The Dakota chief. (Gann Valley, Buffalo County, S.D.) 18??-1913, 1895-04-18
r.,;ust TO Business Men.

RI, President is being im%portuned per-
aouv by men of highest influence in
.tI;. affairs and a%valanched with
rr,i,btv letters and kilograms urging him
ronvene Congress in special session
+ho ropeal or correction of the income
Jaw I,w. These appeals are grounded on
%o hro,d proposition that the law in it's
cont cmasculatod shape Discriminate
with brutal injustice against the mercan-
lilo manufacturing and BUSTING business
interests in general and in favor OF the
cannon clippers and heavy owners of real
o.tqto. who were especially AIMED at.
rLcy contend that the law as it now
.,orls is so rankly and cruelty wrong
,bot common justice requires either It's
;uuodiato repeal or its amendment in
g.,,o form that will reach the rich classes
,ro ,ra exempted from the payment of
l1oir share of the taxes. How the Presi-
,.., will act in the premises cannot be
.f.trd. He has permitted the statement
81. a. made with authority that he would
oot c9l an extra session if the Supreme
f,.ri 1%ruulled the act. but that was to
,,..t the fears that the Government
m..b, not have enough money to get
-dror-h the calendar year if deprived OF
+l. revenue from tho income tax.
Tho situation as it is now presented to
,,,is altogether different one. 1t is not
g.n a question of revenue, but one of
rayo Injustice to hundreds of thousands
,l mon. who represent substantially all
n.rn j. 10 the business push, energy and
.a.n of the country. This is Il phase OF
| d.. question he had not previously taken
4.. Consideration. and there is no telling
.., hp viii look at It.
Curlails Government Revenues.
tIt,d treasury oflicf*is turn Il brave
'front.' d, the world and publicly insist that
.H. income tax VIII yield u large revenue
r suite Of It's horrible mutilation by the
Nn,r4mo Court. In confidence they will
mi vol that the law is as good as killed,
t,d that. instead of $t5,0OO,0OO to SD
100000 revenue, they do not really expect
to drag in moro than 81 100000 or S1O,-
pu0uU0. and will not be greatly surprised
q the amount should drop below the in
side figure named. They admit that bust
ness men will be assaulted by strong temp
.atiou to dodge the payment of a tax that
imposes n burden 90 them and relieves
those who are better able to bear it. They
will be pleasurably disappointed if the
whole community does not turn in and de-
.iberately beat the tax" by the discovery
If convenient offsets"
Ana then, again, here is a possibility
that coufronts the revenue bureau: Sup
/ pose legal proceedings are instituted in
Federal Courts in several States to enjoin
The collection Of taxes, new points being
raised. And then suppose the judges of
the lower courts should uphold the con-
tention and the Government take an ap-
peal TO the Supreme Court. The Supreme
Court is a tie on the main question of the
/ e0nstitutionality Of the law. Reverse the
position and let the Government be the
party making the appeal. The appeal
would fail in that case as 1t did in the
case Just heard. That would leave the
remaining remnant of the law dead in
soma parts of the Union and alive in 9TH
PTS. If not, why not? Altogether the
situation is full of complexity and con-
fusion.
Instructions have been sent to collectors
Of Internal revenue all over the United
Sta',s to withhold returns made under
the income tax law until regulations can
be prepared at the Treasury Department
II accordance with the decision of the SUI
prcme Court of the United States. "Our
work is going to be much more difficult"
said the Commissioner of Internal Reve-
uue, in consequence of the action by the
Supreme Court, and it may be quite n
while before we get matters Strengthened
out. Hence it was deemed advisable to
let the returns accumulate in the collec-
ton districts rather than have them pile
ap on us mere AT Washington and necessi-
tate double labor upon us. Advices re-
teiyod from the collectors office for the
District of Columbia and vicinity show
d remarkable increase of returns of in
comes. There has been Il crowd of people
asking for blanks and information in re-
gard 70 the proper construction of the law.
We have experienced a sort of overflow
mere at the department. too. and the mail
from all parts of the country has been I'M
usually heavy. Particularly is this true
81 the big cities in the East, where the
largest corporations are located. There
VIII be no diff encountered about
Collecting the tax. inasmuch as the law
makes provision for Il levy against the
property of persons failing 10 comply with
me regulations issued by the Internal
revenue Bureau. OF course there is a
remedy by IN injunction, but pending
sich procedure the taxes much be paid"
Views of Attorney General Olney.
so far as the lower courts are concern
e. said Attorney General Olney, 1.-The
1iVision of the Supreme Court upon the
income tax law is as binding as if the
Whoie court had been unanimous in its
FAVOR. | cannot believe any judge would
grant an injunction to prevent a collector
rom collecting the tax Oh incomes derived
from other sources than rents or State
ana municipal bonds in the face of the
supreme Courts action. The only way
'"h See by which persons who object tc
paving the tax can secure judicial action
y by their paying the tax under protest
ana entering suit for its recovery"
BOGtlS OnCTAHE STANDS