New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1895-04-03
4 BIT NDEHTNG I ! ".

Ar npiulnn ~ Mr. Thomas IiIrani. who was
Deputy Commissioner II Internal Revenue when
th,. iuc,mr tax was collected thirty years ago.
and VIII, acquired such full knowledge Of the
subject that n" became well known rs counsel
in such casrS. Is printed In The Internal Rcvr-
nue. Record for the week. lis main points have
already been cditorially stated 10y The Tribune.
and n il only necessary 10 add that the opinion
has hocu carefully considered aud thoroughly
approycd hy some II the ablcst lawyers in the
c,,ntry As IL is uncertain whether III" SUI
pr.mr Cont will declare the act unconstitu-
iional wholly or In part, discussion ~ this inter
cs,Inc opinion may for time be- deferred, but
|, Is obvious that II the act itself is held conSiiiu
tional. its practicahlcncss has yet 10 be- asccr-
tanned
TN. oucSti,n whether the deputy collectors can
pcrform The duties which The law dcyolvrS upon
the collector inlsnuch as they are not officials
Of the nitcd States appointed by the President,
does not seem 10 have been made prominent In
th. argument before the Supreme Court Bu'
Mr. Harland shows that II Is. nevertheless,
question ~ the utmost practical importance IL
these persons have not been vested win power
+, hear thc statements ~ individuals. AMI deter
mine what revenue is taxable. then the law rs IL
stands Is for all practicable purposes unwork-
able The collectors cannot in person Visit al
or ANYTHING like all the persons who are naole
10 nav taxes. and the opinion OF Mr.. liarlahu
* that no person liable 10 pay the tax can under
I'm. law of 1894 be- held responsible, either Tor
the tax or for any penalty in cas-" it remains I'M
plid unless he has been personally visited ID!
the collector. and the amount OF tax d'i" from
him personally determined by that Official. IL
HAY be- Il question whether the court. II It's at
tcnion has been called 10 this feature OF inc
law. will pass upon its consiiiu'ionality as
separate matter II II does not, the opinions Of
excellent lawyers Indicate strongly that the
courts will not b. inclined 10 hold any taxpayer
/ bamcworlhy or subject 10 Il penalty. " he re-
fuses To make return or 10 pay any tax unlil he
has been personally visited by the collector.
! The notion that a bad law ought not to be- de
! fcated by refusal If citizens 10 90 beyond their
strict constitutional duties need not here be- dis
! c,Iss,I This enactment was In lis nature and
! purpose Intentionally offensive AMI oppressive.
! II was meant 10 place upon citizens Of certain
! States an unreasonable and improper proportion
! OF the burdens Of Government. II Is their dis
| tinct RICH, To stand upon their constitutional
! privileges whatever those may be, and Ia resist
and prevent the collection Of any unjust and I'M
reasonable tax of this sort SO long and so far NJ
they may have power 10 do so under the Consti-
| tuition and the laws Of their country. II the
! duty Of Congress. in framing any law Of this
! character 10 give It such form that II could be
practically enforced without relying upon the
voluntary disposition Of individuals to help the
Government In prrpctrating an injustice. II
| Congress has failed to do this rs Mr.. Iarlands
opinion indicates, the act itself may b. found Of
little practical value, even II 1t should be held
constitutional by the courts