The Washington times., 1895-05-08
SHERMAN is AUTHORITY
0Iney Quotes the Senator in
Support of The Income Tax.
BEFORE THE SUPREME COURT


VIII Regard 1t as Great Public
Calamity-Mr. Whitney and Mr..
At the conclusion of the speech of As
sistant Attorney General Whitney in the
rehearing of the income tax case in the
Supreme Court yesterday Attorney General
Olney made an argument.
He occupied fifty minutes in its presenta-
ton, and he was interrupted only once, by
Justice Brown, while he was engaged in
making his argument for the validity OF
the tax on rentals. The justice asked him
il his argument would not apply 10 munich
pal bonds as well as rentals, andMr. Olney
said it would, and he accepted as correct
an Interpretation put upon his meaning
by the Chief Justice that he would include
everything on which an income was re-
ceiyed afterit was in his hands.
There was a general smile in the court
room, which was participated in by the
members of the court, when the Attorney
General referred to the fetching" effect
of the argument of the appellants on tue
oneness OF real estate and the rent of it.
Mr.. Olney addressed himself particu-
larry TO the position of the court that
rents of real estate are not embraced
within the scope OF the previous decision.
He said:
THE most superficial examinationshows
that no real estate tax as such is intended
by Congress- If it had been, there would
have been a provision for the appraise-
ment, by rental value or otherwise, of
vacant and unproductive land.
The owner of vacant and unproductive
lands held for investment and speculation,
whether they be city lots or thousands
of unimproved acres, pays nothing under
this law on account of such lands. The
millionaire, with an half illlon
dollar mansion in the city and an equally
costly residence by the seaside, pays
nothing under this law. The manufacturer
or the railroad corporation, the very basis
of whose business is the interest in the real
estate occupied &nd used therefore, pays
nothing under this law on account OF such
real estate.
1T is impossible to contend, therefore,
that this law coutemplates real estate as
such as the subject of the tax imposed by 1t.
| IL there could be a possible doubt Oh that
point, it is excluded by the enumeration
-
| ton 2S.
INTENT OF CONGRESS-.
''But the intent OF Congress is TO be rec
ognized aud effectuated, if possible, aud
! its inclusion of rents and taxable income
is not TO be suffered TO defeat that iuteDt.
| if any legitimate view of The statute VIII
prevent it, Can such q view DE taken?
/ respectfully submit not only that 1t car
! be- but that II should be-thaL II is the Onl }
reasonable and Just view"
After discussing a length the relation OF
rents TO land, Mr. olney quoted Senator
Sherman in resisting in 1870 the repeal ol
the income tax, aud said;
When | quote Senator Sherman, | cite
one who is possibly as much OF Statesman
| as any counsel who has addressed The court
in this case and who, even when found De
fendiug the principle or an Income tax no
| one will venture 10 characterize a. fup
| ulist or COMMUNIST or u JacobIu, OF au
| Anarchist
He reviewed the special regulation ol
/ 1890, 1907. and the war period, aud il
| conclusion, said:
1T is possible. to suffer ourselves to be
beguiled with the flattering JUNCTION tina
under this new constitutional doctrine Lht
federal government does not sustain seri
Gus impa irmeut U one of the most important
attributes OF sovereignty. Theoretically
its taxing power may be unaffected. Prac
ticaily it is cut Up by the roots as To yer!
large share OF the wealth OF the country, as
TO all income, aud as TO the great mass oi
all personal property Such result. L
1t must he, Will, l firmly believe, wheC
fully c0mprchended by the American peo
pie, be universally deprecated as grea
public calamity.
PRIDE OF FTHEPEOPLE.
"Tbey have come to take pride in tn
United States as a representative of a
indivisible nationality, as polltica
sovereign equal in authority to any othe
on the face of the globe, adequate TO al
emergencies, foreign or domestic, and bay
ing at its command for offense aud dcfens
and for all governmental purposes all Tia
resources of the nation. 1t Will be an un
welcome awakening for them to discove
that this thing of their faith aud thcl
pride is but a manned and crippled Crea
ton, after all, Invested with but fTac
ton OF the most important of governmental
powers, and weakest exactly where 1t
strength should be the greatest.
Nor Will il lessen or mitigate their sur
prise to learn that a constitution, which ha
long been lauded to the skies as the cuiini
nation and crowniIg glory OF peoples
taxation war, is now found TO be SO con
trved that, while accumulated wealtl
sbirks and escapes It's own share OF tll
public burdens under cover OF its provis
ions, the less fortunate members OF In
society whom the government reache
through what they cat and drink and wea
ana all other things they must have an
must buy, are wholly without conslitu
tiunal protection, and in the matter u
taxation are practically at the mercy Q
Congress-
Following Mr.. Olney, Mr.. Choate bega
the concluding argument for the appellant
and was speaking when adjournment WI
had
Mr. Choate's manner of introducing h
remarks was striKingly peculiar. He b
gan as if in the middle of a sentenC
or as il he intended TO complete sentenc
begun and unfinished by either Mr.. Olne
or Mr.. Whitney.
But said he, ''if the court pleas,
we are in a court of law and in the cour
OF the Constitution, and not engaged i'll
masquerading performance. Nor are we
political assembly, as Mr.. Whitney SCENE
to think, in whose presence his chier IN
, Olney) might be proceeding for an amen'
ment to the Constitution TO get rid c
what he calls this .effete doctrine OF al
portionnlent.
Sunday School lTemperanceSoctety
The Trinity NJ. Z. .SuLday-school Gospe
Temperance Society held their MONTH
meeting Sunday afternoon, and there wa
large attendance of the children an
their parents. Mr.. H. L. Strong, supel
intendent of Ryland NJ e. SuLGay-schoo
made an interesting address; Miss Berth
Mahoney recited in a beautiful nlanne
The Bridal Wine Cup" and Miss susi