New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1895-04-09


tBY TELEGRAPH TO TRIBuSEl
Washington, April S-The Supreme Court made
public to-day its decision in what Is popularity
known as the income tax cases. The decision de-
clares very substantial part Of the law enacted
by the LID Congress to be unconstitutional. As
to other parts the Court confesses itself to be di-
vided evenly Certain features Of the law. there
fore. remain operative. with the chances in favor
of costly and vaxatous litigation No one is like
". at any rate to pay the income tax. except TN
der protest until full court has definitely and
forever decided the questions at issue. This can
occur only in case Justice Jackson resumes his
place on the bench his seat is taken by another
and then only in two years or more, except the
Government consents to advancing any case that
may be brought upon the docket OF the court.
Briefly stated the decision Of the Court declares
that tax upon real estate and rents derived
therefrom is "A direct tax in the meaning OF the
C1nstltut H. and as such is not levied in n manner
provided by It. Il also declares tax upon state.
county end municipal bonds 10 be unconsttution-
al for the reason that such tax is tax upon the
States and !.pairs their power OF borrowing
money. Upon all other questions submitted the
Court as already stated. stands evenly divided.
Among these the most important. probably was
whether. II part Of the law was found to be con-
tire law should be considered invalilatei. The
Chief Justice. in delivering the opinion OF the
Court omitted to state which Of the justices voted
for and which against this proposition. In view
OF the seemingly contradictory votes which are
said t. have been taken In the consultat ton-room
upon minor phases II the question the vote cannot
be given with absolute certainty I'm detail. There
are good reasons. however, FOR believing that those
in favor Of declaring the entire law unconsttu-
tioral were Justices Field Harlan Gray and
Brown while the Chief Justice and Justices Brew
er Shras and White took the opposite view. The
dissent Of the ast-named justice, like that OF JUS
tce Field which is published together with the de-
cison Of the Court is taken as an indication OF the
intensity which must have marked the discussions
of the Court before reaching its decision. Neither
the dissent OF the senior Democratic member OF
the Court nor that of his Junior COLLEAGUE m!nces
words In the opinion OF conservative lawyers.
both are "couched in very vigorous language"
EFFECT OF THE DECISION.
What will be the effect Of the decision? The
officials Of the Treasury Department pretend 10
make light Of il as far any material increase In
the deficit Of the current fiscal year Is concerned.
They mean 70 say that the Treasury will not be
seriously embarrassed. though they frankly ac-
knowledge that the loss In anticipated revenue will
Well-inf5rmed people declare that the decision Of
the court cuts the estimates os the Treasury De-
par;ment. as to the total to be derived from the
income tax from one-half 10 three-ffths AS the
Treasury never calculated upon getting more than
$50 600 600 out OF the tax. it will be at once
that the loss is considerable one and in the pres
cnt condition OF the Treasury, with deaci, for
the current fiscal year OF over G20o 0000-kept
down to that figure only by means almost dishon-
est-it is folly for the Treasury Department to
treat the matter lightly.
Seriously as the points decided to-day by the
Supreme Court must affect the Treasury in its
present condition. the points remaining unsettled
are infinitely more serious or should appear so, 10
the officials # the Treasury Department Il Is
idle to suppose that In view OF to-day's decision,
arrived at by only eight members Of the Court.
which still leaves the consttutionality OF certain
features of the law an open question 10 be settled
by full bench hereafter. anybody will pay his
income tax except under protest. II is true that
in all likelihood no case submitting these points 70
the Court again will in all probability reach II in
side of two years Until this is done however. an
inefficient collection Of the tax is the necessary
outcome Of present conditions. \ full bench may
before then be secured by the return Of Justice
Jackson or his resignation and the appointment Of
a now Justice. but in order u bring ,he disputed
questions promptly before the Cour, it requires,
first of all. the consent Of the GJve.rrlcnt TO ad
varce a case on the docket Of the court Such
consent is not likely To be given. in view Of the
fate that overlook the predecessor OF the SOLICITOR
General. Mr. Maxwell. it will be remembered.
while representing the Auorney-General before
the court. consented to the Advancement Of the
cases decided to-day upon the suggestion Of the
claimants attorneys that the questions involved
were OF great public importance and demanded
prompt adjustment For this Mr. Maxwell was
forced resign. because the Administrations poll
Icy was TO collect the tax First and determine It's
consututionalty afterward. In other words, Il
believed in the old maxim that possession Is nine
tenths " the law" The Administration will un-
doubtedly follow this same policy now, FOR In the
present desperate condition Of the Treasury II
must have money at any price. What may hap
pen to 1t and the country after it has gone out Of
power concerns II little, apparently II is the
present that determines its conduct, and II would
no doubt enjoy the difficulties its successor would
have TO contend against in dealing with army
or taxpayers clamoring for the refund OF tax un-
justly levied and collected.
ONE WAY OFT OF THE DIFFICULTY.
There ia one way, Of course. In which the Ad-
ministratiOn itself remove the difficulties
which surround il. 1t involves the resignation
OF Justice Jackson. who far has shown
disposition TO retire. II his place were filed by
some ono disposed To share the Populis,ic no.
tons that agitate the Consecrated brain. it-mght
be safe, perhaps, 10 consent 10 an immediate
resubmason Of the questions 10 the Supreme
Court. To many people IL may seem almost sac
religious even 10 him that Mr.. Cleveland could
possibly be Influenced by such considerations in
the appointment OF Justice OF the Supreme
Court. No one, however who has him in
the last two years use the appointing power to
punish those who dread TO differ from him and
reward those who sneeZed when he took snuff. or
who remembers what means were employed by
him 10 drive the repeal of the silver purchase
clause In the Sherman act through the Senate
Will doubt for an instant that he would hesitate
In using his power IN an attempt TO bend the
Supreme Court 10 his will. II Is this belief that
gives such strength and vitality TO the periodical
rumOrs Of the appointment OF Secretary Gresham
to the first vacancy the Supreme Court
Bench that may present itself.
There is little doubt what General Gresham's