The representative. [volume] (St. Paul, Minn.) 1893-1901, 1895-07-17

named, but in more than 300 outside Dis
tricts. A District or two carved out Of
Boston, New ork, Philadelphia or Chi.
cago, each representing more taxable
wealth than half-a-dozen of the smaller
and poorer States, would pay up, and
fall upon their knees in thankfulness fol
the blessed Constitution which sheds its
beneficence over all alike. And this rule
Of taxation is now the law. True, four OF
the Judges dissented, and uttered a few
anarchistic sentences; but the majority
had the lead.
A curious law of Congress, (Sec. 1924,
enacts that mo suit for the purpose Of
Restraining the assessment or collection
"of any tax shall be maintained in any
court" Could this statute be fanked
and the income tax law assailed in
the courts? OF course it could. Provi.
dence "tempers the wind to the shorr
lamb" we are told, but it is believed
by not few that the old bucks share
largely in the tempering benefits. Here
the ARK of the Covenant" was in dan
ger of being inundated by an ignoran,
Democratic mob and consenting Execu.
tive. Israel was in sore travail should
a deliverer come-a Daniel to deliver
judgment since David, whose surname
was Hill, had been scoffed at in the pur-
lieus OF our great Sanhedrim? The de-
l1verer came as came John from the will
derness-a 35-year-old fledgling of the
law, holding out at 80, Nassau street
New York, with the name "Wm. d
Guthrie" on a shingle. His plan Of at
tack was in line with equity decisions
as old as the time when the III. Edward
kept his Conscience Keeper. The law OF
Congress above quoted forbade the
abo t-to-be-robbed millionaire a stand
Ing In any court to protect his ducats
from the income tax, and the following
plan was evolved, simple as the Column
bus egg story, but new in it's application
We condense.
"The Farmers Loan and Trust Com
pany" of Boston, Mass, was wealthy
concern, owning over two million of dol
lars in Municipal bonds, and receiving
large rentals from real estate. Charles
Pollock was one of it's shareholders Mr.
P.'s counsel advised him to protest tc
his company against voluntary listing
OF its receipts with the revenue depart
ment, for such a listing would bar any
future remedy to recover back even a
confessedly unconstitutional tax The
company, Of course, were only too glad tt
tell Mr.. Pollock that in the Course OF
Time 1T would list and pay-that il
wanted no contest with the government
over the income tax, etc. Mr.. Pollock
now files his Bill in Equity in United
States District Court and invokes a re-
stralnng order on the company forbid
ding the listing, etc., as the Corporation
defendant threatened, Ito the irrepara-
bic injury of the plaintiff stakeholder
The bill was taken pro confesso-so We
1nfer-and the relief denied, for the &C.
ton next appears on appeal, by Pol.
lock, IN the United States Supreme
Court
The eight judges at the first hearine
gave an hermaphrodite or mermaid de.
cision; FIVE held that the tax on rentals
and on Municipal bonds was void; by ar
equally divided court other portions oil
the act stood lettering: incomes general
ly; but contrary to the rules of seine
hauling, the big fish escaped from the
mesh while the small fry were being
hauled on deck. The defendant com
pany had been beaten with velvet stripes
and silken cords.
With a full bench, re-hearing quick.
ly followed. The law was annulled in
It's entirety upon the ground heretofore
stated. Chief Justice Fuller, in the ma
1orlty OF opinion, meets every question
fully. So long as the Constitution as ii
now is stands, so long the decision will
stand. The principle of direct taxation
must be observed as stated, or the
wealth of the country relieved of the bur-
den of its support; yet it is certain that
the attempted enforcement of a direct
tax un.ler Article l above noted, wollc
lend the Union into a thousand frag.
ments.
In view of the decision exemptine
Municipal bonds and the vast income o.
landlord rentals from national taxation
the entire annulling of the law NAV he
deemed fortunate. 1t has prevented 8
vast deal CT friction which would have
waited on it's execution.
IL VIII be noted that those party plat.
forms which demand a graduated in.
come tax law, must be reformed: as 2
substitute. let a demand be made fol-
q convention to frame a new Constitu.
tion
The law was immensely popular: the
non-taxpaying population had got it ir
for the plutOcrats to the extent of $50
100000 this year; another year and s25
10000 would have been added. and 81
on, until the wealth of the land. like til,
waters of the sea, had subsidized to ;
level. And now the multitude goes abou
CRYING aloud in the wall of jeremiah
'Wo worth the day. the plutocrat;
yell: "Via Constitution!-Omn cun
DeOr'
~ U. S. SenatOrs-Art. l., Sec III.
makes 1t imperative upon the states IL
elect their senators by the Legislature
The system has reached that stage O
putridity and offensiveness which defie.
We counteracting effect of disinfectants
The United States Senate. as constitute,
today, represents In the aggregate more
OF crime and prostitution of public anf
private morals than any states prison he
tween the two oceans The number n
fairly honest men who get there are mar
alleled by the number of innocent NOR
who md themselves wearing stripes a,
the victims of perjury or untoward cir
cumstances. Equally unfortunate is tina,
body in respect of craftsmanship: not ;
man towers above another in the grace.
OF literature Of legislatiOn their Names
even are unknown save to their absen
wives and present concubines, thei]
catchers and the venal lobbyists. The
people in platforms and resolutions hav,
long been clamoring for a change of tn,
system to popular election; so far. no
one OF the unStriped raScals has moved
out OF his seat at his game of draw poker
to respond to the demand. We do not as
sert that the change would purify tn,
system. but by scattering Senatorial offa
che spectacle of Senatorial election;
would not be so debasing to the memor,
OF our patriot dead, or so insulting tx
what little is left of the conscience of III.