The times. [volume] (Richmond, Va.) 1890-1903, 1895-05-09
The ARGUMENT CONCLUDED.
Mr.. ChOate Finishes His Speech in Oppo-
sitiOn to the InCOme-Iax Law.
THE HISTORY OF IHs QUESTION.
His View Of the Doctrine OF S'a'e pe''s's'
The Relation of Congress 10 the su-
prems Court-Adjourned
Until Monday.

- court of the United states at noon
- a., tba chamber being filled with
snectators drawn there by the aHHo""o,
ment that he was to speak, MT 1ostpn
u Choate resumed the closing argument
I'm the income-taX cases. ,.
There remained to Mr.. Choate a"Vus
,,'o hours of the five allotted for me
s.esor'tstion of his side OF the case, ana
he entered upon his task IN eN0't's,,s ''s,,,,
for,r for the wo,h He had just begun
r.hen The court rose yesterday 10 SPEAK
80 tho claim bv himself and associates as
10 v,tat had been decided by the court
In its judgment Of April sth' upon 'ne
subject of the tax on rents.
Prior TO the resumption OF proceeuihs9
Mr.. Samuel Shellanbarger OF counsel io'
Iohn Il. Moore. i'm his suit for an inJuic-
ton against Internal Revenue Commis-
siorer Miller I'm the District courts, asked
leave TO make a brief oral argument at
the close OF Mr.. Choate's remarks, 10 De
largely devoted 10 the question or UNI
formity. but the Chief Justice stated ina
II would be impossible to grant the apph-
cation at this time.
10 ANSWER MR.. OLNEY.
Mir. Choate. I'm opening, said that ne
would not proceed on the line laid down
Yesterday. but would devote himself 20 the
cons 'deration of certain questions asked
yesterday ny the Allorhcs -N0i'0i'' AZ " 49,
add. oss.
The Attorney General had contended.
among other things, that II the
construction of the Constitution set
up by the contestants Of the tax
were maintained. IL would seriously I'M
pair the resources and power OF the Gov
ernmcnt I'm times of emergency
Figures will not lle." It had been Aaid
remarked Mr. Choate. but 1t was equally
we'll known that they would convey en-
tlfely different meanings, according as
they might be- handled. Upon that point
said Mir. Choate, their brief fled In the
case presented some statements and ng-
urcs which demonstrated the unsoundness
OF the Attoruey-Generals claim.
..'The rights Of citizens" that document
stated, cannot be affected by exaggera-
ton OF the Importance to the Govern
ment Of the questions now involved.
THE PREVIOUS INCOME TAX.
.sThe only previous incomo-tax known
IN the couniry's history arose from the
necessities OF the civil war. Up to the
close OF 1866 It Is computed that the Gov
ernment had expended for war purposes
more than s4,OOOO0o.OOo yet only Sl26,0s2,-
S8 came from this income tax This
shows how significant a part that tax
played I'm supplying the countrys re
quirements at the time OF it's greatest ne
cessity What saved the country was its
high financial credit. and the patriotic
attachment Of its citizens TO the system
Of government guaranteed by its Con-
stiutiOn. Those resources II is earnestly
submitted, will be most surely preserved
by faithful administration OF it's funda-
mental law; not by efforts to fritter
away the bulwarks Of private rights and
private property, which were established
thereby as conditions Of the c0Untfys ex-
lstcnce"
Mr.. Choate addressed himself directly
10 the discussion Of the matters left ia
dispute by the decision OF the court, in
the light of the declarations I'm that de-
cision. The first related 10 the tax on
personal property, and his contention was
that the corpus OF personal property was
entitled to the same protection as real
estate, and that a tax on he income Ce-
rived therefrom was a direct tax as
much as a tax on rents. And in this
position he was aided by the frank avow-
al OF the Attorney-General that 1t was
logically SO.
HISTORY OF The QUESTION.
Mr.. Choate then went into the history
OF the question and quoted from the
April decision of the court to sustain his
contention, that personal property was
subject only TO a direct tax levied aud
collected by the rule OF appo-tionment.
Turning then 20 the decisions Of the
col 1T. Mr.. ChCate referred 10 the doc
trine of stare decisis TO observe this
doctrine without modification. ne said.
would raise the judiciary above the con-
current branch OF the Government, the
legislative for thereby the court would
fail to enforce a rule I'm .espeet 10 itself
that it enforced against the Legislature.
Justice Brown.-But suppose, Mr..
CLoate, that Congress has acted for one
hundred years upon the decisions Of this
court Is not that a case for the OBJ
servance Of the doctrine of stare dccisis?
Mr.. Choate-I think not. and / pro-
pose a little later TO show that Congress
has acted wrongly in respect 10 those
decisions. and without full knowledge of
their effect.
THK REFUND QUESTION.
Touching upon the suggestion of coun-
sci that II the present income tax be
overthrown a demand might be made
for a refund OF the income tax Of war
times. MIR. Choate asked what kind OF
political morality was involved I'm the
suggestion Of the Attorney General that
bccarse the Government had IN the past
illegally collected taxes. IL must be per
mittcd TO go on In the future illegally
collecting other taxes.
but your Honors need have no fear
on that score. The former income tax
was paid willingly, and II any Of them or
their descendants should demand its re-
turn they would be the subjects OF gene
raj shame and general contempt. And,
further, there is nothing I'm the history
or the attitude OF the Government 10
warrant the belief that II all who had
paid the tax should altogether demand
its return. they would ever get a dollar
OF it back. No. that suggestion can be
safely dismissed.
Mr.. Choate turned TO the points made
with respect of lack of uniformity, and
Of illegal and unjust exceptions.
The exception OF incomes Of 1900 and
less from the operation Of the law. Mr.
Choate said, was even less defenslble
or excusable than that in relation to mu-
tual insurance companies. Its object was
to make the law applicable only to A very
small proportion OF the people. largely
residing in few OF the States. the old
Seaboard States, who gave up so much
In the compromise that resulted in the
adoption OF the Constitution.
"MuT1LATED CORPSE
Mr.. Choate said there remained then.
but the one other question to be con
sdered: Did the unconstitutional features
OF the law, already so declared by the
court. InvaIidate the rest OF the law7
I'VE say that 1t does that this man.
eled and mutilated corpse has been too
long unburied. Too long has it shocked
the sensibIlities of the people OF the
United States"
The court had already taken out Of its
...~a,fo,, tho Incomes derived from real