Fort Worth gazette. [volume] (Fort Worth, Tex.) 1891-1898, 1895-01-12
A FIELD DAY IN BOTH HOUSES.
HILLS ARGUMENT AGAINST THE IN
COME TAX.
The War and the Generals of the
War Discussed at Length In the
Lower House-champ Clark nids
the Southern Democracy Goodbye.

called to order today BY Mr.. Harris
pem) OF Tennessee.
on motion of MIR. Cockrell, the senate
took up the urgency deficiency bill, and
Mr.. Hill OF New York spoke in behalf
of his resolution to allow an opportuni-
ty to test Its constitutlonality.
Mr.. Hill first argued against the con-
stltutlonality of the law, and referring
TO the exemptions of classes, he asked
where had congress the right to eN-
empt class. He did not ask that the
law be repealed at this session of con-
grcss. He recognized that that was I'm
possible. Nor did he ask Its repeal be-
cause II was not apportloned according
to the last census. He attacked the
regulations OF the treasury for the col
lection of the tax, and said he Was
compelled 20 protest against the treas
ury interpretations of the law and the
intcrjection therein of instrumentalities
not contemplated by the senate, lie
was within bounds when he character
lied the feature of the pending bill re-
lating to the income tax AS slip-shod
arrangement. Under It the citizens had
no protection.
Another serious ambiguity in the law
was what assessment or whose assess
ment Is to be Anal. Is the tax payer
TO have an appeal or the commission
or? There was nothing In any section
OF the Income tax law of 1885, that au-
thorized a suit against the tax collect
ors or any one else to recover back
taxes Illegally eXacted.
This, he asserted, was one Of the f1ost
important questions In this question.
He asked where. in the present law,
was there anywhere given TO the COM
missioner Of the Internal revenue
or to any other officer the right TO re-
turn taxes enormously collected. Mr..
Hill spoke of how hard IL would be to
maintain a law to which the legal pro-
fesslon was opposed. and how the mon
ey involved would be Interested In the
service OF lobbyists and lawyers at
both ends of Pennsylvania avenue. 1t
was the duty of the senate to remove
the antiquities OF the law while the
matter was before It.
If the antiquities were not remedied,
Il was reasonably certain that the eS-
periences connected with the direct
taxes OF the war period and lts refund
would be repeated. Taxpayers would
besiege the treasury. court claims
and congress for refund OF the tax.
The senator also questioned the right
of congress, under the constitution, to
tax the income from notes, bonds or
other securities issued by states or
minor dividends OF states, The income
tax was not for securing revenue only
but to harass and worry, and he asked:
"Shal the inqulsltOrlal forms proposed
by the treasury department be tolerat-
ed by cOngreSsT
The great newspapers of New York
city were organized as corporations
under the New York laws and must
return their annual profits and pay
per cent thereon. Why, the senator
asked, could not the government be
content with plain trustworthy state
ment of the annual net profits OF the
enterprises2 Many OF the questions
put forward In the treasury regulations
had no warrant under the law unless
the law empowered the department
to put any question II pleased. Many
/ OF the instructions We're absurdly IN
! uuisitor.al He had no expectation that
I this congress would repeal the law
| now. An appropriation was wanted to
! carry II out. He concluded the general
| rule to be that there ought to be an
appropriation to carry out existing law
l He had always been believer In that
! doctrine. The question had been sug-
I gested whether this appropriation was
! not taken out of the ordinary rule, The
| statute had never been enforced. 1t
| existed In the statute, that was true.
/ but for all practical purposes and effect
| tho law was Just going on the statute
books. II was not properly part OF
/ the tariff reform legislation OF last sum-
/ mer. II was insisted on as the J., ice
/ of legislation and as condition why
senators would support II.
] Mr.. Hhl reminded the senate that he
had read that the income tax provisions
| had been placed In the bill to SUIT GER
I tain senators. certain members of con-
| gress, not to carry out u single Demo
cratic doctrine. II had never been de-
| claiyed TO be a Democratic doctr"" by
| any national convention of the party.
Mr.. Hill then reieIreu 70 90, re-
marks of Mr.. Cochrel when he alluded
| to the fact that candidates OF the last
! New York Democratic state conven-
ton were defeated. He CHilD would
| point the senator to the fact that the
same dlsapproval of the income
tax las that contained in the plat
! form of the Democratic conventionl
was also in the Republican state plat
| form. SO far as the state of New York
was concerned, there was and IS hui
| little difference OF opinion on the sub
| tect. The senator from Missouri had
forgotten to mention that in his state
the Democratic convention favored the
! income tax.
He did not think any Democrat found
very much consolation in referring &c
the result of the election in Missouri
| New York, or any other state.
I'VE must walt until the clouds roll
by" he said, "and 1 suppose in some
future time the prospects OF the par
| ty will revive"
Mr. Hill said the election was a con,
domination OF the income tax, condem
nation of the Wilson-Gornan-B rice
Smith bill, or whatever It was, a con,
demnation of our legislation OF las
summer, and he thought the less sale
about 1t at this particular time tn,
better. Further, MIR. Hill referred t.
the statement from President CLEVELAND
'in his famous Wilson letter." In which
he told the country how he deprecated
the income tax, and how he CHilD die
not think the president would dlsap
prove of Its repeal IL congress shouit
see ut to repeal 1t.
When Mr.. Hill concluded. Mr. Du
bols Of Idaho began a speech on tn,
income tax. but which drfted int,
silver and was taken to state the posi-
ton of silver men In the senate oil
the currency question.
As to the income tax, he said /
should either be enforced or wipe,
out. Speaking more particularly o
the currency problem. he said:
Taking the statements OF both side
to the controversy. II would seem tina
there is to be no permanent relic
from the distress which is on the coun
try. so long as the present law re
mains unchanged.
THE silver senators, so-caied. in
sisted all through the debate over tn,
repeal of the Sherman act. that. unless