Evening star. [volume] (Washington, D.C.) 1854-1972, 1895-05-17
Questions to Be Answered if the Law
is Annulled.
REFUNDING MONEY ALREADY PAID
What Will Become of the Returns
Now on File?
[ N T E RE S TING POINTS

In the event that the United States su-
preme Court shall on Monday next decide
the income tax law to be unconstitutional.
as 1t is claimed in some quarters will be
the fact some interesting questions will
arise. The government is not, of course.
entitled to retain the taxes which NAV
have been paid for income by those, per
sons who aspire to promptness, and who
were not willing to postpone payment until
near the expiration of the legal date of
payment, July 1. But the Treasury Depart
ment cannot, of its own motion, refund
the amounts received. There is no pro-
vision in the law for doing this, nor is it
believed that there is any provision in any
general law which would authorize such a
refunding.
Those who have already paid the income
tax VIII. undoubtedly, be compelled for
ume to continue to be the victims of their
own zeal. The MOI ey probably cannot be
refunded, except by an appropriation from
the Congress. That is the opinion of emf
nent lawyers. How soon such an appro-
preparation would be made it is impossible
to say. 1t is, of course, a just obligation
OF the government, and ultimately Con-
gress would provide for the refunding of it.
The Returns ON Hand.
There is another problem which will have
much wider interest than that which at
taches TO the payment of the taxes which
may be declared unconstitutional The
question will be raised, what is to become
of the returns which have been made of
the incomes, and how can any impecunious
or corrupt subordinate of the Internal
revenue service be punished if he shall dis
close the secrets of these returns to un-
scrupulous business rivals, or otherwise
give them publicity? Under what law
could such disclosures be punished? The
penalty provided for making public the
returns or giving any Information regard
ing them is severe and explicit in the law
itself.
But if that law shall be declared uncon-
stitutional, how can revenue officers who
violate it be punished Would the courts
hold that they were amenable to a law that
had been declared unconstitutional and
void? Would the courts maintain that
decision which declared the tax uncon-
stitutional would still leave in effect the
law which imposed penalties for the dis
closure of the returns made?
What VIII Become of Them.
Another question which will be raised is.
where will these returns, which involve the
secrets of the business of the entire coun-
try, be permanently lodged. in the event
that the law shall be declared unconstitu-
tional and imperative?
VIII they remain unused in pigeon-holes,
subject to the inspection of the idle, the
curious and possibly the corrupt, or will
they be returned to those who made them,
and what provision can be made for their
return? Or what provision will the govern
ment make for preserving inviolate these
secrets which are SO important to those
who made the returns, and to their busi-
ness rivals, but which would, in the event
of the declaration that the law was uncon-
stitutional, be of no value to the govern
ment? The repeal of the law will raise
very many like questions which will be of
great interest and as to the solution Of
which internal revenue officials admit that
they are now entirely ignorant.