The morning news. [volume] (Savannah, Ga.) 1887-1900, 1895-04-10
A MIX OVER THE INCOME TAX.
THE ATTITUDE OF THE COURT To
BRING MUCH LITIGATION.

The Failure of the Judges to Render
Decision Relative to the Consti-
tutiOnnIity of the Law rs whole
sure TO Encourage Resistance
From Those Subject to the Tax.
Moore TO Press His Fight Against
the Law as a whole TO as Early a
Conclusion as Possible.
washington. April 9.-Treasury officials
who were looking for material relief to
the government finances from the returns
from the income tax, are greatly disturbed
by the decision of the supreme court.
The longer they consider the details
of the opinion the more serious grows
the effect. Senator Gray of Delaware
was in Washington to-day for a few
hours on his way home from short
vacation at Old Point Comfort. The Pres
ident never had a more faithful support
er in the Senate than the senator from
Delaware. and the latter probably voices
the sentiment of the administration when
he says that a reargument of the case
before the supreme court appears to
be the only hope of rendering the law
effestive. AS the matter now stands
the government is placed in a most en-
barrassing position, for the court re-
verses the decree of the court below, de-
clares two of the salient features of the
act unconstitutional, and then declines
to commit itself as to the other points
involved. The effect is to cast a shadow
of doubt over the whole act, and the
result will be to involve the government
in an endless chain Of litiga-
tion Senator Gray says it
is extremely unfortunate that such
an indefinite and unsatisfactory decision
should have been handed down by the
supreme court, for it complcates the sub
ject, and prompts men to resist the en-
forcement of law which the supreme
court declines to construe, except upon
TWO points.
At the treasury department to-day the
accounting officers were cautioned to re-
frain from making any statements on
the subject OF. the income tax, unless au-
thorized to do so by their superiors.
Nevertheless, there is much anxiety felt
by those who are interested in dealing
with the finances Of the government. II
is claimed that the condition expected
TO follow as the result of the recent de-
cision of the supreme court is far more
serious than at first anticipated: The
loss in the revenues viii probably be
greater than any one has been able to es-
innate. In the meantime, there is
feeling in favor of resorting to some
method Of drawing from the court more
conclusive decision. In that direction the
field OF speculation is wide, and in many
instances impracticable. 1t Is said that as
at present constituted It would be diff
cult to get a different decision from the
court. If Mr.. Justice jackson is as Well
as some of the reports indicate he might
make an effort TO resume his position on
the bench. On the other hand, it Is sug-
gested that he might resign ana give
The President an opportunity to appoint
his successor and in that case q new ar
gument might be asked for with better
grace and additional prospect of success.
By Southern Associated Press.
Washington, April 9.--The scope and. ef-
feet of the decision of the supreme court
in the income tax cases. SO far as they
relate to the collection Of the tax upon
incomes other than those derived from
rents and interests on state and munich
cussion. A wide diversity of opinion ex
lists upon this point and the various eX-
preston tend TO e0nE1s9o o,nsy rnS average Eve i
stance, is quoted as saying; 80
far as the lower courts are con
preme court is as binding as il the
whole court had been unanimous in its
favor. l cannot believe that any judge
would grant an injunction to prevent
collector from collecting the tax on IN
comes derived from other sources than
rents or state and municipal bonds in
the face of the supreme courts action.
The only way I can see by which persons
who object to paying the tax can secure
judicial action is by their paying the tax
recovery"
But there are other lawyers equally
familiar with the practical effect OF de-
cisions of the supreme court who say that
the action of the court yesterday binds
no Judge IN respect 10 yy I1S pSpinitdS as 20
even the circuit court for the southern
district of New York, in which the cases
Should a circuit judge hold that the
law was Unconstitutional, said an at
torney this afternoon who has had
ff4r,a ~, he Gil HnTITf
issue an injunction against the collection
of the tax, which, however, is rather
improbable in view of the general prac-
tice of courts. that would stand as the
law for that circuit, because could not
be overturned by divided court. Until
there is a full bench, however; there does
not appear to be much probability Of re-
lief from the operation of the law against
incomes other than those derived from
Even should a court render judgment in
favor of a man for the amount of tax
he had paid under protest there is no pro-
vision in the law Tor a retund In such
a case and the litigant would have to
wait for congress to appropriate the
money before he could get 1t back unless
the official to whom it was paid or his
bondsmen should voluntarily recoup the
payer All the same, however, look up
on the decision yesterday as only the
beginning of litigation respecting the
law. and believe there. will be much bus
The impression so generally entertained
following the announcement OF the opin-
Ion of the court IN the tyQe ana POLLOCK
cases that the case of John G. Moore for
an injunction against Internal Revenue
Commissioner Miller, to prevent him from
carrying out the law in any particular,
had also been decided was erroneous. That
case is still before the court. Judge Will
son, one of Mr.. Moore's attorneys, said
this afternoon that they would proceed
at the earliest practicable moment to get
a case ready for the court when it shall
have a full complement of justices on the
bench. 1--WE know" he said. by the de-
cision yesterday, that upon the main ques-
tion the court at present sitting is equally
divided, so that nothing can be done until
all the members are present. 1t would be
possible. I imagine, to get case before
the court before it adjOurns for the
term, but hardly probable, and certainly
1t would be useless. We have had no con-
sultation yet and don't know what course
we shall pursue. I am arranging to get
away for a week or ten days for recreation
and rest, and until return nothing will
be done"
The many rumors and speculations con-
cerning an Investigation by the court Of
the source of the alleged leaks" by
which their decision In the income tax
case became known in advance Of its an