New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1895-05-08
RUBBER
HOSE
60. Iovus sta BILE, etc. very
..fuI orstcie nj the lowest price ana Oh
the best quality. ..
H0OGMAM RUBBER CUMrAWI
2, WEST and ST..
Ill nnCnDW AMI 9TH AVE- HOTEL.
the community least able to support .ne''' anu
already bearing more than Its fair snare.
AIM OF THE FOREFATHERs.

a'reodv bearing more than It's fair share.
AIM OF THE FOREFATHERs.
"No one will DENY that In linking taxation and
representation inseparabiy together our fore-
fathers aspired TO n system OF taxation which,
being ordained BY the peoples own representa-
tives would he certain to distribute the pubic
burdens with the nearest possible approach 10
Justice and equity Yet the irony OK events IL
such that this very principle Is now invoked 10
nullify a tax the exact object and purpose OF
which are TO rcctfy the wrongs ana Inequalities
OF an existing system OF taxatioh'
"Wha, is legally and theoretically possible Is one
thinR-what il actually and practically possible
IL quite another. How does ms new W. -, nv ~
that personally generally. together WIN u" IN
come must be taxed by the rule OF appo''oh-
ment-how does this new doctrine Work III pIn ,,
ticc. and what Is It's operation as oe'we' ''u,
vidual taxpayers? why. II Is conceded on hli
hands that II will cause the most starting IN
cqualitcs- making man In one part OF me
Union pay five six or ten times as rucn as an
other man pays In another part oil tne '"''" ]"
respect Of tho same amount or property
When that precise situation OF n1airs was de-
veoped In n tax case In this court III i.'' wv
Judges made small account 81 Adam smith or OK
Turgot-thcy DID not pure their brains over the
rcnncments OF the SCHOOL men or the po"'icai
philosophers. English or Continental or any
other. They said In substance: Here ~ a con,
stitution ~ government--not metaphysical
treatise II Is not meant for the uses OF de-
batting society. but for adaptation ana appica-
q
fore, II declares that certain taxes must De APP
portioned. the taxes II means are taxes In their
nature apportonabie and no others. The tax be-
fore us is not In Its nature appor'ionapie WIN
ont violating every principle Of taxaton-there-
fore. il is not tax which Is required 10 De APP
portloned. 49,.
fer ourselves TO be begued with the flattcring
JUNCTION that under this new constitutional doc
trinc the Federal Government does not sustain
serious impairment In ono OF tho most I'M
nj n q 4 IhcOrctcHllv
It's taxing power may be unarected fracu-
cally it is cut up by the roots as to very
large share OF the wealth OF the country, as 10
all income and as TO the great mass OF all
personal property. Such result. i, II must
be- will. firmly believe. when fully compre-
hendcd by the American people be universally
deprecated great public calamity Ih"y
have come 10 take pride In the United states
a the representative OF an indvisible nation
ality. as political sovereign cIuai IN authori-
" 10 any other on the face Of the globe, ade-
1,iate 20 all emergencies. foreign or domestic
and having ut It's command for offence ana dc,
fence and for all governmental purposes an
the resources Of the Nation. II VIII be an uh-
welcome awakening for them 10 discover thht
this thing Of their faith and their pride Is but
a manned and crippled creation after an IN
vested with but a fraction OF the most I'M
rortant Of governmental powers and weakest
exactly where It's strength should be the great
est. Nor Will II lessen or mitigate tneir sur
prise 70 learn that an instrument when mas
long been Landed 10 the skies as the culr,inh-
ton and browning glory OF n peoples taxation
war ia now found to be 80 contrived 'nat.
while accumulated wealth shirks and escapes
its due share Of the public burdens under cover
81 ia provisions the less fortunate m"mbers
OF society whom the Government reaches
through what they eat and drink ana wear
and all other things they must have and must
buy are wholly without constitutional protec-
ton. and in the matter Of taxation are pra'-
tically al tho mercy Of Congress
SIR cHOArE BEGINS THE CLOSING ADDRESS
The A,torncy-Gcneral spoke briefly occupy
ing less than an hour by several minutes. and
at 3lj was promptly followed ny Joseph II.
Choa'e. In the opening Of IN" closing al
dress. His frs, sentences were almost dra-
matte In their force and appositcness "I'ut.
may IL please the court" h" said. we arc In
n court OF Inv and In the court OF the Ccnstl-
tuition We arc not masqucradng before n
quizzicai historical society. as the Assistant
Attorney General seemed 20 assume In his al
dress Sor are We IN political nsspcinton
where his chief might rightly hc pleading for
an amendment - the Constitution. In order 10
get rii - what he terms the cn"ie doctrine
Of appor'!onfncni
Mr. Choatc said tina, the reason why tho
whole country was anxiously awaiting the de-
cieion ~ the court which u was hop"H
was 10 bc tho ultimate and hnal decision IN 'hc
casc was not that they were concerned about
the uaymeni 81 the paltry per cent ~ incom"
for term 81 nvc years: that they could ana
would. II necessary. gladly pay but bc'husr
thcv wanted To- knoT whether or not what hhd
been believed 10 be raf'guard. purchased ny
their forcfathcrs. upon good consideration
paid WAS TO be 'rampled under foot ana us
protection denied I'm the future. That was the
question which IN" peopI" wanted I" nave
answered. - 1,,.
said he would consider II ns rch"aring. ~"
would assume that Mr.. Justice Jackson. VINO
was happily able TO be present and thus com
plete the numbers ~ the court. would not ask
his associates 10 reconsider IN" decision 81
question upon which they wcr" united, ana 10
which the representatives ~ tho Governmcnt
had given their adherence II" said h" w"uld
trent the decision of the court lately Delivered
ne tho settled law Of the land and IN that View
would leave the political conundrumS pro-
pounded by the Acknowledgement To answer
themselves He did however. review some or
The PROPOSITIONS advanced by 'he Attorney Gen
eral I'm half-humorous. hnlf-sarcnstc way:
tina, seemed vastly To- amusc his hearers ana
especially the lawyers. Speaking ~ Mt olncy
declaration that rents from land. after they
have been received 10y tho landlord ana arc III
his pocket become personally. ne salh 'hat
seemed TO be the Attorney General iavo,n r
place for scorching them out. Later on MT.
'hoate said he would inquire into the power
of Congress TO tax the bulk OF mans per
sonalty
MR.. CHOATE WAKES HUMOROUS
Jus, before Mr. Choate began 30 speak. the
fundamental historical brief OF Assistant At
tornev- General Whitney had been distributed
TO the Court and counsel. which afforded
him a text for brief addition to his ad-
dress lie said he could not learn one nun
dred pages Of history In Ave minutes. and there
fore he could not tell what Mr.. Whitney had add
ed to tho general stock II historical knowledge In
that prodIction. But he heard what he hhd TO
say in regard 10 il In his speech where. In erect.
he declared that he would illuminate the path
backward II the Court ar II rctreated from thc de-
cision already made UaughterJ Mr.. whitney
had assured the Court that they had not been
heard in the original argument on the question OF
the tax on rents as "A tax on land. ana therefore
a direct tax. Mr. Choate believed fhat the speak
or and his assoca ties had been fully heard then on
that topic and cited the Court to the original
brief OF the officers Of the Government where Tor
score Of pa gcs that proposition had been exploited
Whitney in his latest compilation. even down 10
the decision OF the Court In l53th u. $. Reports.
was exposed In the former document. and did
Lar rcl n Ga