New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1895-05-07

ants had not in bills nor in their briefs indicated
their intention of contestng the point. rest upon
tho adiudlcations Of the Court In previous cases.
down to and including the Springer case. Now
tina; the Government was about TO present us
historical evidence MI whitney asserted that II
would urescnt 10 the Court an entirely new view
NJ tho uuestion OF direct taxes as much so as II
the case was u be heard anew, with testimony
alducel which was not under consideration by the
Government in the first instance. And upon that
he confidently appealed to and challenged the at
tenton Of every Justice rms afgument' he saio
would leave scarcely loOpnoe Tor the entrance
Of the theories proposed BY the opponents OF the
law. a.,
torical evidence Mr. Whitney said that the politi-
rended for the support Of their position. that OF
John Stuart Mill. had not been evolved at me
time tho Constitutional Convention was held. The
form 81 polltica economy that did prevail at that
time he said was held by political economists OF
to-day 10 have 40 political bearing upon the qnes-
ton Of direct taxes that 1t rs only OF convenience
I'm classification q! taxes because u is auhit'rn
that all taxes are partly direct and partly ihdi-
rect
THE GLASS; FICATION OF TANES.
Referring IL the classification ~ taxes by the
Constitutional. Convention. Mr.. Whitney said that
not enough attention had been given t. The de-
bates upon the phrases In the Constitution de-
r,riptivc Of the various forms Of taxation. Thcse
showed that tho original draft Of the Constitution
rrcsonted by Mr. Pinckncy. which the Court ~ us
opinion had seemed % admit 10 be authentic hai
not class.d he capiau1n tx rs Il dlfcct taN' p"t
n, an indirect tax Another subject which ne re-
fcrrcd t. VAS the definition of the term duueH ny
opposing counsel They seemed 10 hold ina, Tue
word duties was equivalent t. Imports ana 'N-
c,ses and included nothing else. TINS ldra ran
througa ali that they had 10 say upon the SUD
lcci I'm the consideration 81 ths word, saH Mt
whitney his friends On The other eide hAd d'rfh'i
II necessary or desirable - - pack ~ me ~
ilSS lie himself saw no necessity Tor going pach
az 1850 when an English statute serlDc1 tne
term. which also found a place in book WIN
which every American lawyer was iamlllar' oven
in the davs Of the Constitutional convention
Hlocke,oue's commentary" But that he shouli
not be subject 80 the criticism that ne hai iaiI'i
II doing his whole duty. he would later h'''ssl
go back to the year ilN' uaughtet' ,ac,, fur
chief Justice Fullcr-'an you 90 p"'N '"'
Their than that? -
my advcrsarics deem II necessary to cover 80
much history. | am willing To limit mys"h
anv year the other side will not 60 back OF II
Mr. Choatc will agree. I'll go no further pach
than 1lS> .. ov,oct
10 get within several centuries OF that dat',
little later Mr.. Whitney was nterrup'cd ~
the Chief Justice who asked II JuS''r ,,.u
had not deemed certain deinltioh "l u"''''
IN The Madison papers as rather narrow"
Mr. Whitney replied that he did not remem-
Der that passage in Story; he did n"' even
know whether or not Mt the time story Wrnt''
NadIson's rarers had been published. IN.
fact is" he said. in the short time nav" han
at my disposal / have had to look up t"' r-.'S
fish statutes back TO 1859, ana the law" OF 'ilc
thirteen colonies in this country, ana / nav
not been able to get down TO ahairs IN ,llis
century In considering the subject nave
confined myself largely to what mos" V'h-
Temporary with the adoption of the 'ohsti.u-
ton had TO say. In the view OF me mem.
hers OF the convention aided by What nv!
knew Of the English classification, tieI" VIZ
two kinds of taxos-direct taxes ana duties; I'M
posts and excuses. The former were iaiu uoWm
by tho rule of apportonment. ana me 'al,e, w
h.
what TO him was a remarkable fact "he u.
began the study Of the debates the iach oi
interest by members OF the convention u" VIZ
question OF the laying OF taxes Ihey Weis
rathor Interested In the question how taxes iain
Nv the rule OF apportionment were TO be appo'-
toned. . n,.h ,,r,o
MIR Whitney spoke hour. at which uhe
,bo Court arose and adjournment until to-'hOr-
row morning was proclaimed