Morris tribune., 1895-05-15
The INCOME TAX.
Case Reopened In the United states sa-s
preme Court

preme Court.
WASHINGTON, May s.-Associate Jus
tice jackson, looking worn and bag
gard, took his seat Monday and the SUI
preme court at o'clock began hearing
the arguments in the reopened income-
tax cease. Judge jackson has greatly
changed since he was in Wash
ington last, and his friends fear
that he has overtaxed his
strength In making the long
journey to the capital, apprehensions
in which his family and relatives share,
for he STOOD the journey poorly. New
ertheless the game" old jurist
came bravely to the front and.
announces his determination to-
'sit it out" if it kills him..
The lawyers engaged in the case are.
w. ID. Guthrie and Joseph Ell. Choatei
for the taxfghters. and Attorney
General Olney and Assistant Attorney
General Whitney on behalf of the gov
eminent. The chief justice stated at
the beginning that the court had de-
cided to allow the whole case to be re-
opened
Mr. Guthrie opened the argument. His con-
tween the taxations of land and the taxations
of personal property could be suggested which
was recognized in jurisprudence. Logically,
if taxes on rents, issues and profit of real es-
tate are equivalent to taxes on the land itself,
and, therefore, direct taxes, taxes ON the in
come of personal property as such must be
equivalent to taxes on such property and,
therefore, direct taxes" He contended that it
should be declared void because of its Unequal
tiles.
Mr. Whitney, on behalf of the government,
attempted to show that the present income
tax is not tax imposed upon lands or upon
rents because they are derived from land, but
upon property Of all kind accrued to the owner
within the year. Mr. Whitney declared the
government did not consider that the exemp-
tion Of certain classes of corporations We're
just.
cluded his argument, and Attorney General
Olney followed His contention was that the
most superficial examination shows that no.
real estate tax, as such, was intended by con-
gress. ITO strike he said, lat the taxing
power Of the government IS to wound it in its
most vital part. To practically ex-
empt incomes and personal property generally
from sustaining their just share OF the burdensl
Of society, is to throw them upon that portion
of the community least able to support them
and already bearing more than its fair share. =
Mr.. Joseph Fl. Choate undertook to close the
whole country were anxiously awaiting the
decision of the court. which it was to be hoped
was to be the ultimate and final decision in
the case. was not they were concerned about
the payment of the paltry2 per cent of income
for a term of five years; that they could and
would. if necessary, gladly pay, but because
they wanted to know whether or not what had
been believed to be safeguard. purchased by
their forefathers, upon good consideration.
paid was to be trampled under foot and it's
protection denied in the future.
Mr.. Choate cited decision of Chief Justice
Shaw who stated that though parts OF an act
are unconstitutional, other parts may have
the full force of law if they were distinct
statutes, with the important limitation that
the parts so held constitutional and uncon-
stitutional must be wholly independent of
each other. He argued that exemptions al
ready made in the law had SO crippled it that
the landholders and bondholders had escaped.
We are left, the bone and sinew and brains
and nerve scattered throughout this great
community of 20 600 people
The court adjourned at 2 o'clock p.
m. Wednesday until May 20, when a
decision may be announced.