The times. [volume] (Richmond, Va.) 1890-1903, 1895-04-18
Arrx-GExERAL oLNErs BRrEE.
The Govsromsnrs Position as to the Pro-

The COvernmante I'1"'~h ~ =" s"o
p,@., Incsnc TX .ehearing.
WASHINGTON. April H.-Attorney-
General Oiney this afternoon filed in the
Supreme Court OF .he United States
brief upon the petition for a rehearing
of tho income tax cases. 1t was not
cxpected al the Department OF Justice
ar al the court that the Government
would respoud to ihs notice OF Br. Guth-
r,e of tho intention ~ counsel TO ask
rehearing. and at the court some SURPRISE
was expressed at the appearance of the
document.
follows:
.aThe United States respectfully repre-
sents that. IL a rchcarlng . granted II
should cover all the legal and constitu-
t,onal aues.ions involved, and not mere
Iv those as to which the court are equal
ly divided.
81 Whether a tax on incomes gener-
ally inclusive OF rcnts and interest or
dividends from investments of all kinds,
Is or il not direct tax within tne meall-
ing of the Federal Constitution IL mat
ter upon which, az an original question:
the Government has really never Deeh
heard.
cts posi;ion iu the argument was that
the ouestion had been settled by an e~-
nosition Of the Constitution practically
conternporaneous with its adoption by "A
subseouent unbroken line Of judicial pre-
cedenfs-by the concrrring ana repeater
action of all the departments or the
Government-and by the consensus OF All
the text writer's and authorities by "honi
the subject has heretofore been CONSUL
cred.
o2. The Importance &c the government
Flnr n
nounced In the opinion of the eniei Jus
tice. can hardly be exaggerated.
"Irirsf. Pushed 10 their logical conclu-
sion thev practically exclude from the
direct operation OF the power all the reai
estate of the country and all It's invested
personal property. They exclude IL pe-
cause. if realty and personally are tax
able only by the rule OF apportonment,
then the inevitable inequalities resulting
from such a plan of taxation are so gross
and fragrant as to absolutely debar any
resort TO IL.
"That such inequalities must result Is
practically admitted the only sugges-
ton in reply being that the power 10
directly tax realty and personally was
not meant for use as an ordinary, every
day power; that the United states was
exnected TO reply for its customary rev.
t0ut QulfS, lttIOiNof fHAh N@N~'H~~f -
that IL was meant II should impose di-
rect taxes only in extraordinary emer-
gencies and as a sort Of dernier resort.
1T is submitted that construction
of the Constitution Of such vital import
ance in itself, and requiring in its sup
port an imputation 70 its trainers OF
specific purpose, which nothing In the
text OF the Constitution has any tenden-
cy to reveal. cannot be too carefully con-
sldered before being finally adopted.
Second. Though Of minor consequence
Il IS certainly relevant to point out that
If the new exposition Of the Constitution
referred to is TO prevail, the United
States las, under pftG0ls iLcOme-tax
laws, collected vast sums of money,
which. on every principle of Justice. IL
ought to refund and which, 1t must be
assumed, that Congress VIII deem itself
bound to make provision for refunding
by appropriate legislation"