The Camden chronicle. (Camden, Tenn.) 1890-current, 1895-03-22

OLNEY PLEADS ITS CONsTITU-
TIONALITY.
The Matter Being Argued Before the
u. 3. Supreme Court.

cases IA the supreme court OF Wash
ington Tuesday opened with argu.
ment by Attorney General Olney on
behalf Of the government for the va
lidity Of the tax.
The court room inside the bar was
crowded when the court came in at
noon, and there was no time when the
limited capacity Of the room was suffi-
oiont 10 accommodate the audience.
Mr.. Olney began by saying that the
chief interest Of tho government in the
present litigation was limited to the
constitutional questions which the
several plaintiffs allege TO be involved.
Whether they we're really involved he
would not attempt to determine.
An examination Of the plaintiffs
bills and briefs and arguments seemed
to him to show that many of the al
legged objections to the validity of the
income tax are simply perfunctory in
character.
"Ihey are taken pro forma," he
said, "by wny Of precaution, because
Of the possibility Of a point develop
ing in some unexpected connection
and just as good equity pleader, be
his knowledge of his case Of the perth
nent remedies ever so thorough, never
fails to wind up with the general
prayer for other and further relief.
"No time need be spent in discuss
ing the averments that the income tax
law is an invasion of vested rights or
takes property without due process of
law. These propositions are pure
generalities, and if there is anything
in them, it is because they compre-
bend others which are the only real
subjects of probable discussion.
again, suppose it is to be true that
the income tax law undertakes to as
certain the incomes of citizens by
methods which are not only disagree
able, but are infringements of person
al rights. The consequence is not that
the law is void, but that the hotly de-
nounced inquisitorial methods cannot
be resorted to.
'"Ihe like considerations apply to
the question that the law is to apply
to the taxing of the agencies and in
strumentalities of these several states.
1t is not yet definitely adiudicated
and is by no means to be admitted
that the income of the state and mu.
nicipal securities is not taxable by the
United States when assessed as part of
the total income of the owners under
a law assessing incomes generally and
not discriminating against such securi-
ties, and others of the like character.
"But suppose the contrary, the re-
suit is not that the law is bad in toto,
but that it is bad only as to the in
come of state and municipal securities.
eff l am. right in these observa-
TONS" he continued, "the constitu-
tional contention of the plaintiffs sim
mers down to two points One is that
an income tax is a direct tax and must
be imposed according to the rule Of
apportionment and the other is based
upon the alleged violation of the con-
stitution with regard to uniformity"
He declared that whether an income
tax is what the constitution describes
as "direct" tax, is a question as COM
pletely concluded by repeated adiuca-
tions as any question can be. 1t is
not direct tax within the meaning of
the constitution unless five concurring
judgments of this court have all been
erroneous.
Speaking ON another point raised by
appellants, he said no land tax is aim
ed at or attempted by the statute
there is no lien on land for payment
and the whole scope and tenor of the
statute shows the contemplated sub
ject of taxation to be nothing else.
Mr.. Olney devoted considerable time
to the meaning of the word uniform"
as applied to the collection of imposts,
excuses, ETC., declaring that the word
had territorial application and no
other.
The power to tax, he said, is for
practical use and IS necessarily to be
adapted to the practical conditions of
human life. These are never the same
for any two persons, and as applied to
any community, however small, are in
fnitely diversified Regard being
paid to them, nothing is more evident,
nothing has oftener declared by courts
and jurists than that absolute equality
of taxation is impossible, as is charac-
terized in an opinion of this court, on
ly 'baseless dream"