The herald., 1895-01-12
THAT INCOME TAX BUGABOO
Senator Hill and Others Discuss
its Provisions.
Antiquities in the Law Should be
Removed.
Il Dnatory Motion OF Quay Defeat Cd
SONS Hard Words said Against
the Bill


Hill spoke in bshslf of his amsnd ment,
to allow an opportunity to test its con.
ssitutionality.
Hill said he knew nothing that had
taken place since he was a member of
the senate that justified the senator from
Kansas in charging that this bill was to
meet with tilibuatsring go far as he wss
concerned.
PETER declared he had not used the
word filibustering since he had been q
member of the senate. He said the
senator from New York and the senator
from Pennsylvania Quay had made up
their mind5 to defeat the collection of
the income tax. if il were in their power
to do SO.
Another serious ambiguity in the law
was what assessment or whose ASSESS
ment is to be final. Is the taxpayer TO
have any appeal or the commissioner ?
There was nothing in any section of tn Q
income tax law of 1894 that authorize d
suit against the tax collector or an
one else to recover back taxes ii ille-
gally exaeted. This, he asserted, was
one OF the most important questions in
this discussion. He asked where in the
present law was there any power given to
any commissioner OF internal revenue or
to any other officer to return taxes erro.
neously collected.
Hill spoke of how hard it would be to
maintain law to which the legal pro-
fession was opposed and how the money
involved would be enlisted in the ser-
vices of the lobbyists and the lawyers at
both ends OF Pennsylvania avenue. 1t
was the duty of the senate to remove
the am biguities from the law while the
matter was before it.
Ii the antiquities in the law were
not removed it was reasonably certain
the experiences connected with the
direct taxes of the war period and its
refund would be repeated. Taxpayers
would besiege the treasury, the court Of
claims and congress for q refund Of the
tax.
The senator also questioned the right
OF congress under this constitution to
tax the income from notes, bonds OF
other securities Issued by states or
minor divisions of states. The income
tax was not for securing revenue only,
but to harass and worry, and he asked :
Shall the inquisitorisl means proposed
by the treasury department be tolerated
New York city we're organized as cor-
porations under the New York laws and
must return their annual pr PITTS and pay
per cent thereon"
INoUIsIToRIAL QUESTIONS.
Why. the senator asked. could the
government be content with q plain,
trustworthy statement OF the annual
net profit OF the enterprises? Many
questions put forward in the treasury
regulations had no warrant in the law
unless the law empowered the depart
ment to put any question it pleased.
Many OF the questions were absurdly in
qustorial. He had no expectation tn at
this congress would repeal the law now
An appropriation was wanted to carry II
out. He conceded the general rule TO
be that there ought to be an appropria-
always been believer in that doctrine.
The question had been suggested
whether this appropriation was not
taken out of the ordinary rule. The
statute bad never been enforced. 1t
existed in the statutes. it was true, but
for all practical purposes and effect, the
law was just going on the statute books.
It was insisted on az the price OF legisla.
ton and as a condition why senators
nhould support it.
Mr.. Hill reminded the senate he had
said the income tax proposition had
bson placed in the bill to suit certain
Genators, certain members of congress,
not to carry out @ single Democl attic
doctrine. 1t had never been declared
to b9 Democratic doctrine by any ma.
tional convention OF the party.
WAIT TILL THE CLOUDS ROLL BY.
MIR. Hill then referred to the remarks
OF Mr. Cockrell, when he alluded to the
fact that the candidate at the New
York Democratic convention was de-
feated. He (HilD would point out to
the senator the fact that the same dis
approval of the income tax Gas that con.
tanned in the platform OF the Demo-
cratic conventlon) was also in the Re-
publican state platform. So far az the
state OF New York was concerned, there
was and 10 but little difference OF
opinion on the subject. The senator
from Missouri had forgotten To mention
that in his state the Democratic con-
vention had favored the income tax. He
did not think any Democrat found very
much consolation in referring to the
result OF the election in Missouri, New
York or any other state. I'VE must
wait until the clouds roll by" he said,
sand l suppose in some future time the
prospects of tho party will revive"
Hill said the election was q condem-
nation of the income tax, condemns-
ton OF the WILSON, Gormsn-B rice- Smith
bill, or whatever bill it was; con-
&. demnation OF our legislation of last
summer, and he thought the less said
about it ut this time the better. Fur
Their on Mr.. Hill said the statement
from President Cleveland in his famous
Wilson letter." in which he told the
country how ha deprecated the income
tax and he Child did not think it prob
able that the president would disap-
prove OF its repeal if congress should
see dit to repeal it.
THE CURRENCY PROBLEM,
!. When Hill concluded, Du Bois, Rspub-
lican of Idaho, began g speech ON .ns
income tax bill which drifted into silver
and WAS taken TO state the position oil
the silver men in the senate on the cur
reucy question. Az to the income tax
ne said it should be either enforced or
wiped out. Speaking more particularly
of the currency problem, he said :
Taking the statements of both Sides of
the controversy, the conclusion would
seem to be that, income tax or no in
come tax, there 10 to be no permanent
prosperity and no relief from the dis