Wood County reporter. [volume] (Grand Rapids [i.e. Wisconsin Rapids], Wis.) 1857-1923, 1895-04-11

II. dyue vs.. the continental trust
company.
The action in these two cases was
brought TO enjoin voluntary compli-
ance with the law in the payment of
taxes when the circuit court sustained
| the law. Pollock and Hyde appealed
| TO the supreme court OF the United
| States. The cases Wee taken then
advanced on the docket and were ar
gued on March Z, s, IL, l. and Is.
Atty.-Gen. Olney, James c. Carter of
New York and Assistant Atty,-Gen.
Whitney appeared for the government
and Messrs. Choate, Seward, Guthrie
and ex-senator Edmunds for the
trust companies and Moore.
The arguments attracted more at
| tention than has been given to any
case in the supreme court for wears.
and the interest manifested appears
not to have diminished since. The
| lawyers for Moore and the trust COM
panies attacked the constitutionality
Of the law on broad grounds, while
Messrs. Olney and Carter defended it.
! Justice Fields opinion was largely
devoted to a review of the provisions
regarding rents, and was a vigorous
Pronunciation of the principle sought
to be established by the income tax
| law. his conclusions being in conform
! ity with those announced by the chief
| justice. He also attacked the law on
account Of the lack of uniformity. and
dwelt upon its exemptions and dis
elimination, which was, he said, class
! legislation. He devoted especial at
! tention to the exemptions of savings
and building and loan associations.
| He quoted census figures to show the
extent of the operations of these COM
panies, and said that if these facts
were not convincing, congress could
not be convinced, though one rise
from the dead" He took issue with
those who cOntended that there could
be no legitimate limitation upon the
power of congress to impose taxes.
Justice Field finished shortly before
o'clock. He said: Il am of the
opinion that the whole law Of 1894
is null and void
He was followed by Justice White
in dissenting opinion. Justice White
laid stress upon the fact that the law
does not exempt judges of United
States courts from he payment of
the tax. 1t was not right, he said,
that the supreme court should sustain
and make no protest when many
| United States judges, drawing small
salaries would be affected because of
the law, and he called attention to the
letter once written by Chief Justice
Chase to the treasury officials protest
ing against the deduction Of an in
come tax from the salaries of United
States judges.
Justice Harlan followed Justice
White in a dissenting opinion and the
case vas closed. Nothing was said to
show how any of the justices stood
save the three who read dissents.
Justice White said that long dis
SentS were a custom more honored in
the breach than in the observance.
He thought the court in it's decision
today had overthrOWn long line OF
decisions and the uniform practice
since the foundation Of the govern
ment. The bill was, he said, a
prayer for injunction of the trust com
pany's for making it's returns. The
practice had been that an action fOl
injunction before the payment OF a
tax would not lie. 1t was an effort tC
accomplish by jurisdiction what the
senate of the United States torbids Il
man to do by direct process. While
the main opinion asserted that there
were numerous precedents he called
attention to the fact that only two
were cited. He thought, therefore
that the relief granted was III viola
ton Of the practice Of the court. He
regretted that this line Of decisions
was to be overthrown for annulling
an act of congress, which he consld
cred in the line of the former opinions
of the court. He affirmed that con
gress had an unlimited power of tax
alton as is exercised by any govern
ment in the world. He said the great
: question at issue was whether the in
come tax was a direct tax and that
| question had been, he thought, de
, ciGed a hundred years ago in the
| HyltOn case.
washington, April 9.-The president
on being asked whether in view of the
: decision of the supreme court on the
; income tax law, an extra session OF
congress would be called, said tia
neither he nor the secretary OF the
treasury saw any necessity for such
, action and that unless there is unex
, pected change in conditions he had nt
: idea that congress would meet agar
before the time appointed for its reg
= ular session.
; Washington, April 9.-The compilation
f of farms, homes and mortgages in thu
statistics made by the last census i:
r interesting in the view Of the decision
5 of the supreme court. These statistic
: do not, however, give details concern
ing rents paid. The summary Of sta
tistics shows that there are 1860,
5 152 families in the United States, ant
of tbaco 70 niliaS 10 Dar cent hire thei