Deseret evening news. [volume] (Great Salt Lake City [Utah]) 1867-1920, 1895-04-18
mn INconn as mEAnINo.

memorandum ~ Attorney General
OIuyy ruoh in thc suprs me 'ouTt
WAsmSUTON, April lI-AttUtnyy
General OluCy today hiuI M tue
United States supreme curt mtm-
raudum lIt tho CJuaIlunilIn Of 300
Justices, pIvinE the gOvuru meupa view
Un The petition Tor u fehtauug % lle
iucymo tax quesliUn nlut ny opponents
Of the law.
The memorandum Is Rs iOllDwE
Charles Pollock, nprglltut, VI ffrm'
rr' Loan ami Ttust company II M'
Lewis "A. uyde, appellant We Conn
ntnltI Itutt G mpauy n the city 9i
New York et Hi, On petition Tor To-
hearing. Tho United states fotpb'l'
fully represents that u Icheatlug i-
to ns granted in the hhoyc.cuIiurd
C4lus, tue fuhcnTug should cover nil
To-, tho legal and cunstiluti mel pu'i-
tIlul involved, nud ust merely iny.o
10 % which tue court was equally
divided,
Fifst- Whether tho tax Ou Incomes
generally, inclusive % rents ami intri-
,.ts or dividuuis from Investments 10
all lu4t, IN Or is not u direct Tax Will
Iu the meaning OF the EeHofpi Consul.
tuition, A. matter upon which, 900 au
ougIu.I qutfuDu, the government hAa
really never boon heard, lla IOsiiion
at the afgummt was that the quus.
.u.u bod boon settled by txpJs,.
ton % Gro CorEiitutlOu practically
cln'cm,uraucuus with itu sdupuuri hi
auusruutut uuufukeu lluc 10 Judicial
precedent Uy the C0u,urIug aud Tts
puat,d action VI nll departments % the
Government, aud by tho CuutvuHuB OF
sIl tho text wTilets and nuth3rtl.f 10y
whom the subject has heretofore been
considered.
EucOud-Th importance o. ihU goy-
eminent OF new views uH 10 iis taxing
u .wur, announced I'm the 0pIuiJA COL
the chief Justice, con hardly uu tAHL-
pUratud. Pushed 10 their logical CIu'
c.usiUu, thoy practically exclude ifom
direct operation uf llu InAiug power
oil she estate ~ tau country aud all of
Ito Invested purHUgH. property, lHry
exclude 10 huCHuH Or really aud pet
s1ualIty are taxed uuly y tuo rules %.
superintendent, tue Inevitable invVunll'
! ties rtaulllug from such d plan Of tax
! alton are on gruss aud lAftsus az abs 10
/ lutcIy % JubaT any resort 10 %. lha'
. NNNA NNNN AaNNNNN. A.H'a'H AH.NaNNH o." N'..
tlcplly admitted, the only question IN
reply bolug thar the power 90 directly
/ tax realty aud personally was mol
/ mean. iyr uru M uu ordinary, every
| day power, luut Toe United states wu'
expected 60 rely 10 De- cust1mn,y reyu
uuts upon dutieS imIgats and excise
aud that 10 wBE meant 10 HLUull IN
I pose direct taxes only IN extraordinary
/ emergencies uud ~ lJft Of dCTnltl
| resort,
at is submitted thata construction
I OF the CgnsulutlJn OF suoh vital Ito
| plftnuCe In itself and requiring FOL
/ ils support the imputatlUu 10 M
Z nsmun OF specific purposes which
| nothing Ia the text OF the Constitution
has any tendency 10 reveal cannot bl
/ too carefully considered before buinl
finally adopted.
Though Of minor imp1f'
/ lance, u IL certainly relevant 20 puiu
uut that, ~ tDe new exposition OF She
/ Constitution referred " IL 10 prevail
the United States has, under pTyvi0u
| income tax lave, collected vast sum
Uf money which, ON every principle o
/ juitiuU, it ought 10 refund, and winch
[ 10 must be- HHsumud, Congress vii
deem itsoli bound 10 make provIsi.
Tor reluuding by appropriate legls,a
| tlon,
"llospec.iully submitted,
ORCHARD OINTy