Waterbury evening Democrat., 1895-05-07
INCOME TAX HEARING.
The Arguments Begin Tn Wash ington Before a Full Bench.
CASE MAY BE FINISHED TODAY.
Attorneys Guthrie and Whitney Open With Long Arguments. and There Are Several More Speeches to Come From the Other Lawyers-Much Interest Evinced.

Lawyers-Mueh Interest EVInced.
 WAsnINGToN, May 7.-The supreme court, with its full mcmbcrship of nine justices on tho bench for the first time in many months. began the rehearing of tho income tax suits Justice Howell Jackson of Tennessee, who has been absent from Washington the greater part of tho past year seeking restoration to health, took his seat again. with extraordinary interest at taChCd to his presence since he assumes practically the position of umpire upon tho vital question of tho principle upon which the law is based which divided the other eight justices into two equal factions
 Justice Jackson did hot appear to be feeble but it was plainly evident that he was far from boing we'll man, and that only by a strong effort could he sit throughout the hearing
 Most conspicuous among the spectators in court wore Postmaster General Wilson, tho chairman of tho ways and means com mittce that framed the tariff act; Repro sentative McMillin of Tonnessee chair man of the subcommittee which drafted the income tax provisions, and OK Speak or Crisp.of the louso. Tho attendance of lawyers and others having an unofficial interest in tho matter was noticeably smaller than at the first argument of the OI ual tourists had satisfied their curiosity to obtain sight of the prominent mon the courtroom was not crowded.
 But two arguments arc to be iuads for each side-by Attorney General Oiney and Assistant Attorney General Whitney tor the government and Gy w. D. Guthrie and Joseph ChOate of New York for the appellants, Messrs. Hyde and Pollock. Nr. Guthrie delivered his speech, and Mir Whitney began his, which he will finish today. As the time assigned is five hours to each side, the arguments will be closed Wednesday afternoon.
 Mir. Whitney's Argument.
 When Mir. Guthrie concluded, he was followed by Assistant Attorney General Whitney on behalf Of tho government
 MT. Whitney complained of the brief time given for preparing for the rehearing. He said the government would not again present any argument on the question of municipal bonds He said the law did not expressly include bonds of this charac- ter, and hs did not suppose it would be ContCnded that these exemptions by the court would invaiidato the remainder of the law. He did not suppose, indeed. that any tax law had ever been enacted which mado express mention of all possible ex-
 
 to Do applied, thero would bo very few valid laws It was necessary for the leg iSlatures to prepare their laws on general terms. leaving it to tho courts to declare what parts should ho valid
 As tu the question of exemptions uf rontHlS uf real estate, that was different. The government had hopes that this Ques- tion could be prrsCutCd as la obtain a reversal of the former opinion In the first instance the government had cOnsid cred that the question WAS settled by for mer adjudication.
 Ho should now go into the realm of lex icography as well as of precedent to pre- sent this point. He contended that the bills in these cases asked for no special re- lief in eases of rentals He said the his turical evidence which would be adduced would present tho ease in an entirely new light and in light different from that in which 1t had been presented by the op- position.
 Mr. Whitney, in critioisinS the opposi- ton for going far back into history for preoodentS, said he had not intended to go hack further than l6S9, but as the appel i&ntS had gune 10 llSO he would himself give some proccdonts of that date
 Cant you. asked tho chiof justice in a tono which appeared to contain a spirit of banter, go back further than that?'
 Il might replied NIT. Whitney, but should not tax the patience of the court to that extent but for tho preCedent of my learned friends on the other side Ho said he would agree to stop short of llSO if Mir Choate would. wheroupon Mir ChOate assured Mir. Whitney and the court that he would stop several centuries short of that date,
 Difference Between Tax and Duty.
 Nr. Whitney referred at some length to tho distinctions between tho words tax and duty in English legislation. He said this distinction had been very sharp and the word tax had only been applied when the word duty could not be made to cover the case If, he said, tho farmers of tho constitution worr acquainted with Black stono, thoy wcro familiar with tho Eng fish classification.
 \ pecularity of the English system since l6sJ was that everything called a tax was laid by the rule of apportionment, whereas everything called a duty was laid by the rule of uniformity. The thorough understanding of this principle by the members of the convention explained the apparent lack of interest in the discussion of the distinction in these matters The important question with thOm appeared to be that of the proper distribution of the taxes to De made according to apportion- ment llo contended that the direct taxes were traceable To the English and taxes and it was impossible to levy such a tax except by appnrtionment. The system of RppOrtionment among countries was the Same In this country in the early days as in England
 The Knights of the shire had control of these matters. and these gentry, Mir Whit ney said, wcre what the counsel on the othor side would call somewhat populistIo in their tendencies. The valuation fixed in l692 had been ever since used as the basis of apportionment in England.
 At this point Mir. Whitney was inter rupted by the adjournment of the court for iLo day. He will speak about two hours today and will be followed by At torney General Olney for the government. Mir Choate will follow Mr Olney.
 4 Justice Kills Himself
 HCuTyDAI pa May 7 = T,<Stto. oR