The San Francisco call. [volume] (San Francisco [Calif.]) 1895-1913, 1895-04-24
MERITS TO BE ARGUED.
The Supreme Courts Action
on the Income Tax
Decision.
MR.. JACKSON as AN UMPIRE,
Now There Is a Prospect of the
Whole Law Being Declared
Constitutional.

WASHINGTON, D. c., April 23.-The
United States Supreme Court to-day,
through Chief Justice Fuller, made the
following order regarding the petitions for
the rehearing OF the income tax question:
"The consideration OF the TWO petitions for
rehearing is reserved until Monday, May
6, when a full bench Is expected, and IN
that event two counsel on side will be
heard at that time"
Though the order does not explicitly so
state, it means an argument will be heard
not on the merits Of the income tax ques-
ton itself, but on the question of whether
or not there be a Tehearing of the suits
heretofore decided. Justice Jackson is
expected 10 return by the date named.
Gentlemen familiar with procedure OF court
for many years can recolect but one in
stance in which like action has been taken.
That was in the '70s.
It is understood the decision of the court
to permit an oral argument on the motion
for rehearing was not arrived at until to-
day, and that this action was based on
information received by the Chief Justice
direct from Justice Jackson indicating the
probability OF his being able 10 attend
adjournment OF the court to-day Chief
Justice Fuller said he had received such
information from Justice Jackson as TO
lead the court TO expect his presence in
Washington and 10 count upon his attend
ance upon the court by the day set for the
argument of the petition.
It Is understood that the decision Of the
court 10 depart from its almost unbroken
custom Of deciding upon the advisability
OF Iehearings without inviting further
suggestion from counsel than is contained
in brief written statements, IS due TO the
appreciation which the members have OF
the vast importance Of the income tax
cases and 10 their desire to have it under
stood by the public that they are not
disposed 10 place any obstacle in the way
of the fullest possible presentation OF the
case. The usual practice with regard to
petitions Tor rehearings is 10 grant them
upon the motion OF one Of the members OF
the court who has concurred in the de-
cision already made, but It would appear
in the case taken in the present instance
OF submitting even this preliminary mat
ter TO the full bench, that none OF the
Justices feel disposed TO make such a
motion. and that the arrangement now
announced was hit upon as compromise.
Justice Jackson, therefore, VIII virtually
come into the case as an umpire.
IN the meantime the original decision
viii be allowed to stand as the law, and it
is understood the full text Of the Chief
Justices opinion VIII soon be given TO the
public. Ordinarily the court would take a
recess from May for two weeks and then
adjourn until next October, but it is with
in its discretion TO continue the present
term Indefinitely, and II is not impossible
1t may extend the term in the event OF
rehearing being decided upon, especially If
1t should appear upon Justice Jackson s
arrival that his health IS sufficiently robust
10 permit him TO take on himself the
responsibility OF sitting through an argu-
ment on the merits OF the case and the
extra work OF assisting in the preparations
OF decision.
The news Of the action Of the court was
received at the Treasury Department with
much satisfaction, especially as it was an
nounced Justice jackson would be present
and take part in the determination OF the
question.
Without any positive knowledge on the
subject 1t seems the general belief that
Justice Jackson IS predisposed in favor of
the constitutionality OF the law. and hence
would be likely 10 vote for rehearing.
thus making q clear majority in favor of
granting the petition. j rehearing is earn
estly desired BY the income tax officials, as
with full bench there necessarily will be
full majority either for or AGAINST the
law which would certainly have the effect
OF doing away with the vast amount of Iiti-
CATION now promised. As 10 the chances
OF the courts deciding adversely n the law
the officials feel little uneasfDess They
argue that the direct tax question. which
some members Of the court REGARDED as
deeply involved, was hardly touched upon
IN the argument Of the case on behalf of /
the Government, its counsel assuming the /
court could hardly desire a decision Of q /
subject which they thought by reason of a |
long line OF decisions had ceased TO be an |
open question.
Senator Lindsay Of Kentucky. speaking |
On this matter, said: IF the Federal Gov /
eminent has not the power to raise reve-
nues By taxing incomes arising from rents |
Of real estate in time OF peace, neither has
II the power in time OF war. II the power |
Goes not exist II should be suppIied BY |
Constitutional amendment The Civil War /
es1aoAshed the right Of the Federal Gov /
eminent TO operate upon individuals in the 1
enforcement Of Federal AUTHORITY. The /
government should have like power in the |
taxation Of all incomes
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