New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1895-05-21
ErFECT OLE TIE DECISION.

EFFECT OF THE DECISION
GENERAL AGREEMENT That IT WILL not ~
voLNE THE EEFUNpINc or TAXEs PAID
UNDER SIMILAR Laws
A feature Of the comment in this city Yesterday
the decision OF the supreme Court declaring the
clious Income tax 10 be unconat. trNonal vas the
talk about the possible effect which that dcc-s n
mleht have t. compei the Government 10 refund ihe
many millions which had collected under previous
income tax laws. /, WIS said that tho decision
might lead to endless suits FOR the recovery OF
money paid the Government during the war ana
Immediately after the war and that might mean
drain or more than 100000 upon the Treasury
Even IL TIE claims OF persons Nho had pail income
tax under former laws had been ontla"c4 on ac-
count OF statute OF imitat ors Il was sal the
decision doubtless would lead to rlucn agitation 20
try TO induce Congress pass avs for ne refund
ing Of the money. Many Ncw-Yorkcrs who spoke OF
the matter yesterday evidently regarded f. re- most
serious and likely to affect the commercial standing
OF the Government Leading lawyers. however.
said that there no fear that the Government
would be compelled to pay back any OF tHe money
which was collected to elsii.n the credit - tAe
country In time C.. war. John \ sullivan. Collor-
tor Of Internal Revenue for the Second District %;
New-York said that any such Gains were clearly
outlawcd by Section S227 OF the Revised statutes.
which declares;
ternal tax alleged have ben crron' a'y or DE,
caly assessed collected. y q an iont.iy al eye
S ySro.,,,lv Collected shall be- nan;aln.l 10 ary
court lne-s the same Is h:'CsAi ", mn mo yeas
next after the cause % action accrued.
Mr. Sullivan said that hope that Congress
would be induced accoun; Of the decision ~ t"e
supreme Court 70 pass acts for the repayment -
,rroroe tax collected IN war times might wei be
abandoned LAWYERS TO whose attention the gee
ton Of the Revised Statutes was called SAID mat il
undoubtedly bar 20 any suits FOR me recovery
| Of income tax paid under former laws. ana oven
lgt Ut
| was doubtful II the decision Of the supreme court
| declaring certain Interpretation Of the customs
laws TO be erroneous would enable persons Mo hid
| paid q TAX under such law without iTo'ft - sue
FOR the recovery OF the money. As 10 posslp' a'o"
/ ~ Congress the opinion o. llwyers seemed 10 Do
that Congress could be trusted not TO vote - repay
any money that mad been collected Tor " ia"''"'
purpose.
| William D. Guthrie IN his recen: arcurnen; on me
| Income Tax law before the supreme Court cA"eI
attention to the subject as follows:
The people Of the rqe1 x5 saes q s the &i i a
| ,ro.iI ma ke 4 similar sa 'fncc today, u - W.
meo.ssrT. Congress has not rcturnei the gomoI
| unfair In IFS incidence hts IL 'r'I M ,"a" - vot
iec!se TIA; certain Interpretation OF IA, t @
laws has beer erFonc lH ar,i,,cT ~ fa.. his
| uni arlly PAID without protest - e'''''- ~ W "
dues rti"n .., cock 20 have this money refindol2
| ~ MOI ;.o f,.opo willingly ana slhay No.
Dii tn.y not submit 70 sacih5'e . o" "a hc aml
the WORE !Yoh, 1 g.. 70 the homer Of that heroic
senerston 'hat no man co1 cop be 'G TN c, q 5-
20 collect tie money. tnougn many %
esc5 me Sgt n,cE.ng the consiitutionali,y - ne
,av ,,r,l tl~ec wears atter Apl,i"I. 49,,
be- opp2fdea a - Tnrncpc Of civil right 70 hoi nc
sacrifices. Willingly an - for unlawful cxact.ons
in time Of pe"ce, ,,i,,od 20 oy patriotic people
T., ' i'm Of war should furnis1 no lr''''.' fr
heon Ne Doctrine - Ineleh cons. ~ In 10
co., conf E ,rmao a. harte Of E4GG,, Z II 5marIs
years after Iagna cnar,,, in the quaint Ian
charter re% bn St century and forasnHcn as ',
Sl'se 81 eo , rf our realm are IN ;,ir NAY ~, ,
divers 2eops % blch thew have given 70 ;s n'inI
! tinc Tor our wars ana OtnrI 49, o..,, th.y wore
great ana good VIII ~, ~ hond1ee them ana tnclI
heirs because they might ~ ,he axos which nave
on ne tbTouehou the realm nX or fha;
our name. We are gr1n,e asks r. ;axes lno crs-
,, be fe'i by roh or in any o'ner "'"''''''
'o Tbis declaration Of prncple taat y y re.te
OF war should no' .o In the Of Hepburn vs.
Grswold I'm language com. 'csanpc word: ~ IS
nces.m' tha anil he lumg q" Hn ,
cyIl war aGi g" tor R@pabr nimost uniyersn am
fercnf views never before 'hine..pI ny many Tho
statesmen or ffyraNlc cons; lcratc l'ne.',"'
upon tho c0nstiiutonaI ,n va assumed from pa
ocu,ive autso' inc sumption found ''"'S '"'''"
cation In patriotic hearts -, . ro,or,ors about IN,
W. Guthrie declined TO tax ~ ,',',n, , ,,oul.
= "',,o, ycs,c-lav. saying mat he 'h0"F"' " =,
a 49, "a ,.s.o eor him to make any '""'' ~ -.
! " !, choa,o ybo made the CLOSING @" I
= ai,s, the cons,tutonalty OF me i''o", ,,r,son
0 Iso declined 10 make any com'"' ,. 60 cav .,
a''y ~ have SAID IN court All nav ar,c,
- | -, rhiect" lanes {. Garter WV .r,., :.
g | t., favor O, the law was In "' ' hich INNS
g. when he was asked about '"' -, i,co,nc n,
= to pursued BY persons who had i'' s,o,,c court
- advance Of the decision % u. .e,id Under protcs
4 IL carter said: "ThOsr VINO iAs 10 others al
,rnlaby viii be reimburse, TO pass Il rcsO
" ,hcv can do IL TO wait foi oo"0
e luton In their favor. =, cha, only few person
- III civ nrobably had paid No ,o 90 10 Europ
Thcy were people VINO were "D.ro,ibc OF paying III
and wanted to get rid OF Inc r.hcy sent checks wit
FAX before they went away. i,rhe information r.
,nelr returns OF incomes ,aen TO the effect tina
ceiyed from Washington mas V1n,o the Treasury D.
ohout $1,000 has been paid IN. sorry now that the
,vcrc i'm such a hurry. and tn., their money back
"re,r or more before they ftt ,hev sent in thei
I,vcn If they made protests VIII suits the re
rhecks they may have TO uesr,n suits would com
cnvery OF the money. and tnoa large part OF IN
noI them to pay to lawyers, Government.
''intcrnal Revenue Collector 'cb surprised at IN
prnoklyn said ne was not mucm morey would hav
Ilnceio1 Asked whether the ~ ~ he said:
W he refunded those who had pa ',,,r6er protest Wi
10 .WoII only 10 those who PAD .hnrs viii have 1
,n. money be returned. The OCT oct appropria,in
nait until Congress passes a''
money for that purpose. ... have been very sa'''