New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1895-03-18
CaV THE Law BE ENFORCED'

Cav THE Law BE ENFORCED'
v-botbor tho income tax be decided CONSULT"
.,,o, or NOT # rcsts mainly with the taApa!
ons themselves to determine whether II can W
oouoctod Rriefs bv eminent lawyers "'e'u'
,,o,,ionod in news columns. point out grave We
roots IN tho law which may almost wholly uel'''
&c enforcement. They show, first, that Tue ,"N-
.a,.o,. f,,ll,, pnrfcrms his duly if he FURNISHES
=, +bo collector. when called upon, the lac''
necessary TO make up a proper return anu j,
=, 80. no,,,d to sock ont the officer, or 10 SEM
opv rc,urn TO him. and. second that 'ne ''P
-. ,-l,,,r, oro NOT hubble officers. and there
Zorro cannot lawfully obtain the details Oh 'i'eS'
,.,,,,,s from individuals and make up the re
turne as the law attempts to PROVIDE iie'''e
r. taxnayers generally decline, as INC! NV "
ricbt TO send or furnish any returns pu' M'''
., "a, .oIlcctor calls upon them, ana II Inc!
rofrso os they have right. TO make any us
closure of their business OF l"coil'H
49,, Inn, make such disclosure TO the collector
only. It will come 10 pass that Only '"''' -.
whom he may be able to call in person can w
compelled TO pay any tax AS 'ncic az
oounctors for the entire city Of Ncw-iork' ana
in the country only one for many couii'i'' Wv
ering an extensive territory 1t follows 'n"' INV
qroat majority of persons having incomes wv
81 600 will not be obliged to pay eiln'I "'N
ncnaltv. because the law is so piunu'ii"7''
drawn that it cannot be enforced
These opinions rest upon the difference Nv
tvoen Sections % and Sections 81 OF inc act
Section 20 makes it the duty OF all persons w
rondor y return before the day PROVIDED 10y
law BIT Section 81, embodying hloulhcauo"
Of Section BIB, Revised Statutes provinces
that "if any person liable to pay any du! OF
"tax shall fail TO make and exhibit HNt lor
"return required by law. but shall consent ~
disclose the particulars of any ana III 'hc
"nropertv. goods, wares and merchandise aru
"cles and objects liable 10 pay any duly OF
"tay then. and in that case, it shall he the duly
"of tho collector or deputy-collectOr to make
"ercb LIST or return. which. being distinctly
"rood consented to and signed and verified by
"tbo norson liable TO taxation. may be received
"os tho LIST of such person" That the deputy
collector is not public officer empoW'r0i !"
hear evidence and decide upon the amount Oh
fax pavablc appears from decisions ol IN" Hu-
nreme Court of the United States ana ot the
Court of Appeals in this state. holding mat these
are duties which can be performed by pubic
officers ONLY The Constitution requires that All
nuhlic officers shall be appointed by The FreSl-
don't thc heads Of departments or the courts
and it is held in decisions that Congress has not
powcr to create public officers Otherwise APP
pointed As the deputies whom the law al
temps TO clothc with judicial power are in fact
Amounted by the collectors, 1t IS maintalncd
that they cannot exercise this power, and That
the taxpayer has a right TO wait until the col
loctor himself calls. 50 that the facts and cyl
j. tqN ~
submitted 10 that officer.
Under ordinary circumstances. it might not
seem the part Of a good citizen 10 cmoarrasS
the enforcement of a law upon which the Gov
eminent relies for revenue. But the enactment
in question is 50 offensive and unjust, so
charged with sectional and communistic ma
Lightly. and so unnecessary for the support az
| the Government, since the act Of 1870 would
have yielded larger revenue If left undiS
turbed. that there will undoubtedly he many
thousand persons who will resort 10 legal pro
ceedngs 10 hinder the enforcement Of the law,
even if il is held constitutional. For an act
might be clearly within The constitutional
power of Congress. and yet Odi0uS and So
hostile 10 Justice and decency that it could not
| be enforced Unless some Of the ablcst law
| yers are in error, this income tax law Is not
merely so unjust in spirit and purpose as 10
arouse the utmost opposition, but is so defect
i've in form that the people, by merely standing
on their legal rights and declining TO disclose
their business except TO the collector himself
can practically render IT'S general enforcement
| impossible.