The Norfolk Virginian. [volume] (Norfolk, Va.) 186?-189?, 1895-05-09
THE ARGUMENT COMPLETED
The Income Tax Case Before the
Supreme Court.
Mr.. CHOATE'S ABLE SPEECH,
The Constitutionalty of the Law De-
MED and the Attorney Generals
Questions Answered. The
Chamber Full of Specta-
tators. Court Adjourned
BY Southern Associated pross.

BY Southern Associated pross.
WASuINGToN, May S.-Almost i'm
mediately upon the assembling of the
supreme Court of the United States AT
noon to-day, the chamber being filled
with spectators drawn there by the an
nouncement that he was to speak, Mr..
Joseph ii. Chonte resumed the closing
argument III the Income tax cases.
There remained to Mr.. Choate about
two hours of the five allotted for the
presentation of his side oi the case and
he entered upon his task in excellent
form for the work. He had Just begun
when the court rose yesterday, to speak
of tue claim by himself ami associates
as to what had been decided by the
court IN its Judgment Of April s, upon
the subject of the tax on rents.
MIR. Choatc Ill opening sald that he
would not proceed on tie line aid
down yesterday, but devote himself to
the consideration OF certain questions
asked yesterday by the Attorney
General III his address.
The Attorney. General had contend.
ed, among other things, that If the
construction OF the Constitution set mp
by the contestants of the tax were
maintained 1t would seriously Impair
the resources aud power OF the Gov
ernment IN times OF emergency,
Figures will not lIc," 1t had been
said, remarked Mr.. Choate, but il was
equally well known that they would
convey entirely different meanings ac
cording as they might be landed.
Upon that point, said Mr.. Choate. their
brief filed Ill the case presented some
statements aud figures which demon.
strated the nnsoundness of the Attor
ney Generals claim. The rights of
citiZeus, that document stated "can
not he effected by eXngGeratiou of the
Importance TO the government of the
questions now involved"
The only previous income tax
known III the country's history arose
from the necessities of the civil war.
| p to the close of 1866 it is computed
that the Government had expended for
war purposes more than 81, 900, 0OO, 900
yet only SIPS, OS2. Si5 came from this
Income tax. This shows how inslguiti.
cant part that tax played In supply
ing the couutry's requirements al the
time OF It's greatest necessity. What
saved the country was Its high finan-
cinl credit and the patriotic attachment
OF It's citizens to the system of govern
mcnt guaranteed by Its constitution,
Those resources, 1t is earnestly sub.
mitted, will be mos; surely preserved
by faithful administration of its fuuda
mental law, not by efforts to frltter
away the bulwarks of private rights
and private property which were es
tabllshed thereby rs conditions OF the
country's existence.
MIR Choate addressed himself direct
ly 10 the discussion of the matters lett
In dispute 10y the decision OF the court.
III the light OF the declarations in that
decision. The first related 90 the tax
on personal property, and his conten
ton was that the corpus OF personal
property was entitled To the same pro.
lection AS real estate and that tax on
the income derived thereirom WAS n
direct tax rs much us tux on rents.
And in thls position he was aided by
the frank avowal of the Attorney.Gen-
ernl that II was logically so.
Touching upon the suggestion Of
counsel that II the prcsent Income tax
be overthrOwD n demand might be
made for refund Of tie income tax OF
war times, Mr.. ChoHte asked what kind
of political morality was involved IN
the suggestion OF the Attorney General
that because the Government had iu
VIZ IhSl IIIcShiIJ CO!IeCltu taxes, IL
must be permitted to 20 on IN the
future Illegally collecting other taxes.
"But your hOnors need have no fenr
on that score. The former income tnN
was PAID willingly, and ii any OF them
or their descendants should demand its
return they would be the subjects oi
general shame and general contempt.
And, further, there Is nothing IN the
history or attitude of the government
to warrant the belief that II all who
had paid the TAX should altogether
demand It's return, they would ever get
dollar OF 1t back. No, that sugges.
ton can be safely dismissed"
Mr.. Choate turned TO the points
made with respect of lack of uniforml-
ty, and of illega! ana unjust excep
tons.
MIR. Choate finished at two minutes
to O'Clock and the Chef Justice iii.
recied the crIer to adjourn court until
Monday, May, Goth.