The record-union., 1895-04-24
Will be Given a Rehearing in the
United States Supreme Court,
WHEN JUSTICE JACKSON IS EX-
PECTED TO TAKE PART.
In the NTeantime the Original Decision
VIII be Allowed to stand as tho
Law, Tt Being Understood That the
Full Text Of the Opinion of the Chief
Justice Will Soon be Given to the
Public.
Special to the RECORD UNION.


WASHINGTON, April 23.-The United
States Supreme Court to-day, through
Chief Justice Fuller, made the following
order regarding the petitions for the re-
hearing OF the income tax question:: 1.-The
consideration of the two petitions for re-
hearing is reserved until Monday, May
9th. when a full bench is expected, ana
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 rehearing Of the suits
heretofore decided. Justice Jackson is
expected to return by the date named.
Gentlemen familiar with procedure Of
court for many years can recollect but
one instance in which like action has
been taken. That was in the 7Us.
1t is understood that the decision of the
court TO permit an oral argument on the
motion Tor Il rehearng in these cases was
not arrived at until to-day. and that this
action was based on Information re-
Ceived by the Chief Justice direct from
Justice Jackson, indicating the probable
lty of his being able 10 attend sitting of
the court early in May.
After adjournment Of the court to-day,
chief Justice Fuller said lie had received
such information from Justice Jackson
as TO lead the court to expect his presence
in Washington, and then count npon his
attendance upon the court by the day set
for the argument Of the petition.
1t is understood the decision of the
Court to depart from its almost unbroken
custom OF deciding upon the advisability
nf XAy1fp
gestion nom counsel than is contained ia
brief written statements is due to Ehe ap-
probation which the mem bers have of
the vast Importance Of the income tax
cases, aud their desire to have it under
stood by the public that they are not
disposed to place any obstacle in the way
of the fullest possible presentation of the
case. The usual practice with regard to
petitions for reboarlng is to grant them
upon the motion of one OF the mem bers
OF the court who mas cOnCurred in the
decision already made, but 1t would ap-
pear in the case taken in the present in
stance OF submitting even this prelimi-
nary matter 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 compro-
mise. Justice Jackson, therefore, will
virtually come into the case as an UNI
pire."
In the meantime the original decision
will be allowed to stand as the law, and
it Is understood the full text Of the Chief
Justices opinion will soon be given to
the public.
Ordinarily, the court would take a recess
from May 9th for two weeks, and then
adjourn until next October, but it Is
within It's discretion 10 continue the
present term indefinitely, and ii is not inn
possible that It may extend the term, in
I ha of 4
upon, especially if it should appear upon
Justice JacksOn's arrival that Iis health
IS Issuthclently robust to permit him TO take
on himself the responsibility of sitting
through an argument on the merits of the
case and the extra work Of assisting IN
the preparation of a decision.
The news OF the action of the court was
received at the Treasury Department
with much satisfaction, especially as it
was announced that Justice jackson
would be present and take part in the de-
termination of the question. Without
any positive knowledge on the su bject IL
seems the general belief that Justice
Jackson Is predIsposed in favor OF the
consututIOnalIty Of the law, and hence
would be very likely to vote for rehear-
ing, thus making q clear majority in
favor OF granting the petition. \ rehear-
ing Is earnestly desired by the income
tax officials, as with d full bench there
necessarily Will be full majority either
for or against the law, which would GER
tainly have the effect OF doing away with
the vast amount of litigation now prom
ised.
AS to the chance of the courts deciding
adversely to the law, the officials feel lit
tie uueasiness. They argue that the Cii-
rect tax question, which some mem bers
of the court regarded as deeply involved,
was hardly touched upon in the argu-
meut of the case on behalf of the Gov
ernnent, its counsel assuming that the
court could hardly desire decision of a
subject which they thought by reason of
a long line of DECISIONS has chased to be
an open question. Senator Lindsay of
Kentucky. speaking on this matter, said:
IF the Federal Government has not the
power TO raise revenues by taxing in
comes arising from rents of real estate in
time of peace, neither has it the power in
time of war. If the power does not ex-
ist, it should be supplied by coustitu-
tionaI amendment. The civil war estab-
iished the rights OF the Federal Govern
ment to operate upon individuals in the
enforcement of Federal authority. The
Government should have like power i'll
the taxation of all incomes"