Rock Island Argus. (Rock Island, Ill.) 1893-1920, 1895-05-07
JACKSON Is UMPIRE
In a Game Involving Tens of
Millions Of Dollars.
REHsaRITG THE INCOME TAX SUITS

MI .,ad1liU Idh lNCUmE IAA SUITS
Eull Bench in the Supreme Court for the
First Time in Many Months, the Re
turned Member Being tho soie and Real
Arbiter of the Mat.er-Graceful Act OF
the British at Corinto-NicaraEuan Flag
saiuted-Cap.tal Notes.
WASHINGTON, May Z. - The supreme
court, with its full membership Of nine
justices on the bench fo- the first time
In many months, has begun the hearing
OF the income tag suits. Justice Howell
Jackson. OF Tennessee, who has been alb.
sent from Washington the greater part
OF the past year seeking restoration Of
health took his seat again, with ex:raor-
binary interest attached to his presence,
since he assumes practically the position
of umpire upon the vital question of the
principle upon which the law is based,
which divides the other justices into equal
factions. Justice Jackson did not appear
to be feeble, but it was plainly evident
that he@Yvas far from being a well man,
and that only n strong effort made him sit
throughout the hearing
Prominent House Members Present.
Most Conspicuous among the spectators
In courtv>ueEbstpasser general Wilson,
tho chairnaspftS ~ Hsys a1,d means com.
misosc sslk fr1sedt ~ tszlf act; Aspre-
sentative McMltan, of Tennessee, chair
man of the sub -cominittes which drafted
the income tax provision, and ex Speaker
Crisp, Of the house. The attendance Of
lawyers and others having an unofficial
interest in the matter was noticeably
smaller than at the first argument of the
ease, and after the usual contingent Of
casual tourists had satisfied their curiosity
to obtain a sight of the prominent men,
the court room was not crowded. But
two arguments are to be made for each
side, by Attorney General Olney and As.
sistant Attorney General Whitney for the
government and by w. d. Guthrie and
Joseph Choate for the appellants. As the
time assigned IS five hours to each side
the arguments will be closed tomorrow
afternoon. 49,.
Opinion OF the Hylton Case.
Guthrie finished his speech yesterday
afternoon. In referring to the HyltOn
case he controverted tho opinion that the
decision in tha. case had been accepted as
deciding that only the capitation tax and
the land tax were direct taxes, and asked
If this was SO why was it that congress in
1886. less than thirty days afteE the de-
cisian was rendered, had Instructed the
SECRETARY OF the treasury by resolution to
report a plan for laying direct taxes by
nppertionInent. Guthrie then presented
ut some length the contention that rs it
nfna-'v rl,a intention of r.,
have the law act as n whole upon all in
epnIes. the provisions which are unques-
tonably void invalidate the whole act.
As to EeIundiny the War Tax.
He declared the act should be sent back
to congress because l. is arbitrary and un-
just and in violation Of the express pro-
visions of the constitution. Gsthrie said:
'.The people of the I'm tel States gladly
paid Iduring the war the income tax to
defray the expenses of the war, and would
make similar sacrifices today IL it were
necessary. Congress has not returned the
cotton tax, although il was clearly Sec
ti6nal, partial and unfair. Has it ever
becn advanced rs n principle of justice or
morality that If you decide that a certain
Interpretation of the customs laws has
been erroneous, every man who hal paid
without protest is entitled to have his
duties rcfunded?
Going Back to Ancient History.
Whitney next took the floor and criti.
cised the other sIle for going n long way
back into history FOR precedent and Illus
tration. He had not intended to go
back further than 16Sg. but as the ap.
pellants had gone to 11s0 he wolld him.
self give some precedents of that date.
Can't you." asked the chief justice in
a tone which appeared to contain spirit
of banter, go back further than that"
81 might" replied Whitney, ''but |
should not tax the patience of the court
to that extent, but for the precedent OF
my learned friends on the other side" lie
said he would agree to stop short of llSC
If Choate would, whereupon Choate as.
sured Whitney and the court that he
would stop several centuries short of that
date.
whitney Begins His Argument.
Whitney referred Mt some length to the
distinctions between the words tax and
duty in English legislation. He said thi:
distinction had been applied only where
the word duty could not be made to covel
the case. IT." he said, the trainers OF
the constitution were Acquainted witt
blackstone they were famtltnr.with the
English classification" A popularity oi
the English system since 1aYWss that
everything called a tax was 3sAs by the
rule of apportionment whereas every
thing called duty was laid by The ruiC
of uniformity. He contended t6st RI
direct taxes were traceable to the Englisl
land taxes, and it was impossible L
|, levy a tax except by apportionment- Th'
system of apportionment among countrie:
I was the same in this country in the earl,
days as in England
EXPECTED HAPPENS IN NICARAGUA
Heyulptiou Breaks Out in About the w ors
~. Quarter That Was Possible.