St. Paul daily globe. [volume] (Saint Paul, Minn.) 1884-1896, 1895-05-07
REHEARING BEGUN.
Income Tax Case Now Before
the Supreme Court Full
Bench.
TESTOF CONSTlTUTIONALITY
But Two Arguments, With a
FiYe-Houp Limit on Either
Side.
TEsT0F CONSTlTUTIONALITY
NOTED PEOPLE PRESENT.
Justice Jackson a Conspicuous
Figure--Hearing Closes
Wednesday.

WASHINGTON, May 6.-The su-
preme court, with its full membership
of nine justices on the bench for
the first time in many months, be-
gan the hearing of the income tax
suits Justice Howell Jackson, of
Tennessee, who has been absent from
Washington the greater part of the
past year seeking restoration to
health, took his seat again with ex-
traordinary 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 was far from being well man,
and it was only a strong effort
that made it possible for him to sit
through the hearing. Most conspicu-
GUS among the spectators in court was
Postmaster General Wilson, the chair
man of the ways and means commit
tee that framed the tariff act; Rep
resentative McMillin, of Tennessee,
chairman of the subcommittee which
drafted the income tax provisions,
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 law, 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 Assistant. Attorney Gen
eral Whitney for the government, and
w. D. Guthrie and Joseph Choate for
the appellants, Messrs. Hyde and Pol
lock.
Today 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 arguments will be closed
w 6unGSudy dlttlHOOu.
Mr.. Guthrie began by saying that
counsel for the appellants in the cases
had been subjected to considerable
criticism for their motions for re-
hearing, but they had felt justified
in the realization of the fact that
there were many points still unde-
cided, in the definite and
FINAL ADJUDICATION
of which the entire country was vital
ly interested, and he assured all con-
cerned that the counsel for the ap-
pellants in the present case would
approach it in a spirit of highest
patriotism, and with no desire for
mere -aggrandizement. He said
that the question involved was con-
stitutional one, and added: '"Tne
constitution is the political creed and
conscience of the country, which must
control and rule our destinies. And
in so far as this court shall preserve it
intact, according to its letter and
spirit, so will our future progress or
decline, happiness or misery, glory
or shame If the court must choose
between the statute and the con-
stitution, between a decision and the
spirit of the constitution, between an
obiter dictum and the plain words OF
the constitution, its notion of the
essence of judicial duty to decide con-
formally to the constitution, disre-
garding statute, decision or dictum,
there can be no law inconsistent with
the fundamental law, and century
of error cannot overrule the consti-
tuition. The question is not to be de-
termined by considerations of present
expediency, or practicability, or hard
ship, but according to the lights, the
purposes, the intention of the trainers,
and as they intended the constitution
to operate, SO must we enforce 1t to-
day The people are not to be de-
prived Of inherited rights, such as are
imbedded in our constitution, by mere
precedent or the mere technical appli-
cation of the rule of state decisions"
The point of contention was that the
authorities establish the principle that
taxation upon the income of one class
of property is as Objectionable as up
on another. He charged the Hylton
case with being the sole cause OF all
the error in this matter. 1t was, he
said, q political case, in which the ad-
ministration of Washington was pitted
against the anti-Federalists, and a
case in which local prejudice cut an
important figure. He controverted
the opinion that the decision in the
Hylton case had been accepted as de-
Gliding that only the capitation tax
and the land tax were direct taxes,
and asked if this was so, why was it
that congress, in 1896, less than thirty
days after the decision was rendered,
had instructed the secretary of the
treasury by resolution to report a plan
for laying direct taxes by apportion-
ment. Mr.. Guthrie then presented at
some length the contention that as
it was clearly the intention of con-
gress to have the Iawa act as a whole
UPON ALL INCOMES.
the provisions which are unq@estion-
ably void invalidate the whole act.
The law, he said, expressly includes
rents and other income from land and
personal property, and its general IAN
guage covers also incomes from NUM-
cipal bonds. The government has in
sisted that it was not only the inten-
ton but within the power of con-
gress to tax the income from muni-
cipal bonds. The objec< of Che act is
single and entire, that is to say, the
taxation 81 income from all sources.
In order to preserxe--the provisions
now remaining, the court must Strike
out words actually used, such as
rents incoIae and product of ia:,6 Lie