The Wichita daily eagle. [volume] (Wichita, Kan.) 1890-1906, 1895-03-12


Returns Labeled Confidential, but will
They be:-GraduaI and Imperceptibie.
Constitutional Line of Adjudication
Other Arguments to Follow.
Washington March 11.-Assistant
Attorney General Whitney resumed his
argument sustaining the income tax
law before the supreme curt Of the
United States today. Attorney Genreal
Olney. Ex-senator Edmunds and many
other distinguished counsel in the case
was present. The court room was
crowded.
In his argument against the income
tax law ex-senator Edmunds said that
he did not think the time had come
when there should longer be an appeal
10 the courts from the acts of congress.
1t would be beyond the functions of
congress to pass an act that would
strip the courts of their rights and this
was just as true as 10 the rights of the
citizen as to those of the courts.
Speaking of the income tax law he
referred 10 the provision that the tax
payer was required TO make his returns
to deputy collecSors. He said the deputy
was recognized az a legitimate office
under the constitution. 1 do not. how
ever, he said. mean 10 dwell on that
but merely refer 10 il in passing as one
of the points of vice which bloom in the
garden Of the last congress.
He criticised many other features OF
the law providing for the collection OF
the tax and pointed out that il left no
room for resort or appeal to the courts
but left TO the revenue officers the adj
justment, who, he said, were not only
the final judges, but the inquisitors as
we'll. 1T is true" he said, that these
returns are to be regarded as confiden-
tial. but how are We to know that they
will always be so treated2 1t is not
possible that they may be SO treated.
Is il not possible that they may be
handled, for instance. like the conf
dences of the United States senate?"
NO JUDICIAL APPEAL.
Mr. Edmunds then reviewed the case
heretofore decided. which had been re-
ferred To in the previous argument and
analysed the points involved at length.
He was referring 10 the Hilton case.
involving the tax on carriages when
Chief Jutice Fuller called his attention
TO the fact that Mr.. Hilton had an unu-
sual number OF carriages, 125 as he re
membered. Unusual in numbers, yes"
Mr.. Edmunds asserted, but he possess
and grace" He asked the court to
overrule its former decision on the in
come tax as given in the Springer case.
Let u.s. ne said. come back 10 the
true rule of the constitution. We are
TO expect gradual and infinitesimal de-
ture from the line marked out by
the constitution and we may depart
further and further from il until at last
like the mariner after a storm. or the
traveller in the wilderness after the
stars again come out. we are compelled
TO readJust our course in the new light
that is given
He argued that the past congress had
OVerstepped the limits of the cOnStitu-
ton in imposing this tax, because, he
said. it was short of money. He ar
gued that under the law % per cent of
the tax would be paid by 2 per cent OF
the taxable voters. 1T becomes" said
Mr.. Edmunds. " an interesting subject
of speculation as to how long the gov
eminent can last under system
which allows those who pay nothing To
tax their fellow citizens. One evil step
Will lead to another, as one vice fol-
lows another, until bye and bye we
will have revolution, then anarchy.
then a tyrant to rule us as the revolv-
ing chances go around
DEFINED BY EDMUNDS.
Justice Harlan asked Mr.. Edmunds
II he had formulated definition Of the
between a direct tax and in
direct tax. and he replied that he had.
He thereupon proceeded to give il. say
ing a direct tax was a tax on any kind
of property and upon persons, not ia
respect Of property in existence, ac-
quired or to be acquired, not on call
g d. IrNf ~.
respect to the things which belong To
the existence OF property: while an in
direct tax included all the rest. as re-
ferred TO in the constitution under the
head Of the duties. imposts and eXciseS,
which would be heavy or light on each
person depending upon his viii
DO YOU not" asked Justice Brown,
regard a tax that is paid by person
himself as a direct tax" and Mr.. Ed
munds assented-
Asked by Justice Shiras TO give def
milton of excise. ne quoted Jacobs and
Samuel Johnson. where the latter says
il is a hateful tax" collected ~
''wretches.'
Justice Harlan suggested that the
definition would fit his (Mr. Edmunds
idea OF the income tax 10 which Mr..
Fdmunds replied that IL did in part
MIR. Edmunds closed with plea Tor
equality in taxation. He declared u
10 be the mission OF the supreme court.
the tribunal Of last resort, To correct
such mistakes. and made a last ap-
peal for a return 20 the principles OF
equality and uniform justice even II
in doing so il became necessary Tor IL
TO reverse a former decision
Mr.. Fdmunds closed at so an1 the
court adjourned until tomorrow as ~
tornev Olnev. who Is 70 speak next.
stated that the half hour left was not
sufficient for him. MT. Dlney said in
replv TO a question from the court that
he should not require more tnan an
hour more Of time. while Mt carter.
who Is 10 follow. said ne should oeslre
10 speak for about two hours and M
Cbosta. who is 20 close. said he would
probably ask for more time tnan Two
hours. II is therefore, prooapie mat
he argument will consume All the day
tomorrow and a large part Of Nednes-
day.
Failure s. an unknown quantity JH-
Infant success crowns all cooks Who
adhere 70 Prices cream Baking Pow
DER as a leaVeuing power
CO.'S TO THE WE-TISGHoI>E-
Gains A suit Against the EnFden Rover