New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1895-05-07
Or. Lyons
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cics. No emergency now existed unless as '"e
original brief OF the Government seemed 10 Sus
eest II was a step to equalize. or 10 put II !"
othcr words. TO decrease and entirely remove
the protective duties Concluding TINS prahch
of his argument Mr.. Guthrie said:
Let us hope we shall never see the DAY wheh
wealth alone shall be the measure OF represents.
lion and let us equally hope that we shail hot
live TO witness the abandonment OF the I.o"siVn,,
faith and principle OF the founnriS p"'' rn~n
our traditions ana our very nature 'Ht, l'p'r
scnia,ion and taxation should ever run hand III
hand can we resist the conVicnoh iouhorn
on all history and on the Judsmrn' , -, az ,o I,'
great statesmen and patriots thht the iuhn"-
mental Doctrine Of American law ]" sun .Sscu
tlalv that taxation and representation shvuiu
go hand In hand? Is II not the "hly saie COO
,r,,, 90 flov. inc only safe rule 80 observe In "A
Government over SO vast a region ana over snch
nominations az ours2 The disregard or the spirit
Of this rule would entail upon us an indefinite
series OF civll connections. ana perhaps onIS
rcr.a, hcrn I'm America the worst crimes and
worst talamitlcs OF history
THE WHOLE LAW INVALID.
Mr. Guthrie then presented the views. set forth
at some length In the brief. upon the contention
that as II was clearly the intention OF Congress
TO have the law act as a whole up all incomes
the provisions which are unquestlonabiy vo'd IN
validate the whole act. In order to preserve the
provisions now remaining the Court must strike
out words actually used. such as rents. income
and produce Of land Before the Court can thus
attempt t. egislate IT must be clearly satisfied
that congress would have passed the act in thls
routiIated form How can the Court hold that II
can assume Congress would have passed the act
without the Objectionable and unconstitutional
features when the debates show concusiVeIy
that Congress deemed these unconstitutional pro-
visions an integral and inseparabe portion OF It's
general scheme? Counsel took the ground that
il was impossible fol- the Court to remodel the
act and say that Congress would have passed
the act without the provisions which 1t mas III
terms made an integral part. For the Court 10 90
this would be 10 make a new law the court
would be legislating and making law. not de-
clarng or Interpreting 1t. This contention was
enforced by many citations from decisions
Mr. Guthrie then contended. as he did upon the
previous argument. that the act ought to be de-
clared void because OF its inequalities. and he
again urged the principal grounds then dis
cussed He submitted that the act should he
sent hack TO Congress, because II was arbitrary
and unjust and violated the express provision
of the Constitution. as we'll as limitations upon
all governments with or without a constitution
The most glaring instance Of the lack or uni
formitv and equality was the exception OF Sc
1ected CORPORATIONS and institutions under when
over 50 900 900 900 Of Accommodations was relieved
from the duty and burden Of Federal taxation
The real question in the case was. whether 'h's
act lacks uniformity and creates ihequal''es'
and he said counsel would devote themselves 10
that question OF fact and not TO reiuung what
was so strenuously argued by the Government
that the uniformity required by the Constitution
was merely geographical. Therefore the act
or 1894 failed wholly to comply with the con-
sttutional requirement
Mr. Guthrie was proceeding 10 discuss the
.ubtect of exemptions when he referred to de-
csion by Justice White in LOUISIANA case
Justice White asked him If he found any pro-
vision in the Federal Constitution similar to
that in the Louisiana CONSTITUTION. winch re-
quired all property to be taxed.
no" said Mr.. Guthrie, but we contend that
when the Constitution provides Tor the taxing
Of anv class Of property. all property Of that
class must be taxed
NO EXCUSE FOR THE EXEMPTIONS
Mr. Guthrie retravelled the road he took In the
previous argument concerning exemptions, touch-
ing upon building and loan associations, mutuai
savings banks. mutual insurance companies. e'c
They should not be exempted, he believed. TOT IL
could not be pretended that these banks ana
associations were charitable or benevolent IN any
sense These exemptions were arbitrary ana
caprlcous: they were justified by no pubic puf-
pose and were OF such magnitude as 10 III
validate the entire enactment. The power Oh 'ne
Court to strike out certain exemptions being de-
MED by It's own decision. counsel asked the court
10 declare the whole act unconstitutional De-
cause of these indefensible exemptions.
In reply TO the statement Of the Attorney
10 a
II this new exposition Of the Constitution Is TO
nrevail. the United States ought TO refund the
sums collected under the previous income tax
laws Mr.. Guthrie said:
This suggestion may have two aspects: The
one that you ought not without the fuIlest IN
yestgation and unless clearly convinced hnopt IL
construction which would affect such large IN
terests That IT, of course. conceded. NO one
questions that the issues here presented are "i
enormous Importance and involve vast sums, anu
should and will receive anxious consideration
before adoptjng our views. But II the suggestion
is that YOU should close your eyes TO the truth
and refuse to interpret the Constitution CONFORM
ably to the intention OF the trainers ana me
people who adopt II. because II may inVo'Fc lhc
Government In loss OF money. then we say that
the suggestion IS irrelevant; that II ought hot
TO have been made ana that IL lacks every
element Of political morality. There is no pro-
priety on the part Of the executive branch OF
the Government in telling this court that IL
should be affected one way the other by the
fact that It's decision may compel the reminding
Of vast sums Of money unlawiully Collected
Mr. Guthrie denied however, that there would
be any attempt TO collect this income tax or the
cotton tax 1t would be opposed in any principle
OF civil right 10 hold these sacrifices, willingly
submitted to In time Of war. as precedents Tor
unlawful exactions in time OF peace. That
taxation submitted to by patriotic people in a
time Of war should furnish no precedent has
been the doctrine OF English constitutional
conformation charter Of Edward | In 1894
seventy wears after the Magma Charta: and the