Pawtucket tribune. (Pawtucket, R.I.) 1890-189?, 1895-03-22
MILLIONS AT STAKE.
LEGAL GIANTS BATTLING OVER THE
INCOME TAX LAW.

Great Fight Before the Supreme Court
That VIII Add or Cut on es0. .OOO. 900
of Uncle SANS Revenue.
The income tax cases, as they arc popu-
larly known, have been brought for tho
purpose OF testing the power OF the gov
ernment, through its legislative branch, to
impose taxes upon the incomes Of the citi-
zen. A New York stockbroker named
John G. Moore applied to the court OF tho
District Of Columbia for an injunction to
prevent the commissioner OF tho informal
revenue from collecting tho tax. The local
court. Judge Hagner, decided that he had
no power to issue the injunction until the
government had proceeded to enforce the
tax. Incidentally he also held that tho tax
Was constitutional. An appeal to the court
of appeals sustained Judge Hagnor In his
first position, bgt the second was not dis
c6ssed. Then the supreme court was ap.
pealed to for final decision. In tho moan.
time the stockholders OF the Farmers
Trust company and the Continental Trust
company, In New York, sought bo enjoin
those corporations from paying the tax,
and this suit In time also reached tho
highest tribunal.
For several days the arguments have
been In progress. There Is full bench,
save for the vacant chair which tells In its
pathetic emptiness Of the sad illness OF
Justice Jackson. The diminutive Fuller,
crowned with great shock Of white hair,
occupies the central place, made illustrious
by Jay and Marshall and Chase. To his
right sit tho venerable Field, long since
past the age which entities him to retire
ment tho massive Gray and the thought
full yot witty Brown. Upon his left are tho
smooth and round faced Harlan, upon
whose placid countenanoe no longer rcst
the memories of political struggles; tho
able Brewer, with features Of ecclesiastical
mold; Sbiras, austere upon the bench and
jovial when he doffs his silken gown. and
the active, almost boyish White, the solo
representative Of the great south. Very
attentive are they to the words which are
uttered In their hearing. Sometimes q
question or two give evidence that the
seed of argument Is falling upon fallow
ground. But more generally they sit In
silence, with hands supporting studious
brows, with eyes fixed upon the learned
counsel.
or all the lawyers who have gathered to
fight this great legal battle tho most
prominent Is ex-senator Edmunds. His
broad expanse of brow is half hidden by q
black skullcap, while his bending shoul-
ders are wrapped in an old fashioned cape.
He has reached the threescore years and
ten allotted to man. 8 life but there are still
the sturdy figure and the vigorous men,
tality. AS he talked, unfolding with great
clearness and perspicuity his argument
against the validity of the tax, there was
no decrease of intellectual strength or lack
of power. He enjoys, too, the full meas
ure of shrewd Yankee wit, and he knows
how to attractively garnish, SO to speak,
the solid pabulum which he furnishes to
the court.
mot SO we'll known, but fast making an
enviable name for himself is w. ID. Guth-
rie, black haired, dark mustached man.
Beginning life as a stenographer in a
a law firm, he has risen to foremost place
at the bar, being associated with Clarence
A. Seward and now occupying second
place in the firm where once he was little
more than subordinate. Joseph II.
7Choate Is another New York lawyer In
this case who has achieved fame and
wealth in his profession.
Attorney General Olney and James G.
Carter of New York are bearing the brunt
of the fight for the constitutionality of the
tax. Mr.. Olney, whose life has been de-
voted to defending and advising corpora
tions, Is in q strange role. His argument,
however, was terse, logical and earnest.
He Is not an orator. His voice does not
yield itself readily to the thousand and
one tricks Of infection and modulation
which attract the ear. Ho speaks in q con-
versational tone, addressing himself pure
1y to the court and apparently unconscious
and unconcerned about the listening
crowd. He has good command of Ian
guage, but indulges In no rhetoric. His
talk, In fact, Is characteristic Of his looks
-pertinacious, infiexible, confident
Mr.. Carter Is In appearance prosper
ous merchant. His we'll fed form, his
carefully trimmed gray burnside whiskers
and his neat fitting clothes betoken man
with whom the world has dealt well. He
speaks with excellent voice, rarely refers
TO his notes and uses appropriate gestures.
He went TO Paris, 1t will be remembered,
with the Bering sea commission, Is a per-
sonal friend Of President Cleveland, and
once, according to rumor, was to have had
q seat upon the supreme court bench.
1t Is expected that the court, after two
weeks Of consideration, will render q de-
cision In these important cases. Should
the Judgment OF the court be against the
income tax the government will find itself
deprived Of q means Of revenue upon
which 1t has largely depended. The esti-
mates Of the receipts from internal rev.
enue, as made by the commissioner, ag-
gregated $l71 900, 900, but Of this amount
$50, 600, 900 or moro were TO come from
the income tax. II the internal revenue
receipts continue to fall off as they arc
now doing and the income tax is declared
unconstitutional, the situation for the
treasury will bo critical. The national
finances arc in no condition now to be de-
prived Of some SEQ, 600, 600 or $50, 600, 0oO
Should the unexpected happen and the
decision bo adverse tn the tax, an extra
session Of congress would have to be called
to provide means for raising revenue
Washington Post.