The Seattle post-intelligencer. [volume] (Seattle, Wash. Terr. [Wash.]) 1888-1914, 1895-04-10
VI the Income Tax Cut Off by
the Supreme Court.
MORE LITIGATION PROMISED,
An Effort TO Be Made to Nullify the
Rest of the Law.
Inc internal Revenue OfIcer~ Conn
PEELED to DO Their Work Over Again
Summary of the Opinions of jus
tees Field and White.

Washington City. April a.-Tne decision
OF the supreme court yesterday in the
income tax case has plunged the interz.1l
revenue officials into almost inexplicsSye
mysteries and trouble. The more the de-
cision Is studied the greater seem the diff
hcuifies attending a clear understanding
or It's scope. The declaration that In
comes from real estate are exempted has
opened the question whether the effect of
the decision is not to include all farm
products, timber, coal and all mine pro-
ducts within the exempt class. Whether
losses sustained through bad rent debts,
ana the amount OF expenses incurred in
collecting rerYts. or for repairs on houses
are TO be deducted from the incomes is
also mooted question
Inder the decision. rents are not to be
included in assessing the income tax Sup
pose. IL is asked, a mans income lis Of a
mixed character. that Is. from real and
personal property. The former IL EXEMPT.
Can he deduct the expenses necessary for
the collection OF his income from his
realty. from his income from personal
property before making a return? The
question is puzzling the revenue coilec-
tors and legal opinion on the point will
probably be sought
Another grave question raised by the
decision is whether the roadhed round
houses, stations. etc, of railroads are
real estate or personal property. within
the meaning of the law. The laws of sew
erai states differ. IL is said on this point
and on several others Of Importance in
VOWED in the opinion of the court As
soon as verified copy of the opinion
can be had. the internal revenue officials
VIII begin the preparation of supplement-
ary regulations which viii cover in a
more or less general way the opinion Of
the court. leaving the more ahstruse Gues-
tions 10 be solved as they are presented
gsf fhs. t.x frz ~.<
the country have already begun teIe-
graphing for instructions on many points.
and stating that the crush OF those who
desire 70 make returns has already be-
gun. All things considered II Is now
thought the loss TO the treasury.from in
come tax sources will exceed 30 per cent.
OF the total expected from this tax
Attorney j. VI. Wilson, who represented
John G.. Moore in the court of appeals in
the recent income tax cases. said this
morning that further proceedings would
be begun Immediately. Several points of
the law viii be attacked" said he, 'the
principal one being the exemption from
taxation of incomes under s4eo0 annually
This will be attacked as an unjust dis
crfmination. l cannot say just now who
the complainants. or OF what title the
suits will be, but they will be instituted
probably within few days. and be push
Ell as rapidly possible.
Internal Revenue Commissioner Miller
sent a telegram TO all Internal revenue
collectors directing them to hold all in
come tax lists due April 10 until further
orders. and TO retain possession of all
returns received. This is done with
view TO a modification OF the returns to
correspond with the decision of the SUI
preme court
London. April 9.--The Globe this after
noon. referring to the decision of the su-
prene court of the United States as to
the constitutionality of the income tax
says: Every man in this country Will
regret that there is no supreme court of
the American variety here Never. In all
the long history of the English bench.
have they scared TO the heights of liberty
reached by the American judges yester-
day. II is quite impossible 10 establish
such a tribunal here"
The ST. James Gazette comments on the
supreme court decision in a similar strain
and adds: mo one has suggested that
this august tribunal can be bribed In a
manner familiar TO iitigants in some OF
the inferior courts OF the Union, still Il
is significant that the politics of the var
ious judges are carefully mentioned in the
dispA iches."