The Indianapolis journal. [volume] (Indianapolis [Ind.]) 1867-1904, 1895-04-24
Two Counsel ON Each Tide VIII he
Heard Monday, Nay 9, When n
Full Bench Is Expected.
JACKSON WILL BE UMPIRE
UNUSUAL PROCEDURE on THE PART
OF THE SUPREME JUSTICES.
Treasury officials Hopeful that n Re-
Decision -Made-Patent Laws.

WASHINGTON. April 2s.-The United
States Supreme Court to-day. through
Chief Justice Fuller, made the following
order in regard to the petitions for a re-
hearing of the income tax question:
1.-THE consideration of the two petitions
(the income tax petitions) for rehearing is
reserved until Monday, May 6, when a full
bench is expected and in that event two
counsel on a side will be heard at that
time"
Although the order does not explicitly so
state, 1t means that argument will be heard,
not only on the merits of the income tax
question itself, but on the question whether
or not there shall be a rehearing of the
suits heretofore decided. This argument, it
is expected, will include the extent to
which the rehearing shall go, that is,
whether it shall be confined merely to the
point on which the court was evenly di-
vided, the constitutionality of the income
tax law as a whole. or whether the whole
question shall be reopened and new argument
made on the question of whether or not
rents are exempt from taxation, as to
which there was a clear majority of the
court against this feature of the tax. TIL
course adopted by the court is a most I'M
usual one and gentlemen familiar with
its procedure for many years can ~recollcet
but one instance in which a like action
has been taken and that was in the
seventies.
It is understood that the decision of the
court to permit an oral argument on the
motion for a rehearing in these cases vas
not arrived at until to-day, and that this
action was based on received
jackson Indicating the probability of his
being able to attend on the sitting OF the
squirt eou early in Nay gh,a After f,Tst ad5oq Fn,5ar s. Of
that he had received information from
Justice Jackson as to lead the court to
to count on his attendance on the
court on the day set for argument on
the petition. He also: stated that his in
formation was that Justice Jackson was
getting on very well. Ordinarily, he added,
Mr.. jackson would not be expected to re-
turn so near the end of the term.
1t is understood that the decision of the
court to depart from its almost unbroken
custom of deciding. on the advisability of
rehearings without inviting further sugges-
ton from counsel than is contained in brief
written statements. is due to the apprecia-
ton which the members have of the vast
Importance of the income tax cases and to
their desire to have it understood by the
public that they are not disposed to place
sible presentation of the case. The usual
practice with regard to petitions for re-
one of the members of the court who has
concurred in the decision already made,
but it would appear from the course taken
this preliminary matter to the full bench
that none of the Justices felt disposed to
make such a motion, and that the arrange
ment now announced was hit on as a COM
promise. Justice jackson, therefore,, will
virtually come into the case as an umpire.
In the meantime, the original decision will
be allowed to stand as the law. and it is
understood that the full text of the Chief
Justices opinions will soon be given to the
public.
Nothing IS known as to whether or not
the rehearing ordered will take place at
this term of court. Ordinarily the court
would take a recess from May 6 for two
S Meek IS ana e win dh sIn a ig disc rnjl1 next * c oet !
the term indefinitely, and 1T is not impossi-
BILE that 1t may be extended in the event
if it should appear on Justice Jackson's
arrival that his health is sufficiently robust
sponps sumht hi Of 81 sitt taxe t thro nlnsei an 'n arg Fe-
ment on the merits of the case and the
extra work of assisting in the preparing
of a decision. The strong desire of the
government and of the public for a final
judicial settlement of the income tax ques-
tion may influence the court to depart from
its custom and sit later than the month
of May.
received at the Treasury Department with
much satisfaction, especially as it was an
nounced that Mr.. Justice Jackson would
be present and would take part in the de-
termination of the question. This order of
the court is regarded by some of the Of
fcials as almost conclusive that a reargu-
ment will be granted. ..lthout any positive
the general belief that Justice Jackson is
II IL dNO " LhC 1OllC
of the law. and hence would be very likely
to vote for a rehearing, thus making a
clear majority in favor of granting the
petition. A rehearing is earnestly desired
by the income-tax officials, as, with a full
bench, there necessarily will be a full ma
jority, either for or against the law, which
would certainly have the effect of doing
away with the vast amount of litigation
now promised. As to the chances OF the
courts deciding adversely to the law, the
officials feel little uneasiness. They argue
that the direct tax question which some
members of the court regarded as deeply
involved, was hardly touched on In the
argument of the case on behalf of the gov
eminent, it's counsel assuming that the
court could haruIy desire discussion of a
subject which they thought by reason of
a long line of decisions had ceased to be
an open question.
Senator Lindsay, of Kentucky, speaking
on this matter to-day, said:
IF the federal government has not the
power to raise revenues by taxing incomes
arising from rents of real estate in time OF
peace, neither has it that power in time
OF war. 1t is most important that the
question shall be finally and conclusively
decided by the Supreme Court at an early
day. If the power does not exist. 1T should
be supplied by constitutional amendment.
The civil war established the right of the
federal government TO operate upon indi-
viduals in the enforcement of federal au-
thority. The government should have like
power in the taxation OF all Incomes"