The morning news. [volume] (Savannah, Ga.) 1887-1900, 1895-03-17


No argument that has been made before
a legal tribunal in a long time has excited
so much comment as that which Mr.
James G. Carter Of New York delivered
before the United States supreme court
last week in the income tax case. Il was
not. In all respects, a legal argument. Il
was a speech rather. in which an effort
was made. apparently. TO influence the
court BY predictions Of what might hap
pen If the court decided against the in
come tax
Mr.. Carter has the reputation OF being
the leader OF the bar Of New York Indeed,
not a few OF the members Of his profes-
sion regard him as the ablest lawyer in
the United States. He Is not a man
given TO the expression Of hasty views.
and he is noted for his conservatism.
Therefore. what he said in the income
tax case causes all the more surprise.
Mr.. Carter appeared with the Attorney
General in support OF the constitution
ality of the income tax law. His position
was that congress is the final and sole
authority as to what public policy re-
quircs in the matter of placing burdens
on one portion Of the community and ex-
empting another portion. In other words.
whatever congress does in respect 10
taxation is final. and should be obeyed by
other departments Of the government
without question.
According to this view. congress is not
to be guided by the constitution in levy
ing taxes, and the supreme court has no
authority to review its acts.
But there are other things which Mr..
Carter said that are calling out a great
deal OF comment. Among them was the
following:
a triumphant majority. firm in the pos
session OF a view which they believe TO be
just ard right, will find a way to the ac-
complishment of their purpose, If need be.
over the ruins of constitutions and of
courts. 1t will be wise not TO provoke
such a contest
What did Mr.. Carter mean by the fore
going? Did he not mean that unless the
burdens Of taxation are placed to a great
er extent upon the rich and to a less ex-
tent upon the poor there will be an up
rising OF the masses that will result in
the overthrow Of the government? He
could hardly have meant anything else,
and that is why he took the position that
congress, representing the masses of the
people. is supreme in distributing the
burdens which the people must bear.
Nothing that has been spoken upon the
floor of congress by those who are classed
as demagogues is more in harmony with
the utterances of communists than some
of the sentiments contained I'm this speech
Of Mr. Carter's. And it is said he talks
in private much in the same strain that
he talked before the supreme court. He
views with alarm, it is said. the accumu-
lation of vast wealth in the hands of the
few, and the growth of immense trusts.
which control transportation and the
prices OF the necessaries of life. The out
groupings of unrest, such as the great
strikes Of the last few years, he does
not regard as passing phrensies which will
soon disappear, without leaving any per-
manent marks of their existence. but as
signs OF a determined protest against the
undue accumulations of wealth, and legis-
lative and corporate injustice, to which
heed must be given.
And yet it is rather strange that Mr..
Carter, who has done more, perhaps, than
any other man to strengthen the great
trusts and corporations in their positions,
should raise his voice in warning against
these fruits Of unwise legislation. He has
been their most trusted defender. Only
recently he appeared as the counsel of the
Bell Telephone Company in its effort to
secure a continuance of its monopoly.
However, what he has done as a lawyer
has little to do with his views in respect
to the question he discussed in the income
tax case. A matter OF Importance is, are
these views of his sufficiently well found
ed to call for serious considerations Are
the conclusions he draws from existing
conditions correct? 1t is remarkable that
the most eminent corporation lawyer in
the country should reach such conclusions,
and that probably is the main reason why
so much attention is being given to them.
1t will hardly be doubted that he has given
a good deal of encouragement to those who
lean towards communism.