The San Francisco call. [volume] (San Francisco [Calif.]) 1895-1913, 1895-05-09
UNEASY AS TO JACKSON.
It Is Thought His Views Are
Similar to Those of Jus
tice Field.
RETURNS ARE TO BE TIED Up.
New York Corporations Propose to
Fight the Law to Finish in
the Courts.

WASHINGTON, D. c., May s.-Though
there seems TO be no real ground upon
which to base a belief that Justice Jackson
willvote with the four other Justices against
the constitutionality OF the income tax
the impression generally prevails here that
Justice Jackson Will take the same view OF
the tax as Justice Field. The Internal
Revenue officials, for some reason or other,
are apprehensive OF this.
One of the prominent officers OF the In
ternal Revenue Bureau this morning said ::
at is q fact that the Internal Revenue
Bureau is apprehensive as TO the result OF
the decision. The apprehension IS that the
decision may destroy the law. There IS
very strong belief, amounting almost TO a
conviction, that Justice Jackson is Dem
ocrat OF the school of Justice Field and
that he will agree with the latter as to the
main principles of the law. The only re-
1It of that could be that the law as an en-
tirety would be declared unconstitutional.
There is much in the record OF Justice
Jackson and in his known legal tendencies
TO warrant the conclusion that he may
take exactly the ground which Justice
Field laid down in his opinion.
Justice Jackson is an old-line Wing.
He is nominally Democrat, but he does
not owe his place TO the Democratic party.
He was appointed by a Republican Presi-
dent and was confirmed by Republican
votes. 1t is known, moreover, that he was
particularly called to the notice of Presi-
dent Harrison by Senator Hoar OF Massa-
chuseIts, who had become a very close
friend OF Nj Jackson when he was a men,
Der OF the Senate, and who knew perfectly
well what the bent of his mind was.
Senator Hoar was criticized good deal by
his Republican associates for having
recommended a Democrat TO a position
on the United States Supreme bench.
Senator Hoar is strict party man, and at
the time Justice Jackson was appointed
TO the bench the Senate was close and
no Democrat who was opposed by any con-
siderable number OF Republican Senators
could have been confirmed. 1t is known
that Senator Hoar secured the conhrma-
ton of Justice Jackson by specific and
emphatic statement that he was right on
all OF the constitutional amendments and
all Of the war issues; that, in fact, the Re
publican party, If any question should
come up in the United States Supreme
Court which might involve the contro-
verted questions of the war, might conf
IDENTIFY rely upon Justice Jackson, although
a Southern man, to decide in accordance
with the Northern view Of constitutional
amendments and all vital questions which
resulted from the war.
The result viii be very embarrassing TO
the treasury and will give infinite annoy
ance TO the Internal Revenue Bureau.
Perplexing questions of all sorts are GER
tain TO be submitted. Contests are ex-
pected in every judicial circuit. If the law
shall be left as it is decision ayerse to 1t
in one circuit on any new case viii be
fatal 1t viii entirely block the Internal
Revenue Bureau from the successful col
lection of the tax. An adverse decision in
q circuit viii be accepted as a precedent in
all other circuits so far as the taxpayers
are concerned. The treasury will have ali
the expense Of litigation, and do not be-
Ieve the emasculated law, as left by the
first decision, would yield the treasury
more than 81 ,000, 600.
at is fact that the decision has the
effect to prevent the Internal Revenue
Bureau from receiving more than frac-
tional part of the returns that were e1-
pccted.
There is no question that IN the city of
New York, the center Of the corporations
of the country, not more than % per cent
of the corporations have made their re-
turns. We are informed that it is the pur-
pose of these corporations, even if the
income tax law as a whole shall not now
be decided TO be unconstitutional, to con-
test the income tax law at every collection.
As matter OF fact, it will be better for the
Government to have the law declared alto
gether unconstitutional than to have it left
as il IS"