New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1895-04-09

o,rr THAT THE MATTER Is NOT ENDED
VIGOROUS PROTESTS AND MORE
SUITS LIKELY TO FOLLOW
THOMAS Harland. the well-kno~h AWE w. ~
-. >,o.saust whose recent opinion ABOUT inv -"
80 Tax law was published fully IN ne ii''"iiN'
Gun yesterday afternoon. when he mac oeeh IN
SAL =, Tho decision: II do not understand now
~ court can hold that taxes on real estate U.
- Income from real estate. are direc' 'aAeS' an"
w.. not hold that tax on personal PIope's "
.iso direct tax. The fact that 'he Ooui' W
,o1v divided upon other points makes II oe'''.i
-, large taxpayers. if compelled 10 pay w"
- s,,its for the recovery of the full amount ana
nact 10 get it back by decision oI '"e iu
Conrt The New-York cases. when were oeloie
~ Court have been passed upon oE 'ie '".'
~, nro forma, without argument, IN order 10
cou'. 49, before the highest tribunal as speedily
- ..s,tlo In cases where the Supreme Court mas
soar unable 10 reach decision 1t has peeh cuS'o-
Nay TO send them back TO the lower court io'
no,her argument. There doubtless VIII De o'he'
asas presented in view OF the faliure ol INC
Snnrsre Court TO agree on those which were re-
Gently argued. . 80. -. Gov
w. renIv 10 a question to the right OF TAX
Ter 10 resist payment of the Income Tax uhoer
,hs circumstances Mr.. Harland SAID: II tne TAX
=. assessed. the taxpayer must pay but he can
s,,s 70 get 1t back 1t does not follow however
49,. the collectors Of internal revenue can legally
oceed 10 compel the taxpayers 10 make returns
;,bout proper notice. I received notice oy man
q dav or two ago telling me that must MAKE
.rrr before the first Monday in March, GATE
,,aodv mast The law gives me until the l4th or
.h,s month 10 make a return, II choose. COM
49,. ,ba. the notice by mail is not legal notice.
Tho collector must come TO my house IN person 10
Give notice. If consent TO disclose the parucu-
lars OF nv business. the law makes IL MS DUTY 10
,oke the return at my house. II he can not ma
- whom he makes the visit he can send legal
a
49,, The notice and fail to make return. 1t is his
Sntv 10 make the return from the best informauoh
ba can get after he has summoned me ior an eA-
onination He can apply at the District Court 1or
a warrant 10 compel my examination. Then the
o.sA comes into court. and can have an oppor-
,r,i,y 10 be heard II the Collector proceeds 10
.rurnon me for an examination. without having
maid a visit to my house TO give me the Iegai
notice before the l4th of this month, can set up
the claim that have received no legal notice ana
7 have no doubt that the Court will so hold.
shall advise dsregardng the notices by mail and
contesing in court the attempts Of the Collectors
m summon the taxpayer for examination.
George Wilson the secretary OF the Chamber OF
Commerce said yesterday afternoon; Inc de-
cis,on OF the Supreme Court will be pleasant read
ing for the Astors and some other large landhold-
ers. but think it will not be popular decision.
In fact this decision will make the people more
opposed to the Income Tax than they were before
Any effective plan for fighting the tax Will be
hailed with delight.
Lohn A. Sullivan Collector OF Internal Revenue
for the Second District Of New-York said: 80
far as I can see the Courts action. or failure 10
act makes it the duty OF the collectors 10 go ahead
with the work 1t will be necessary TO make altera-
tons in the returns OF incomes already received OF
which there are large number. wherever the In
comes are partly derived from rents or from State
or municipal bonds. and that is going 20 make CON
siderable extra work l presume there will be new
points raised by the lawyers. now that the Court
has divided equally some OF the points at issue.
and We may have more trouble.
The decision, so far as II concerns the rentals,
will affect my district 10 a snail extent in COM
parison with the uptown district which would
receive the returns OF nearly all the wealthy real
estate owners of New-York. This district, how
ever embraces of the big corporations and as
these bodies are large holders Of State and munich
pal bonds II is manifest that the depreciation OF
the revenue which would have accrued from those
organizations will be considerable II is note
worthy feature that the report OF the Courts de-
csion has given decided impetus to the making OF
returns. To-day there has been great increase in
the number of returns received. and now that these
contentious have been adjudicated. expect that
taxpayers will no longer delay their returns"
Edward Crosse the collector for the Third Dis
trct said that as an executive officer OF the Income
Tax law he must absolutely refuse 70 give any
opinion concerning the decision. to refer in any
way 10 the effects which would be caused In me
Third District o. the judgment OF the supreme
Court. He said further that It was matter OF
sheer impossbility TO estimate even approximately
the extent Of the deprivation OF revenue "hich
II, will Of course entail a great amount Of extra
work on my part in common Win other rn,, T2r
already received and eliminate the figures applying
70 incomes from rentals and state or municipal
bonds. Taxpayers who have sent in returns wnlch
include these particulars will not be required to
render fresh returns"
WILL NOT SATISFY THE PEOPLE.
Chauncey NJ Depew. after carefully reading the
opinion handed down yesterday on the income tax
spoke freely on the subject when last night
or the ruling OF the court Mr. Depew said: The
first thing in connection with this decision Is That
we have got II at last There is always some salts
faction In getting what you have waited for, ana
now the question that arises is what the coun-
try is going TO do about H. The ruling or the court
will not satisfy the great Of the people Of the
United States and the protest against Will not be
Of feeble kind.
81 look az II in this light: The ruling only en-
phasizes in a marked degree what Migrant uh-
equal and unjust as well totally inadequate law
this one is II If a war measure TO begin WIN IL
IS law that was resorted to when the revenues OF
the country were depleted by costly civil war II
IS tax on the brains. energy. prosperity ana
patriotism Of the country. The landed gentry ana
the owners of bonds are exempt wnhe inc men
who toll the men 10 whose efforts every step In
the Nations progress 1t due. the men whose pa
triotism and integrity maintain the countrys credit
and the men who hold the country steady ana pros
porous insurng the income Of the LAND proprietor
and landowner must pay all the Governments eH-
penses
"supDose a writer earns $50 900 year. He Is brill
liant versatile and does much TO make the history
Of the country with his script, yet ne owns niue OF
no property. He must pay National TAX Ne"'
door 10 him lives a man who happens 10 own TO"
Of teneinents and Is OF no use In the worm Du' ~
spend his income from rents. He goes ui'aheu
Take WAN vhose brains and executive aDlhty
control a great business where he earns Il large
salary His hand at the throttle controls the ii'ihs
means Of thousands A tax is deducted from MS ~
com. mil. tho man that the factory ana
DWELLINGS IN which his employees live VIII go VIII VIII
out hnSo tsxed one man does all the go3d IN me
community, and the other hVes dDi"aN "
yacht and racing-stud. ~. 49,. ,.o,l,v weak
'The law is a demonstration OF the woiuiy "T I'm
ana ineeici.n. Government are now having. lnc