The morning call., 1895-01-12
SENATOR HILLS FIGHT
To Block the Collection Of
the Income Tax.
QUAY HELPING Him OUT.
Together They Hope to Accomplish
the Result.
BEATEN In THE FIRST SKIRMISH.
The New York Leader Is by No Means
Disposed to Give Up the
Battle.
BEATEN In THE FIRST SKIRMISH.

pied in the discussion Of HIPS amendment to
the urgency deficiency bill, designated TO AFFORD
an opportunity to test the constitutionality of
the income tax law. Hill delivered long and
carefully prepared speech in support OF his
amendment. Dubois (R.) of Idaho followed
in support OF the appropriation to make the
law operative, but soon drifted into discus
sion OF the silver question, in which he said
that no currency bill could pass that was not
liberal toward silver. Quay supported HIPS
anne ndment and said 1t would be the duty of
The next Republican Congress to repeal the
law. Sherman OF Ohio and Mitchell Of Oregon
thought the appropriation should be made.
Before adjournment Morgan of Alabama raised, ,
and the chair sustained. point OF order
against the amendment, from which Hill APP
pealed, and action on this will be had to.
morrow.
The Senate took up the urgent deficiency
bill, and Hill of New York spoke In behalf OF
his amendment TO allow an opportunity TO test
It's constitutionality. Hill said he knew nothing
that bad taken place since he was member OF
The Senate that justified the Senator from
Kansas in charging that this bill was 10 meet
with filibustering. as far as he was concerned,
PETER declared he had not used the word
fillbustering since he had been member OF the
Senate He had said The Senator from New
York and the Senator from Pennsylvania (Quay)
tion of the income tax. if it is In their power to
do so. The amendment proposed by them was
the first step made in that proceeding.
Hill first argued against toe c0nstitutionality
of the law aud referred 10 exemptions OF
classes. He asked where had Congress The
right to exempt class. He did not ask that
the law b. repealed at this session. He recog
Dized that as Impossible, nor did he ask its re-
peal because Ii was not apportioned according
TO the last census. He attacked the regulations
of the treasury for collecting the tax aud said
he was compelled to protest against the treas
ury inierpTel ations Of he law and the interiec-
tion therein of Observation-Disclosures not contem-
plated by the Senator'S. He was within bounds
when he characteriZ d the future OF the pend
ing bill relating to the income tax as sipshod
arrangement. Under it The citizen had no pro-
lection.
Another serious ambiguity 10 the law was
what assessment or whose assessment Is TO be
final. Was the taxpayer 10 have any appeal, or
the commissioner? There was nothing in any
section OF the income tax law of 1894 that au-
thoriZed a suit against the Tax Collector or any
one else to recover back taxes illegally exacted.
This, he as serted was one of the most impOr-
tant questions In this discussion. He asked
where in the present law was there any power
given TO any commissioner OF internal revenue,
or to any other ofrcer to return taxes errone-
ousy collected. Hill spoke Of how lard il
would be to maintain a law 10 which The leg l
profession was opposed, and OF how the money
involved would be enlisted in the service Of the
lobbyists and lawyers at both enas Of Pennsyl-
vania avenue. 1t was the duty of he Senate to
remove the antiquities in the law while the
matter was before 1t. II the antiquities In the
law we've not removed 1t was reasonably Ger.
tain the experiences connected with the direct
taxes OF the war period and its refund would
be repeated. Taxpayers would besiege the
treasury, the court of claims and Congress for a
refund OF the tax.
The Senator also questioned the right of
Congress under the constitution 10 tax the in
come from notes, bonds or other securities
issued by States or minor divisions of States.
The Income tax was not for securing revenue
only, but TO harass and worry, and, he asked.
"Shall the inquisitorial forms proposed by the
Treasury Department be tolerated by Congress
The great newspapers OF New York city were
organized as corporations under the New York
laws and must return their annual profits and
pay per cent thereon"
Why, the Senator asked. could not the
Government be content with a plain trust
worthy statement of the annual net profit Of
the enterprises? Many of the questions put
forward in the Treasury regulations mad no
warrant In the law unless the law empowered
the department. to put any question it pleased.
Many OF the questions were absurdly inquisi-
torlal. He had no expectation that this Con-
gress would repeal the law now. An appropria-
ton was wanted to carry 1t out. He conceded
the general rule 10 be that that there ought TO
be an appropriation to carry out existing laws.
He had always been believer in that doctrine.
The question had been suggested whether this
appropriation was not taken out of the ordinary
lule. The statute had never been enforced. II
I al
|. practical purpose and effect, The law was just
going on the statute books.
1t was insisted on as the price Of legIslatio n
and as a condition why Senators should sup.
port It, Hill emlnded the Senate that he had
said the income TAX PROPOSITION had been
placed in The bill to suit certain Senator's Ger.
tain members of Congress, not TO carry out a
! single Democratic doctrine. 1t had never been
declared to be Democratic doctrine by any
national convention OF the party. Hill then re-
! ferred to the remarks of Cockrei, when he
alluded to the facts that the candidate Of the
| last New York Democratic State convention
! was defeated. He (HilD would point out to the
! Senator the fact that the same disapproval of
! the income tax (as that contained In the plat
| form of the Democratic convention) was also
| in the Republican State platform. SO far as the
| State of New York was concerned there was
and is but little difference OF opinion on the
buDJ6ct 1uc OcudlUI ituUl missouri Ddu IOr-
! gotten TO mention that In his State the Demo-
cratic convention favored the income tax. He
did not think any Democrat found very much
| consolation In referring TO the result OF the
election In Missouri, New YORK or any other
| State.
I'VE must wait until the clouds roll by" he
! sand. land / suppose in some future time the
prospects OF the party will revive"
Hill said the election was a condemnation OF
! the income tax; a condemnation of the Wilson,
! German Brice-Smith BILL or whatever bill it
was; condemnation OF the legislation of last
summer, and he thought tho less said about il
at this time the better.
Further on Hill read the statement from
| President Cleveland In bis famous Wilson
letter." In which he told the country how he
| deprecated The income tax, and he III lily did
not hink il probable that the President would
disapproye of Its repeal il Congress should see
| fit to repeal Ii.
When Hill concluded Dubois (R) of Idaho
began a speech on the income-tax bill, which
drifted into silver, and was taken TO state the
position Of the silver men In the Senate on the
currency question. AS to the income tax, he
said it should be either enforced or wiped out
Speaking more particularly of the currency
problem, be said
Taking the statements OF both sides to the
controversy the conclusion would seem 10 be
that income TAR mr. No jDeoma tag rhere 10 IN