New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1895-07-20
YOWLER'S BRILLIANT DISCOVERY.
AS CONTROLLER OF THE TREASURY HE DE
CLAREs HIMSELF TO BE A FULL
nIccEI1 Al


RIGGED JUDICIAL BENCH.
Washington July 10 (SpeciaD-It appears that
there is man in the United States who not only
shares Joseph II. Choate's opinion that the number
OF judicial tribunals in this country is unnecessarily
large, but who proposes TO demonstrate II In
plain and practical manner that everybody Will un-
derstand. This is Bowler-Robert Il. Bowler
Controller OF the Treasury. Bowler has been n
Controller for than two years. and IN that time
he has learned or might have learned. good many
things about law; his knowledge Of which when he
entered upon the duties OF his office Is said not 10
have been 40 vast extensive as TO be In the least
burdensome However that may be- he has made
at startling discovery. 10 which none OF his
predecessors IN more than hundred years had
obtained the slightest cew.
In brief the discovery is that II Is the duty OF
the Controller OF the Treasury and within the scope
OF his authority. to investigate and pass upon the
constitutionaity OF any act OF Congress by virtue
OF which appropriation has been made by that
body and II. In his Judgment. said act is unconsti-
tutional prevent the payment out OF the National
Treasury OF the money appropriated In accordance
Herewith II will be perceived that this was not
only startling. but most important, discovery.
because the practical application OF It will not only
be a great relief all the District. Circuit and other
inferior courts Of the United States but 10 the over
burdened Supreme Court we'll 1t seems almost
a pity though that Bowler did not make his dis
covery six months ago when the frst accounts lot
the payment OF salaries 10 persons appointed to exc
cute the Income Tax law were submitted to him.
II he had taken that matter In hand and promptly
pronounced the law constitutional 1t would not only
have relieved the country OF long suspense ana
anxiety and reinforced the meagre and inadequate
revenues OF the Government. but would also have
relieved the Supreme Court of the United States OF
a serious burden OF responsibility and no inconsid-
erab.e amount OF embarrassment. When the appel
ants In the income tax cases came into that court.
the Chief Justice would have said:
Bowler has decided that this law Is constitu-
tional. and the appeal is dismissed.
What easy and simple solution that would
have been. But It's better late than never and the
discovery has come in time TO save Congress from
the consequences OF Its unconstitutional acts In as
many cases as the Controller may consider neces-
sary and expedient.
1t is true that an Idea has prevailed IN this coun-
try for somewhat more than century that the
question whether or not an &c: Of Congress was
constitutional one which the courts OF the
United States alone could decide. !, is not rernem-
bered that any commentator on the Constitution OF
the United States has ever held different opinion.
that the Interpretation OF any part OF tnat IN
s,rument by accounting officer OF the treasury
Department has found It's way into the comment
aries In short contrary idea seems TO have ruled
not only commentators. bat members OF the ~
dietary and OF Congress; since the foundation OF me
Government. II is remembered that on certain
occasion one OF Rowler's predecessors. who was
arguing a case before the supreme Court or the
law proposition which vas not only move. bu,
amazing 10 that tribunal. and when he was asked
for his authority he referred 10 one OF MS Own
decisions as Controller. He never did 50 again IN
the Supreme Court But hs was an older man. ana
naturally less progressive and confident than Bow
Ter respecting whom the somewhat ambiguous re-
mark has been ma ie that he mus; be an excellent
constitutional lawyer II he is any Kind OF lawyer
q; all
|; appears that Congress at It's last session appro-
priatei a certain sum OF money 10 pay the bounty
earned on the domestic production Of beet sugar
under the act Of 1890 before the repeal OF that act
in August. 1884, and that application has been maze
To the Treasury Department by one OF the pro-
ducers for much OF the sum appropriated as II
due him under the act. The Auditor approved the
account and sent Il. in due course to Controller
Bowler and he. after examining the papers ana
exploring the rccesses OF his own mind found MIN
self in doubt 10 the constituiionality OF the law
which gave bounty 70 the producers OF domestic
sugar and so ne called halt 1t Is true That he
pa ssed without objection or hesitation accounts OF
the same kind amounting 10 near.y SZ"N"" iasi
year hut what Of that Unlike some %! the oi
fogIes who sit on the bench OF the Supreme Court
OF the United States. the progressive BOWER d1's
not feel In the least hampercd or embarrassed ny
the restraints OF stare decsis. and he frankly ne-
clares that he will not approve the payment or any
claim on the appropriation that Congress voted TOT
the benefit Of American sugar-producers. until ne
has hoen convinced hv arguments NJ counsel ma
the act under which the Appropriation was made -
constitutional So there H. To be iorinh n"arihS
on wednesday and Bowler IL TO decide whether or
no, an act Of Congress Is constitutional BOWER
appears 10 be an offlcal ass. but II 's In his power
annarenty TO cause the persons VINO nave JUST
claims against the Government a BOoI deal Oh
trouble and needless expense