The Wheeling daily intelligencer. [volume] (Wheeling, W. Va.) 1865-1903, 1895-05-08

tax cases, in tho supreme court OF tho
United States to-day began with AS
sistant Attorney General Whitney in tho
midst OF his argument for a reversal ot
the former opinion Of tho court on the
question OF the validity Of federal tax
on incomes derived from rents. All ot
the seats on the bonch were again oc-
cupied to-day as on yesterday and tho
visitors crowded tho limited space.oi
the coursfro rs they have done every
day that tho income tax has been before
tho court, though not to rs great an ex-
tent as on yesterday.
Mr.. whitney began BY explaining
that his historical brief which he had
promised yesterday had not reached
him from the printer and said that he
had already gone almost as far into tho
question as he should in quoting Eng
lish precedcnts orally and in giving the
facta as to the meaning OF tho various
words and phrases used il taxation.
He aaid his statement OF facts would be
bis principal arSumen. and he believed
thatin case OF the character oil the in
come tax cases now under argument
the fact. wore the best argument that
could be made. He claimed that the
weight OF evidence was to the following
elect:
First-The word "dusy" had legal
definition. The phrase direct tax"
had noue, but was borrowed from politi.
cal economy.
Second-A specific personal property
tax, specific real property tax and u
specific income tax were each duty
within the.meaning ot tho constitution.
A general tax on all personal property
ut q valuation was not duty. import,
or excise at all, nor was it direct tax
in political economy.
Third-A specific real property tax
would probably have been considered
TO be an indirect tax.
Fourth-A general income ta1, prop.
erly so-called, was unknown at the time
OF the constitution. but was duty with.
in its meaning.
THE ATTORNEY GENERAL
Mr.. Whitney argued at length on
these lines, and was followed by Atsor-
ney General olney. who also argued at
length for the constitu.ionality OF the
income tax, elaborltely going over the
entire ground as ut the former hearing
Of tho case.
Mr.. Olney concluded as3:lO p. m, and
was Immediately followed by Mr..
Chaote, who began the concluding ar
gument for the appellants in the case.
Mr.. Olney was interrupted only onco
during the presentation OF his views by
the beach, and that was by Mr.. Justice
Brown, while tho attorney general was
engaged in making hi, argument for
the validity OF tax on ronsali. Tho jus.
tice asked him II his argument would
not apply to municipal bonds Us well
aa to rontals, and Mr. Olncy said it
would and he ac:cptcd as corrcc. m
Interpretation put upon his moaning
by the chief Justice, that he would in
clude everything on which an income
was received after 1t was in hand.
There was general smile in tho
court room which was participated in
by tho members OF tho court when the
attorney general referred TO tho fetch
ing" effect OF the arguments OF tho ap-
pellanta on tho nouenesa OF real estate
and the rent OF 1t.
Mr.. CHoATE.
Mr.. Choate's manner OF introducing
his romarks was strikincly peculiar.
Ho began a, II in tho middle OF a sen.
tenco or as il no intended 10 complete q
scn,onco begun and unfinished by
either Mr.. Olucy or Mr.. Whitney.
But" said he, ''lt tho court please,
wo arc in court oil law and in tho
court OF constitution. and not engaged
In masQucrading performance. Nor arc
We n political assembly, as Mr.. Whitney
seemed TO think, in whose prosonce his
chief (Mr. Olncy) might bo proceeding
for an amendment OF tho constitution,
to got rid OF wha. he calls this oletc
doctrine OF apportionm0nt"
Why is it, he asked. that tho country
is holding its breath Tor tho decision on
tho second hearing Of this case. Why
aro tho people from ono end OF tho
country TO tho other 80 oager 10 hear tho
definite and, lot Va hope, tho final verdict
In tho case?
Tho reason was found in tho fact that
tho entire country is deeply concerned
to know whether tho safeguards which
had been so dearly purchascd by our
fathers were TO be preserved to tho
present and future generations, or be
tranpled under foot and denied to us.
Mr.. ChoRto then began his roal argu-
ment. saying that as far as practicable
ho would tako up tho question whore
ho had been left bystho former decision.
Ho referred TO tho construction placed
upon Mr.. Olnoy's argument in tho in
terpro,ntion by Chief Justice Fuller and
said that with tho point as to public
bonds sottlod all tho conundrums in.
yolvod worc answered. leaving tho po-
litical questions to tako caro- OF them
selves.
WHAT IT MEASs.
Mr.. Chaotic said that tho attorney
gonorals argument, followed to its lcrit.
innate conclusion, noant that as aoon na
tho intorout coupon was detached from
tho bond, nnd tho interest collected
and in tho owners psckot, II was on.
tlroIy divorced from tho bond, and was
no longer part Of it. II was thon
simply "money In the pocket" to
quote tho attorney general. But eight
OF tho mombers of tho court had do.
cidod otherwise and tho attorney gen.
oral had now virtually told thom that