The times. [volume] (Richmond, Va.) 1890-1903, 1895-04-13

The Government was obliged to devote
itself almost exclusively TO answering the
positions taken by the opponents OF the
law in their oral arguments. The opening
argument Is always supposed to cover
the points on which appellants counsel
rely. The Government counsel found their
time insufficient oven to treat fairly the
question OF the validity of the law as a
whole, and could spend but a few mo-
ments on each OF the other questions.
Inc opponents OF the law asked 10 spe-
ciai relief as to rentals in their bills OF
complaint, ana raised tie qdest ton for
the first time in briefs filsl n week before
the argument Nor dill they ling Z up
IN the oral argum sn,, until it was raised
Dy Mr.. Choate IN his closing address.
when the Government had nc opportunity
10 reply. This Is an urusual course. put
ting the other party at great disadvan-
tage. Doubtless, however. II was not Mr..
Choate's intention to take any unfair
advantage, but the Importance of pressing
this point was an after-thought. He
made. however, very eloquent and pow
erful address.
''The stories in the newspapers as to
plans Of awaiting changes In the person
mel of the court, and as to hopes Of in
nlencing individual Judges. are inventions
OF the reporters or their safounarts. 1t
is believed that at The present stage OF
the litigation the judges minds are open
to conviction upon a rehearing. Keyersals
on rehearing are not common, but ere
not unknown. The Government VIII rely
on the belief that every justice will care
fully listen and weigh The arguments
which will be presented. Whether or not
Mr.. Justice Jackson will be able, as is
hoped, to return to the bench mkt Oc-
tober, | believe .ndt tie court are fully
as likely to restore the tax as a whole
as they are to overthrow II as n whole.
II do not desire to discuss the law OF
the decision, even II 1t would be proper
for me to do so. From an economic
point of view II appears peculiar. Most
OF the economists agree THAI an income
tax. taktn as a whole, Is a direct TAX,
as is tax on all the land of a coun-
thy at valuation. l believe. however.
that all, or almost all. economists would
agree that a tax Oh rents -collecttd by
landlords from their tenants is indirect
because it can be shifted by tile land
lords CT the shoulders Of the tenants.
Yet the tx on rents now stands as d.
rect. while the income tax as q whole
stands as indirect The present decision,
therefore, II II stands, clearly implies that
economic definitions are of no value In
constituting this part of the Federal Con-
tirely with the argument of the govern
mcnt.
II the income tax should eventually
be declared void. the duty of the people
is very plain. II they desire such a tax
they can secure the passage of a CON
stitutional amendment wiping out the
direct clause of the Constitution. This
clause, now so important, practically has
outlived it's original reason. Its adoption
wa IfsI
desired to protect ths institution OF sla-
very. They were afraid that the anti
slavery movement would take the form
of piohibitory taxation. either by a poll
tax or by a land tax (for slaves were
usually considered to- be real estate).
This clause. originally intended 10 protect
the slavery OF the black by the white.
now effects the oppression OF the COM
paratively poor as compared with the
ricn.
I'm common with the great majority of
my countrymen, 1 believe the income
tax TO be a wise, just and fair tax. Our
previous system of taxation. by import
duties and internal revenue excuses. bore
immensely harder on the poor than on
the rich. AS has been said by John Stuart
Mill and most of the economists, and as
was said by Sumner, Fessenden, John
Sherman and many of our other states
men during the war and reconstruction
period. as was said by Sir Robert Peel
fifty years ago in England, the rich are
unduly favored and the poor unduly OPP
pressed by taxes on articles Of consump-
ton. unless the wrong is righted by an
income tax Such a tax cannot be adj
vantageously levied by separate States
for many reasons. 1t must be a national
tax or not be effective. | believe, there
fore, that ultimately we shall have a ma
tlonal income tax, whatever may be the
final decision of the court about this
law"