents of these
finally Settled Sun furter as the ens mater ie
now stands. it has been decided that a tax
on the income Of land is unconstitutional,
while the court has made no decision to
the validity of the tax ON income of per-
sonal property. Serious questions have,
therefore, already arisen TO what is, in
fact, to be deemed the income of real es-
tate and what is the income of real and
what of personal property, in cases where
both arc employed in the production of the
same income
In conclusion the petition asks that the
mens on the questions on which the court
was evenly divided. In case this is denied,
directed to determine, first, whether or not
the invAlidity of the statute in the respects
already. specified renders the same altogeth-
err invalid and second, whether or not the
act IS constitutional in the respects not de-
cided by this court.
tice Jackson. saying he would not be able
to come to Washington this term. This
makes IT beyond question that rehearing
occur before next October.
Commissioner Miller, of the Internal Rev
tors to keep their Offices open till II o'clock
tonight, IL necessary. to receive income
tax returns Reports from collectors show
", and several kilograms asking for instruc-
tons on particular points have been re-
the court seems to be general and it is be-
lieved that the administration will do all in
It's power 10 secure q reneaflng OF the case.
The government however, will not consent
TO a reargument of any particular question
involved. but will insist that if rehearing
is granted the whole case be reargued The
only point decided by the court which meets
with the approval of the government is
that exempting from tax incomes from
State and municipal bonds. The rent ex-
emption Is being vigorously attacked, and
the contention Is made that II the late de-
cision stands persons who paid the $4,000
600 or more collected during the war on in
comes from rents have at least an equitable
claim against the government for restitu-
tiOu.