The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1895-05-07

Washington, May 6.-The Supreme
Court, with its full membership of nine
justices on the bench, for the first time
in many months. began the hearing to-
day of the income tax suits.
Justice Jackson, of Tennessee, who has
been absent from Washington the best
part of the past year, seeking restoration
of health, took his seat with extraordi-
nary interest attached to his presence,
since he assumes. practically, the posi-
ton 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 was far from being
well man, and that only by a strong eff
fort did he sit throughout the hearing.
Wilson Interested.
Most conspicuous among the spectators
in court was Postmaster General Wilson,
the chairman of the Ways and Means
Committee that framed the tariff act;
Representative Mcmillan, of Tennessee,
chairman of the Subcommittee which
drafted the income tax provisions; and
ex-Speaker Crisp of the House. The at
tendance of lawyers and others having
an unofficial interest in the matter was
noticeably smaller than at the first ar
gument of the law, and after the usual
contingent of casual tourists had satisfied
their curiosity to obtain 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 Assistant Attorney General Whitney
for the government and by w. G. Guthrie
and Joseph Choate for the appellants.
who are Messrs. Hyde and Pollock. To-
day Mr.. Guthrie delivered his speech and
Mr.. Whitney began his, which he will
finish tomorrow. AS the time assigned
is five hours to each side, the argu-
ments will be closed Wednesday after
noon.
Guthrie Opens.
Mr.. Guthrie began by saying that coun-
sci for the appellants in the cases had
been subjected to considerable criticism
for their motions for a rehearing, but
they had felt justified in the realization
of the fact that there were many points
still undecided in the definite and final
adjudication of which the entire country
was virtually interested, and he assured
all concerned that the counsel for the
appellants in the present case would APP
proach it in a spirit of the highest pa
riotism and with no desire for mere self
ACKNOWLEDGMENT. He said that the ques-
ton involved was constitutional one,
and added:
1.-THE constitution is the political creed
and conscience of the nation, which must
control and rule our destiny; and in so
far as this court shall preserve 1t intact,
according to its letter and its spirit, or
permit the darkness OF error TO aIront
it's light, so will our future see progress
or decline, happiness or misery, glory or
shame. There can be no law inconsistent
with the fundamental law and a century
of errors cannot override the constitu-
ton. The question is not to be deter
mined by considerations OF present ex-
pediency or practicability or hardship
but according to the lights, the purposes
the intention of the trainers; and as
they intended the constitution to operate,
so must we enforce it today.
Inherited Rights.
"The people are not to be deprived Of
inherited rights such as are imbedded in
our constitution, by mere precedent or
the technical application of the rule of
stare decisis.'
The point of contention, said Mr.. Guth-
RE was that the authorities establish the
principle that taxation upon the income
of one class of property is as objection
able as upon another He charged the
Hylton case with being the sole cause
of all the error in this matter It was.
he said, a political case, in which the
administration of Washington was pitted
against the anti-federaliStS and a case in
which the local prejudice cut an import
ant figure He controverted the opinion
that the decision in the Hylton 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 Congress in 1896, less than
thirty days after the decision was rem
dered, had instructed the secretary Of the
treasury by resolution to report a plan
for laying direct taxes by apportion-
ment.
Should BE Sent Back.
Mr.. Guthrie then presented at some
length the contention that as it was
clearly the intention Of Congress to have
the law act as a whole upon the incomes,
the provisions, which are questionably
void, invalidates the whole act. The law
he said, expressly includes rents and
other incomes from land and personal
property and it's general language covers
also incomes from municipal bonds. The
government has insisted it was not only
the intention, but within the power of
Congress to tax incomes from municipal
bonds. The object of the act is single
and entire, that is to say, the taxation
of incomes from all sources In order to
preserve the provisions now remaining,
the court must strike out words actually
used, such as rents, income and product
of land.
He declared the act should be sent back
to Congress because it is arbitrary and
unjust and in violation OF the express
provisions of the constitution He then
took I'D the question of exemptions and
limitations, repeating much of the argu-
ment advanced at the first hearing, and
asked the court to declare the whole
act unconstitutional because of the ex-
emptions.
Replying to the suggestion of Attorney
General OIney that in the light OF the
recent decision the government snould
refund the money collected under Tor
mer income tax laws, Mr.. Guthrie said:
.arThe people of the United States gladly
maid the income tax to defray the eX-
nenses of the war, and would make
similar sacrifices today if it were neees-
sary. Congress had not returned the cot
ton tax, although it was clearly section
al. partial and unfair Has it ever been
advanced as a principle of justice and
morality that if you decide a certain in
.terpretation of the customs laws has
been erroneous, every man who had paid
without. protest, is entitled to have his
duties refunded?''
whitney Follows.
Mr.. Guthrie concluded at o'clock, and
was followed by Assistant Attorney Gen
eral Whitney on behalf of the govern
ment. Mr.. Whitney complained of the
brief time given for preparing for the re-
hearing. He said the government would
NOT opair, r1reSent any argument on the