Evening star. [volume] (Washington, D.C.) 1854-1972, 1895-04-17
TO COVER ALL QUESTIONS
The Attorney Generals View Regarding
Reargumspt.
A Memorandum Filed in the Supreme
Court Today Respecting
the Income Tax.

The Attorney General today filed in the
United States Supreme Court a memoran-
dunn for the consideration of justices Civ
ing the governments view Oh the petition
for rehearing of the income tax ques-
ton filed by the opponents of the law. The
governments memorandum is as follows:
Charles Pollock. appellant. against the
Farmers Loan and Trust Company ct al !;
Lewis Fl. Hyde, appellant against the Con-
tlEental Trust Company of the city of New
York ct al; on petition for rehearing. The
United States resi- ectfully represents that
if rahearirg is granted in the above en-
titled cases. the rehearirg should cover
all the legal and constitutional questions
Involved. and not merely those as to which
the court are equally divided.
Il. Whether a tax on incomes generally,
inclusive of rents and interests div!-
de.,ds from investments of al kinds, is or
is not a direct tax within the meaning CT
the federal Constitution, is matter upon
which. as an original question, the gov
eminent has really rever teen heard.
Its position at The argument was that
the question had been settled1ay an ex-
position of the Constitution practic ally con-
temporaneous with its adoption-by sub
secuent urbroken line OF judicial prece-
dents-by the concurring and repealed ac-
ton of all the departments of the govern
writers and authorities by whom the sub
jet has heretofore been considered.
''2.-The Importance to the government of
the new views of its taxing power. an
nounced in the opinion of the chief JUS
tice. can hardly be exaggerated.
First. Pushed to their logical conclu-
sion. they practically exclude from the d.
rect operation of the power all the real
estate of the country ard all it's invested
personal property. They exclude it be-
cause, If realty and personally are tax
able only by the rule of apport.onment. the
inevitable Inequalities resulting from such
plan of taxation are SO gross and fragrant
as to absolutely debar any, resort to it.
THAT such inequalities must result is
practically admitted, the only suggestion in
reply being that the power to directly FAX
realty and personally was not meant for
use as an ordinary. everyday power: that
the United States was expected to rely for
its customary revenues upon duties. i'm
posts and excuses; and that 1t was meant
it should impose direct taxes only in ex-
traordinary emergencies and as sort of
dernier resort
1T is submitted that construction of
the Constitution Of such vital Importance
in itself and requiring In its support an
imputation to it's trainers of a specific pur-
Constitution has any tendency to reveal,
cannot be too carefully considered before
being finally adopted.
Second Though of minor consequence.
1t is certainly relevant to point out that. If
the new exposition of the Constitution re-
ferred to is to prevail. the United States
has. under previous income tax laws, col
lected vast sums of money. which, on every
principle of justice, 1t ought to refund and
which 1t must be assumed that Congress
will deem itself bound to make provision
for refunding by appropriate legislation"