Richmond dispatch. [volume] (Richmond, Va.) 1884-1903, 1895-05-08
GRANDSON OF JAYS.
lie appears as Counsel In Iucone.Tax
Cases.
ARGuNENr or MIR. WHITNEY
20 settled Definition Of Word
D~ts"-Dircet TRxcx-Importance
4 \ supreme Court Rn,ins.-E.emp-
Hons In tac Law.

so-day in the presence OF n greatly re-
uuesd audience Of spectators. lawyers as
well as the public In general Among the
spectators who to-day attracted atien-
iion was Colonel Winiam jay, one OF the
counsel for the opponents Of the law a
grandson OF Chicf-Jusiice Jay, VINO was
member OF The court when the nrst
decision Of the court was made on the
subject Of direct taxes in the celebrated
hylton case OF 1894. although he ala not
take part IN the decision.
Asaistaut-Attorney-G General Whitney re-
sumed his argument in supper; OF 'ne
ronsatutionalty Of the law under con-
Eidora,ion. lie argued that there was 81
settled definition Of the WORD du' ~
the Jurisprudence Of this coHh.'S' ""'
The court was left 70 the dehni'o"
&wiyen 10 the term Ia decisions IN previous
fo~ Guidance IN determining us
nncauinG H..
q sscn,ring then 10 the term direct
a. Mr.. whitney said that the re-
E.cs,cb made by him had led him TO con-
.m3e mat until IT had found place In
H. American Constitution it had never
Nc n Known OF itN"eh'~~N q"
term.
Proceeding q discuss the decisions or
- court Mr. whitney said: Great
weight should be given 10 every principle
clearly and del bera;c.y laid down by the
court although not necessarily involved
On .re decision. The doctrine OF stare
decisls should have It's EXTREMIST eNien-
sion ln cases involving the Fundamental
principle OF taxation. The necessity LOT
che application OF he doctrine was never
greater than In Tie present case. 1t
would be u national disaster II Congress
o0uiL not In times Of sudden stress reg
implicitly. not only on the precise rulings,
but on principles and definitions delbe-
yately cnunciGted by this court.
PAST RULINGS.
Taxation. Mt Whitney continued,
whether IN times Of war or times Of
commercial crisis must be extensive AID
complicated. and must look 10 past rul-
ings NJ this court Tor the limits Of us
authority n these rulings are indefinite
and Indicative of doubt II is n misfcr-
tune. But Il this court. by unanimous
opinion. delivered in an authoritative
manner and with apparent intent % set
lie forever line Of distinction. defines
constitutional powers relating 10 taxes,
then Congress must necessarily rely on
them and must necessarily frame its
revenue legislation accordingly. Congress
cannot look into the records and briefs
20 see whether all possible suggestions
were made 20 the court or whether tn
arguments were put with sufficient force.
IL ls respectfully submitted that the re-
sp0uslbility for an erroneous decision IN
this regard must be Ul0Ce' upon tie
justices who concurred in the decision,
and not upon their successors in a later
decade. generation. or century.
g O. nth ID haf hot no. or.
not the taxes under consideration are laid
jn time Of actual war should not
affect IN. construction of the cOnsu-
tlt.0nal clauses. These draw no distinc-
ton between war and peace, nor can
any distinction be carried into practical
effect. 10 was established in the time
of Chlef-Justice Marshall that If the
means selected by Congress are proper
Congress is the Judge of their necessity"
THE EXEMPTIONS.
Discussing the exemptions In the Law
90 which exception has been taken by
the parties 10 the litigation Mr. Whit
ney called attention T. the fact that they
were not originally Ia the law and were
not placed there by It's friends, hut 10y |
its oppoi ents. one was suggested by |
Senator Morrill,. one 10y Senator Cullom, |
and another by Senator Hin upo,.
grounds of public rohcy and philan- |
II
comes from savings banks would tend
10 discourage habits Of thrift ana accu-
mutation, and In relieving some Of the
cooperative institutions OF the tax others
with great accumu.atOns of money
might escape the burden imposed upon
Others. But without Going into these In
detail Mr. Whitney called the attention
Of the court to the long line Of decisions
upholding the power Of Congress to make
exemptions In e. neral.
Ia concluding he appealed 10 the JUS
TiCes 10 consider the whole case. nclud- |
ing the questions OF tax on rents. as II " |
had never been before them. and If so !
doing they gave due weight 20 all the I
Facts and The law there was no doubt |
IN his mind what the judgment Of the |
court would b..
Mr. Whitney finished at 2:e0 O'CLOCK. |
and was followed by Attoney-General |
Olucy. who closed the case Tor the gov
eminent IN support Of the law.
Chlef-Justice Fuller questioned the At |
torney General as to his opinion when |
rents became taxable as money 10 which |
he answered that IL was after they had
been received, and were in ones actual
possession.
MR.. CHOATE
The Attorncy-General spoke briefly
Occupying less than an hour 10y several
minutes. and al $3.50 was promptly follow
e. by MIR Joseph III. Choatc. i'm the opcu-
ins OF the closing address. lis first |
Sentences were almost dramatic IN their
forie and appositeness. But. may it
please The court" he said. eve are In
court of law and in "a court OF the Con-
su'lii1n We are no. maslueradng be
1or. QuiZzical historical society. as the
the Assistant Attorney-General seemed
L. assume in his address. Nor
III .
Aa chief might nightly he pleading to
an amendment, TO the Constitution in
order 10 get ria OF what he terms the
tneie doctrine of apportionment."
MI Choate said that the reason " by
IN whole country was anxiously awaiting
thc decision of the court. which 1, was
- be hoped was to be the ultimate and
inal decision in the case. was not that
ih'y were concerned about the payment OF
'he p3luy Two per cent OF income for !
"a term OF lye years: that they could. and
M0u.1, u necessary, gladly pay; but be-
cause they wanted TO know whether or
not what he'd been believed TO be a safe
bliTI. purchased by their forefathers,
upon good consideration paid. was 10 bc
'iampled under foot and It's protection
utniec In the future. That WAS the ques-
acn which the people wanted 10 have
answered
Mr. Choate spoke only half an hour,
when The court adjourned. In that breif
me he reviewed some Of the PROPOSE
IONS advanced 10y the Attorney General
D d talf-humOrous. half sarcastic way.
trat seemed 10 vastly amUse his hearers,
ana especially the lawyers.
The more serious part OF his argument
W., directed against the dogma OF the
,dcfecncss o. pTecedents.
--s.-
suicide in Baltimore.
BALTIMORE. MD. May John Wat