The Indianapolis journal. [volume] (Indianapolis [Ind.]) 1867-1904, 1895-04-18
Justice jackson Announces He Il
willing to Go to Washington and
Make Full Bench.
MR.. OLNEY'S MEMORANDUM
POSSIBLE EFFECT OF THE SUPREME
COURTS RECENT DECISION.
Ruling Thet Bars Children from PEN
sions Who Did Not Apply Before
They Were Sixteen Years OF Age.

NASHVILLE, Tenn, April lin an in
terview to be published in the American
tomorrow, Associate Justice Howell F.
Jackson, of the United States Supreme
Court. says:
II wrote a few days since to the Chief
Justice, simply expressing my Willingness
to go to Washington and make full
bench in case the court should desire a
rehearing of the income tax cases at this
term of the court. 1 have heard nothing
since then. The court usually adjourns be-
tween the 18th and 10th of May, and if a
rehearing is pressed. say early in May
shall go and make full BENCH
Judge Jackson is improving and growing
stronger daily and expects to go to WASH
fngton when the court meets in October
OIney to the Supreme Courf.
WASHINGTON. April 1.-THE Attorney
general to-day filed in the United States
Supreme Court memorandum for consid-
GRAFTON of the Justices giving the govern
ment's view on the petition for rehear-
ing of the income tax question filed by
the opponents of the law. The govern
ment's memorandum is as follows:
ers Charles POLLOCK s appellant. vs. the Farm
Trust Company. of the city of New York,
ct al, on petition for rehearing;
sents that Il a rehearing is granted in the
above entitled cases. the rehearing should
fons all the legal and cues
which the court equally divided.
,"First-Whether a tax on incomes gener-
dends from investments Of all
kinds or L not The direct tax
ton. is matter upon which. as an original
question. the government has really never
was that the question had been settled by
an exposition of the Constitution practically
contemporaneous with. its adoption; by
action Of all the departments of the, gov
writer's and authorities by whom the SUBJ
ject has heretofore been considered.
ment Of the new laws of its taxing power
announced in the opinion Of the Chief JUS
tice can hardly be exaggerated l. Pushed he'd
to their logical conclusion they practically
exclude from the direct operation of the
power all the real estate of the country
They exclude it because If realty and per-
sonalty are taxable only by the rule OF APP
portionment the inevitable Inequalities re
gross and iagrant as to absolutely debar
any resort to 1t. That such Inequalities
suggestion in reply beng that the power
to directly tax realty and personality was
day power; that the United States was ex-
pected to rely for its customary revenues
was meant it should impose direct taxes
only in extraordinary emergencies and as a
sort OF dernier resort Il Is sunmtteq una.
vital Importance in itself and requiring IN
it's support an imputation to It's trainers or
a specific purpose which nothing In the
text of the Constitution has any tendency
to reveal, cannot be too carefully consId-
Though of minor consequence, it is certain
ly relevant to point out that. II the new
exposition OF the t Shst states has under
previous income tax. laws, collected vast
sums of money which, on every principle or
must be assumed that Congress win deem
itself bound to make provision for refund
ing by appropriate legislation.
The internal revenue officials positively
decline to make public any statement in
regard to income tax returns or to answer
any questions relating thereto. 1t IL
learned that the real cause of this reti-
cence is the great number of blunders made
by the collectors in their telegraphic re-
ports received yesterday and to-day. Some
of them contained only the number OF re-
turns received last Monday, while others
included all that had been received
from the beginning. number OF
them included in their figures
all returns, including those below the
"a 900 exemption, while others excluded re-
is blamable for this state of things is
not stated but the result Is that from
what has been received no intelligent es-
innate can yet be given Of the number or
amount 81 returns filed with the collectors.
1t is undoubtedly true that large per-
centage of the number of persons subject
to the law has made nc. return at ALL
and in consequences the officials see ahead
OF them a vast amount of litigation and
trouble.
BreckinridEe's Ruling sustnfne
LEXINGTON, KY, April 1.-THE Com
missioner of Internal Revenue has sus-
tanned Deputy Collector Desha Breckin-
ridges ruling regarding the payment of in
come tax on winnings from races, poker,
roulette etc The Commissioner says.
'.Cains from the pool box, etc, should be
included as income for the year In which
received, and no deduction can be allowed
for money lost at gaming"
IMPORTANT RULING.