New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1895-04-10
THE CRIPPLED Id ".


warned AT once by every true friend to abandon
the project of packing the Supreme Court IN
order to sustain the income tax. AZ Washing
ton the talk turns ut once TO the chances for re
vcrsing the decision as To incomes from real
estate Dispatches to The New-lork Herald
state that 1.-The President and his advisers are
looking toward the retirement of two Justices,
Jackson who is absent sick. and Field. who is
the oldest member Of the court having been ap
pointed by President Lincoln in 1867. and 10 the
conversion of Justice Gray" which, ii Is believed
by Government officials can be accomplished
with little trouble" Then the President Is cX-
pected to appoint tools not Justices. In order 10
obtain Populistc decision. 1t would be aston
fishing indeed if Justice Gray, of Massachusetts
who was appointed by President Arthur in ISL
should be found capable Of conversion with
little trouble" or otherwise. II would be aston
ishing if Justice Field, the most uncompromlsnG
opponent of the income tax on the bench, should
consent TO help any such scheme by retiring. The
scheme had better be abandoned as alike mprac-
ticablc and dsgraccful Congress will have
something to say about it when in session, and
until Congress is in session no appointment of
Justices could be confirmed. nor is it in the least
probable that any such appointments for such
purpose could be confirmed by the coming Sen
ate.
President Cleveland had better read with care
the closing words of Justice Fields dissenting
opnion his earnest warning against n course
of usurpation," and assault upon capital which
will be but the stcppngS stone To others. ana
become war of the poor against the rich
Quoting, the Justice declares that IF the Court
"sanctions the power of discriminating taxation.
and nullifies the uniformity mandate of the
"Consttution it will mark the hour when the
"srre decadence OF our present Government Will
commence" Justices Field, Of California: Fuller,
OF Illinois, and Gray, of Massachusetts, come
from progressive and powerful States. ana are
three of the Justices who hold the whole act I'M
constitutional Ncw-York had not Il represent
alive on the bench, nor Ncw-jcrscy. nor ONO,
and strange to say, Justices Shiras or f"nnSyl-
vana and Brown, Of Michigan, though both ap-
pointed by President Harrison. voted against de-
caring the whole act unconstitutional. with Jus
tice White, of louisiana whose passionate stump
speech against the decision appeared 10 represent
President Cleveland, 10y whom he was appointed
and Justice Harlan, of kentucky, who was ap-
pointed by President Hayes The President may
well consider whether an attempt 10 pack The
Court in order TO promote "A Populistic revolution
will not result in swift decisions against the
whole law new points by some Of the Justices
who have thus far sustained il.
Nobody can tell how far the real estate cXemp-
ton may reach. Treasury officials estimate that
it will cut off half of the S300OOO00 revenue cx'
pectcd, but it is doubtful whether they have con
sdered that railroads are legally real estate, and
Il great proportion Of them are leased or all
railway incomes, large but indivsiblc part is
derived from rental of real estate. IL Is not
new principle 10 the courts that If a tax law Is
ambiguous, the benefit Of the doubt must be- given
to the citizen and not 10 the Government. How
far this principle will govern the lower courts
In determining the application OF the decision
lust rendered, and how far in deciding upon "A
host of new points which will now be raised. who
can estimate: But IL is plain that, as one Of the
eminent counsel against the law has stated, the
case must now be fought out in the lower courts,
and resistance to collection of the tax will be
general.
1t is equally clear that decisions are likely TO be
less favorable TO the law in all the districts en-
bracng rich and progressive States than in other
districts The overwhelming public opinion in
State helps to shape the thought and feeling Of
Judges as Of other men. The tendency there
fore, is TO cripple the enforcement Of the law III
such States on all the new questions not covered
by the Supreme Court and practically to exempt
from the effect Of the law the very region when
its sectional advocates most desired to burden
unjustly. On the contrary, in regions where pub
lie opinion is strongly in favor Of the law, Judges
may lean toward its enforcement on new qu's-
tons raised. Thus the general tendency may be
TO enforce the tax among the people who clam
ored for it, but 10 check It's enforcement among
the people it expressly intended to dcspoil.
AS the landed estates the great corporations hav-
Ing large incomes from such estates ana from
bonds, and wealthy individuals having such in
comes are not only in part exempt already but
able 10 fight thesjaw in the courts on new qucS-
tons, those whom the Populists chiefly wished
TO reach will generally escape, while the bur
dcns Of this communistic and sectional law VIII
fall mainly on those least able to bear Them. II
would be an act OF good sense If the President
| instead Of trying to overpowcr the court. should
decide TO suspend all attempt TO enforce The III
come tax until Congress has assembled.