The Indianapolis journal. [volume] (Indianapolis [Ind.]) 1867-1904, 1895-01-12
SPEECH BY MR.. HILL
THE INCOME TAX LAW OPPOSED BY
THE NEW YORK SENATOR.
ConstitutionaIity of Some of It's Tea-
lures observation-disclosures on the
Demands of Sflverites.

za<@Aea9E&
WASHINGTON. Jan. Theoretically the.
whole of to-day's session of the Senate was
occupied in the discussion of Mr.. Hills
amendment to the urgency deficiency bill
designated to afford an opportunity to test
the constitutionality of the income-tax law.
Mr.. Hill delivered a long and carefully
prepared speech in support Of his amend
ment. Mr.. Dubois followed in support of
the appropriation to make the law opera
tive. but soon drifted into a discussion of
the silver question, in which he said that no
currency bill could pass that was not liberal
toward silver. Mr.. Quay supported Mr..
Hills amendment, and said it would be the
duty of the next Republican Congress to
repeal the law. Messrs. Sherman, of Ohio,
and Mitchell, of Oregon, thought the APP
preparation should; be made. Before ad-
journment, Mr.. Morgan raised, and the
Chair sustained, a point of order against
the amendment, from which Mr.. Hill APP
pealed, and action on this will be had to-
morrow. -
In his speech Mr.. Hill first argued
against the constitutionality of the law and,
referring to the exemptions of classes, ne
asked where had Congress the right to ex-
empt a class. He did not ask that the law
be repealed at this session of Congress. He
recognized that as impossible. Nor did he
ask it's repeal because it was not appor-
toned according to the last census. He at
tackled the regulations of the treasury for
the collection of the tax, and said he was
compelled to protest against the treasury
interpretations of the law and the ~interjec-
ton therein of in-strumentalities not con-
templated by the Senate. He was within
bound when he characterized the feature
of the pending bill relating to the income
tax as a slipshod arrangement; under 1T the
citizens had no protection. Another serious
ambiguity in the aaiv was what assessment
or whose assessment LIS to be final? Is the
taxpayer to have any appeal. or the COM
missioner? There was nothing in any sec
ton of the incomeetaN law of 1894 that au-
thorized a suit against the tax collector or
anyone else to recover back taxes Illegally
exacted. This. he asserted, was one of the
most important questions in this discus
sion. He asked where in the present law
was there any power given to the commits
sioner of Internal Revenue or to any other
officer to returnstaxes Enormously collected.
Mr.. Hill spoke III how hard it would be to
maintain a law to which the legal profess
sion was opposed and of how the money in
volved would be enlisted in the. services of
lobbyists and lawyers ataboth ends OF Penn
sylvania avenue. It's was the duty of the
Senate to remove the antiquities in the
law While the matter was before it. II the
antiquities were not removed it was rea-
sonably certain that the experiences con-
nected with the direct taxes of the wal
ptIiOo dI0 u IcIuifu Obi NC pCitS
Taxpayers would besiege the treasury,
Court of Claims and Congress for a refund
OF the tax
POWER OF CONGRESS QUESTIONED.
The Senator also questioned the right Of
Congress, under the Constitution, to tax
the income from notes. bonds or other Sc
c~urities issued by States or minor divisions
of States. The income tax was not for Sc
curing revenue only, but to harrass and
worry, and he asked: Shall the inquisitor-
ial forms proposed by the Treasury Depart
ment be tolerated by Congress" The great
newspapers OF New York city We're organ
lied as corporations. under the New York
and p ana J mI per re eent. thelr an'a Why pr0t the
Senator asked, could not the government
be content with a plain worthy state
ment of the annual net profits of the en-
terprise? Many of the questions put for
ward in the treasury regulations had no
warrant in the law unless the law en-
powered the department. to put any ques-
tion 1T pleased. Many of the questions were
absurdly inquisitofy,
He had no expectation that this Congress
would repeal the law now, An appropria-
ton was wanted to carry it out. He. con-
ought to be an appropriation to carry out
existing law. He had always been a be-
Lever in that d ss ! The question had
was not taken out of the ordinary rule. The
statute had never been enforced. 1t ex-
listed in the statutes; that was true, but,
for all practical purposes and effect, the
law was just going on the statute books.
reform legislation of last summer. 1t was
insisted on as the price of legislation and
asrt a condrtid pm WAY ,an,, Sdndt ths Senn s shpp,
he had said the income tax provision had
been placed in the bill to suit certain Sena-
carry out d single Democratic doctrine. 1T
had never been declared 10 be a Demo-
cratic doctrine by any national convention
Mr.. Hill then referred to the remarks Of
Mr.. Cockrell when lie alluded to the fact
that candidates of the last New York Dem
ocratic State convention were defeated. He
tHilD would point the Senator to the fact
that the same d~isapproval of the income tax
las that contained In the platform OF the
Democratic cOnventiOm was also in the
Republican State platform. So far as the
State of New York was concerned there
was and is but little difference of opinion
on the subject. The Senator from Missouri
had forgotten to mention that in his State
the Democratic convention favored the in
come tax. He did not think any Democrat
TO the result of the election in Missouri,
New York or any other State. must
wait until the clouds roll by he said, and
l suppose in some future time the prospects
of the party will revive"
Mr.. Hill said the election was a condem-
nation of the income tax, condenna ton OF
the Wilson-Gorman-B rioe-Smith bill or
whatever IT was, "a condemnation of our
the less said about it at this particular
time the better. Further on Mr.. Hill re-
ferred to the statement from President
Cleveland, lin his famous Wilson letter
in which he told the country how he de-
rreciated the income tax and he tHilD did
not think 1t probable that the President
would d~isapnroye of its repeal If Congress
should see tit to repeal it.
DUBOIS SWITCHES F TO SILVER
When Mr.. Hill concluded, Mr.. Dubois
began n speech on the income tax, but
which drifted into silver. and was taken
10 state the position of the silver men in
the Senate on the currency question. As
to the income tax he said it should either
be enforced or wiped out. Speaking more
particularly of the currency problem. he