Evening star. [volume] (Washington, D.C.) 1854-1972, 1895-03-13
THE | !COME TAX CASES
Arguments Of Messrs. Carter and Choate
Before the Supreme Court
Points Brought Out for and Against
the COnstitutiOnality of the
Recent Law.

After The Stars report of the Supreme
Court proceedings closed yesterday Mr..
Carter addressed the court. Proceeding to
consider the constitutional questions in
volved in the case, Mr.. Carter said that the
law was said to be unconstitutional be-
cause an income tax was direct tax. us
that an open question in this court?' he
asked. The court had said it was liable to
err, and they were bound to believe it.
Naughter.) And he would not for mo-
ment argue that a wrongful decision should
not be reversed. Direct taxes, Mr.. Carter
argued, were those that could be equally
apportioned among the states, such as cap
itation ana land taxes.
Furthermore, the capacity to collect. as
well as that to levy tax was had in mind.
IT, for instance. the limit in the income
tax law had been placed at $4,000 instead
of $4,000. it might be that in Texas there
would be no one with sufficient income to
make the law applicable to him, and thus
Texas would remain altogether untaXed
| under the law.
Justice Gray's Question.
At this point Justice Gray interrupted
Mr.. Carter to ask if he did not believe that
the trainers Of the Constitution had meant
in specifying duties, imposts and excuses
that all other taxes should be regarded as
direct and to hold to the idea then SO
prevalent of coupling taxation and repre-
sentation. but Mr.. Carter replied that such
construction would put limit on the
Constitution by implication, which ne did
| not believe would fall within the duty of
| the court. The trainers of the Constitution
had evidently proceeded upon the theory
| that they had disposed of duties imposts
| and excuses by prescribing them, while all
| other taxes provided must necessarily fol-
| low the rule of apportionment. He did not
believe they would have been caught in
| such predicament.
Discussing the question of the meaning
| Of the word uniformity" as used in the
Constitution, he said it was known that
the trainers had in mind territorial uni
fcrmity, but 1t was not known that they
meant general uniformity. Nor could he
| find an injunction of uniformity in the
word tax" as others professed to do.
AS to the exercise of arbitrary power by
Congress, he asserted that if undertaken
| the disposition should be checked by the
courts but the taxation of wealth was a
legitimate function Of Congress, and there
was no occasion for interference. If there
| was provision, for instance, for taxing
bald-headed or red-headed men, it would
be different, and such provision would be
an evidence of the use of arbitrary power,
but no such whim or parallel exercise of
power had been attempted. He asserted
that there was no ground for the fear ex-
pressed that the burden placed upon the
| rich by the present law would be followed
| by others of a like character.
Considerations and EMISSIONS.
Mr.. Carter was discussing the question
| of classification when interrupted by JUS
tice White with an inquiry as to how he
| would account for the various decisions of
| the courts to the effect that attempts at
| classification were. in fact, not classical
| tons, but mere evaSions When" re-
| piled Mr.. Carter, there is an evasion. 1
grant that it is an exercise of arbitrary
power, but when these acts are based on
| public grounds and do not constitute
arbitrary proceeding, the act is legitimate.
Congress in such case is seeking to es-
| tablish it's own policy. 1t may be right
and 1t may be wrong, but it is guilty of no
evasion. and it does not become necessary
| for the courts to interfere"
With regard to the aSSeveration that the
| subject of taxation in the case OF state
| and municipal bonds was not in the power
| of Congress, he maintained that the Ques-
| ton had never been determined and was
open to argument.
In closing, Mr.. Carter said he was not
among those who would circumscribe the
power of the court to sit in judgment on
the acts of Congress, but the power OF the
courts in this respect had been limited, and
he hoped the day would never come when
it could be said that the court had reached
the limit For that matter, however, he
was of opinion that the limit had already
been transgressed when the court finds 1T
self considering questions of sociology and
the general question of the taxing power
of the country's lawmakers. Nothing could
be more injurious to the stability of the
government than an attempt on the part
of the court to review the action of Con-
gress when the question of the right OF
Congress to legislate with respect to taxa
ton was involved. No one would question
the right of the seventy millions of people
of this country to settle such matters for
themselves by their votes, and if left to
themselves there would probably be
peaceful solution, but If in the very hour
of their triumph they find an obstacle in
their way in the shape of a judgment in a
lawsuit, they are liable, If need be. to find
a way to accomplish their ends over the
Constitution and the court.
Mr.. Chonte Against the Tax.
Mr.. Choate followed Mr.. Carter, speaking
for the appellants. His is the closing argu-
ment in the case, and as he began only
forty minutes before the court adjourned
for the day, he had only fairly opened when
the hour for adjournment arrived.
After Jupiter had Numbered all around
the sky and had leveled everything by his
thunderbolts," Mr.. Choate began, "Mer-
curry came out from his hiding place and
locked around to see how much damage
had been done. But he knew" he contin-
| ued, that it was only stage thunder, and
was enabled to reassure gods and men,"
He came as Mercury did, to bring calm and
assurance, and he would not attempt to
vie with Mr. Carter He declared that he
had never before heard the argument used
by Mr.. Carter, that the popular wrath
might in any event sweep the Supreme
Court away. He hao likewise been sur
prised to hear that Congress was to be the
sole judge of the powers confided to it by
the Constitution. AS for himself. he be-
lieved there were private rights of prop
erty to be considered, and he believed that
this court was delegated to pass upon such
questions as were here involved without
asking the consent of the Attorney General
or any one else. He declared that the in
come tax was communistic, and said it was
defended here upon principles as commu-
nistic, socaliStic and populistic as had
ar n a non
blage and he had been astonished that the
Attorney General had made place for it's
federation the ground that it was d.
| rected only at the rich.
Evidence of Inequality.
Mr.. Choate said that If the law was en-
forced New York. New Jersey, Massachu-
| sets and Pennsylvania would pay nine