New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1895-04-30
u-STlCE WHITES STUMP SPEECH

JUSTICE WHITES SIt MI SfEE'h
THE PvERiIiTY or HIS ARGUMENT CLEARLY
suowN-CAsES THAT HAVE nEEN ovERRriEp.
Washington. April - (SpccIaD.-The dissenting
opinion OF Assoclate-Justcc White In the Income
tax cases continues to he discussed with good deaf
Of interest by members OF The legal profession. In
his brief on the subject Of a reheAr.ng. Attorney
General Olney suggested hat Congress could not
we'll escape making provision Tor rounding sums
paid on incomes from rents and state ana munclIil
bonds under former income tax laws. Jusoc"
Whites dissenting opinion. which has JHs' been
given out In print. also touched upon THIS I'n' IN
saying:
Under the Income 'aN laas which prevailed Ia the
past FOR many ycArs. an! which covered cFrry con
'eiytb'o source Of Income rentals from real estate
aud eyorythng else vast sums were collected from
tho people OF tho United states. Tn" decision h"re
rendered announces that those were wrong
s,,liv ,aken and thereby II seems o. ne creates
claim In equity and good conscience against th'
Government for an enormous amount OF money
Thus from the change Of view by this court Il
happens that act II Congress. passed for The
purpose Of raising revenue. In strict conformity Win
the practice OF the Government from the earliest
time and IN accordance with the oft-repcdted dc
creating a claim aeainsi the Government for hun
dreds Of millions OF dollars. say creating claim
because II The Government b" IN good conscience
bound TO refund that which has been taken from
the citizen in violation Of the Cosiuiion, although
the technical night may have Disappeared by laps"
Of time because the decisions Of this court have
msled the citizen 20 his gricvous injury. the equity
Of the Government. This Consequence shows how
/ that the court should not overthrow
It's past decisions
From the foregoing Il appears that Justice White
uphOlds the income tax largely OF tho ground that
the Supreme Court had previously passed upon and
determined the question. which therefore res
adudicata and that ~ the duty of the court "to
preserve the continuity and consistency 81 .is de-
csions" and This IN spite OF the fact that It ap-
pears from Bspham's Digest that the supreme Cour,
has ovcrruled or reversed itself al least thirty
times In 100 years
Discussing this phase Of the question. II. II.
Smith formerly Journal clerk or IN" House OF Rep
rescntatIves says
tender casc-tind recent decision In the cce-
10 be- sufficient warrant for new Judge 10 consider
and pass upon question a. though II were DE- novo.
absolutely uninhu"uceh By the doctrine OF stare
dccisis No better Illustration OF thi. point can De
made than to quote the language Of the supreme
Thaw ". Richie Mackcy $685. In which the Court
said: 49,,
rule J"cisons made upcl solemn argument and
after mature deiberation CAS- would be our duty II
they were crroneousl, We would be yenturlng upon
n untrodlen ground When Chancellor Kent wrote.
uftv years ago, he rrckonci more than Loo cases
as ovcrrucd doubled. The fourth edition oi
Grcenlcars 'Overruicl Cases Gained TO have
added 800 cases TO the great number contained in
he Grti pubIca Jon Of tie work ana the Increase
has been manifold since that time The supreme
clsion in The legal -tcnder cases. said: 1T Is
no unprecedented thing. in, courts of last re-
sort. boih in this country and in England, to over
rule decisions previously made
From 1921. the opinion in Anderson We. Dunn
6 Wheat. 20 supposed to cmbody the correct
lag ~ that controversy: but In 1850 the court
I'm * lbourn VS. Thompson. l03 United States. liz
denied It's authority. There Is probably no court
that has moi n; some time overrilel Itself"
However sacred the doctrine OF stare dcciss may
appear TO the Judicial Department OF the Govern
ncnt +, has little sanetity to the Legislative and
Executive branches. by ruling Speaker Reed
sw.nt away the cob webbe1 tradition and reversed
! the parliamentary practice Of a century by count
! ING az q part Of n constitutional quorum members
| tragen, who refused to vote. That doctrine ]:
/ merely "ISourbonism run made"