The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1895-03-14

Direct Tax.
Whatever else was not included in the
term direct tax" certainly real estate
was included There had been universal
assent to this proposition, and he would
take this as the basis Of his first step.
He controverted the proposition that this
idea was to apply only to unimproved
land. but contended that the application
was to all property designated as real
estate. He followed this argument with
the assertion that the income tax from
the rent Of real estate Was indiStinguish-
able from the tax on real estate itself,
and combated the position of the attor-
ney-general that the income from rent
after it enters the pocket is money and
is to be considered az such For that
matter, any tax on land was in substance
and effect a tax on its renal. Returning
to the position of the attorney general,
that the proceeds were not rentals, but
money in the pocket, he declared il was
distinction without a difference, and
was fiction which had been stamped
upon by the court with all its might, and
quoted presidents to sustain their posi-
ton. Furthermore. he controVerted the
right to tax money in the pocket" as
a taxation on personal property.
mo Wonder,v He Said.
Mr.. Choate contended that in exchange
! tor the surrender by states OF the poWe r
TO collect duties. impoStS and excise, the
general government had necessarily con-
eeaed the protection OF all men in their
equality before the law and the rule Of
uniformity must be observed. This rule
had been observed without exception by
Congress in all tariff acts.
Justice White here asked If the obsery-
ance OF this rule would not destroy all
specific duties
Mr. Choate thought not, and he also
dissented from q suggestion that a diff
J Of
ferent degrees of wealth. He declared
that the construction put upon the word
.unlf5ormity~,, by the, opposition counsel,
! is IN line with that of a Jacobin club, or a
car OF Russia who proposed to reign
/ without restraint
! Such construction would involve q
! direct violation of the constitution MI
Garter had declared that there was nc
! help for it If a mistake had been made
in the law, but Mr.. ChOate commended thai
proffering help in such cases.
after ten days deliberation, could refusi
! to put his name to the bill. No wonder
the president and secretary of the treas.
llry. refused to endorse it"
! "Do you" asked Justice Harlan dis
pute the validity Of any exemption?"
Mr.. Choate replied that he did not
! but without explaining his reply, tool
I up the denial by the law Of any exemption
I to corporations, contending for uniform.
! ity in the treatment OF corporations anG
individual persons.
Mr. Ch0ate characterized as "capricious'
! the exemption of the property of schools
churches and similar institutions as vel
I as the savings banks. loan associations
and mutual insurance companies, ant
! said that a far harsher term would bt
@Was It Just, for instance, to tax tn,
people Of Colorado and Nebraska fol
/ the support of Trinity church or Colunbie
! college of New York"
Looks Like a Jb. o.
Referring to the other exceptions, h
said that Mr.. Vanderbilt or Mr.. Asto
could put all his money into a saving
bank and thus escape the taxation unde
the law.
Why" he exclaimed" it looks as i
there were job in II.
Mr., Choate quoted from official record
to show the enormous extent OF the bust
neSs done by the mutual companies, de
claring there were no institutions in III
land which were more noted grabber
tual companies.
At 8 O'Clock. Mr.. Choate reached hi
peroration. He did not believe, he said
any member of the court had ever sat il
| case. or that any Of them would eve
live long enough to hear a case; of NOR
vital consequence to the people of tn
country. The question involved wa
" neither we could rely upon the guarant,
given US by the fathers of the constitu
ton. and under which the nation hat
so far in its history prospered. It wa
of the utmost Importance to the futur
should see if it has the power 10 decid
! such questions and if it finds it has tina
it should exercise it to put q stop L
such legislation as this.
Nothing now remains but for the cour
to determine the validity of the incom