Evening star. [volume] (Washington, D.C.) 1854-1972, 1895-05-10
Probabilities Of Justice Jackson's
Action on the Income Tax Case.
HE HAS BEEN an EXTREME FEDERALIOT
The Point in the Former Decision
Not Clear.
MORE VENUE NEEDED

Congressman McMlllin of Tennessee, who,
as member of the committee on ways
and means, drafted the income tax pro-
vision CT the tariff law, and announced that
he did 80 in order that Astor and his like
who have enormous rent rolls might be
taxed. has beer here offending the rehear-
Ing of the income tax case. Mr.. McMillin
said today:
II know no mere about the decision of
the court than any one else but 1t un-
questicnably is a fact that Judge Jackson
at home has always been regarded as
man who would not add any unnecessary
burden to wealth or capital He is and al
ways has been an extreme federalist. He
certainly would not have received his ap
pointme Mt by republican President I'M
less it had been supposed that he enter
tanned federal Views of the Constitution and
amendments.
1T does not necessarily follow. however,
from that that he will decide that the in
come tax law is unconstitutional. There Is
more extreme federalst the bench
than Justice Harlan, and he is understood
to have supported the constitutionality of
the law. But for that matter, Justice
Field, who is radically against the law In
al its parts, sat upon the bench when the
income tax was decided to be constitu-
tional both during the war and afterward
in the Springer case, and he did not dis
sent from that view OF the constitution.
Willing to Retire.
TT undoubtedly is a fact that Justice
Jackson will return to Tennessee as soon
as possible. He has improved somewhat,
but it is not yet clear that he will perman-
emily recover. Justice jackson Is abund
antly able to retire from the bench with
out the passage of a specific law to give
him a pension. He is a rich man. and his
wife is also rich in her own right Yet it
is known in Tennessee that he is quite will
ing to have a bill passed to enable him to
retire in advance of the legal period on full
pay.
Indeed, the report in Tennessee is, that
the bill to retire Justice Jackson, which
was introduced in the Senate and pressed
by Senator Harris, was approved if it was
not directly inspired, by Justice Jackson
himself.
More Revenue Needed.
There Is, by the way continued Mr..
McMillin, "one point in the decision of the
Supreme Court to rents which does not
seem very clear to me- and which it will
be difficult for most lawyers to reconcile
with the decision and the law as a whole.
The court holds that rents are exempt
from taxation they are a part of the
realty, and carnot be taxed on the ground
that such a tax would be direct and in
violation of the federal Constitution. Yet
the law proposes penalties by impris son-
ment for a violation of it's terms as to
taxes, while the only legal remedy for
proceedings against real estate is by an
action of trespass.
"One thing is altogether certain, If the
rcome tax law shall be declared to be un
constitutional, as many assume that 1t will
by reason of the vote of Justice Jackson,
1t will be necessary for the government to
obtain more revenue from some source. l.
does not seem probable that there will be
revenue enough from ordinary sources
without the income tax, and the authorities
say that they will not sell any more
bends"