New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1895-03-05
IT'S LEGALITY QUESTIONED.
A LAWYER DECLARES THE INCOME TAX
LAW UNCONSTITUTIONAL.


PAYER DOES NOT HAVE TO SEEK THE
COLLECTOR. AND THAT HE NAY
FORCE THE GOVERNMENT
OFFICER TO MAKE
THE RETURN.
Immediately after the LID Congress ceased to
exist yesterday. the announcement was MADE IN
several downtown law Offices that the recent In
come Tax law was unconstitutional. and that the
collectors OF Internal Revenue would not be able to
collect the tax Newspaper men were referred 10
Thomas Harland Of No 80 Nassau-st VINO was
Depitv Commissioner Of Internal Revenue while
the former laws imposing an income tax were III
force. He said to reporter; - - 49,. .ooo,.
An examination Of the provisions OF tne ,nne
tax led me 10 the conclusion that 1t was extremely
doubtful whether the Government cou" suereiiv
should stand upon their rights As, however; any
taxpayer who should act upon my views wT nrova
1nsouni hesitated to advise any one to act upon It
until | had consulted other counsel nay ~ nv
nent lawyers in the city, and find that they gem
orally concur in my views
POWER OF DEPUTY COLLECTORS
The first point is that deputy collectors cannot
lawfully discharge the functions attempted 10 Nv
imposed upon them by the present ia" i"'7
duties are essentially the same as those ilnpo'e,
upon assistant by the acts o. loo ~ anu
1861 In 1865 Congress passed an aE1 sessors thus
opinion to the r gsSS nat mmsday rendered
opinion to the effect that assistant assessors mus
eHe1ea S04 Of no! sf
gres to vest the OF nter3r oeers
Ike Dsppty soectHrT are t Officers
Of the United states and cannot lawfully perform I
the official duties attempted to be imposed upon
"Whn. ,hr. are the duties OF the Collectors
was asked.
The law makes it their duty to call upon eyery
taxpayer at hts resdenSf lit pa to penalty or fall
ing to make return until ne IS oa,e mp a,efna
Tive When III is called on to make his return either
TO deliver to the collector return OF n,s ~,
his business and ne taXgaysT chooses e m ah
course 1t becomes the duty o, sy nus disclosed The
dmty Of the collector is thus not dscharged Oy SIM
P leaving blank at the 1 saTRayffr S order that he
NH There are now some sixty-hye collectors OF IN,
ternai revenue in the entire United states ana
while the would possibly authorize the app1 nro
nrIation FOR the payment of salaries TO any COZ
ectors in Of the number nov TX annexed
District there are two collectors. and one OF tnen
takes the entire island north OF LWsnV ,ou nr he
Esst River side. II every taxpayer in that ans
trIct should consent disclose the particulars 20
the collector and require the collector 20 max ,
for him. II Is clear that me oh he hun
not in the course Of year go through '''e nun
dreth part OF the number
IMPOSSIBLE TO DO THE WORK. HE SAYS.
ono u.ctor now has in his charge the States
., Main. New-Hampshirc and Vermont ana II
that collector should undertake. as the law requires
him 10 call at the residence or place OF ousii ,
Of every person presuiLpty a., I, vaud be i'm
IL needs no argument TO snow mat II "ou' -" 70
,,ossibla for him 20 do the work ndcr thls Std",
OF IN. aT hrough; 10 the attention OF the author
i,ies in Washington. they Will deem u wise 70 SUI
pend proceedings for the collection OF me YAK u,
IN some more effcctual steps can bs proV'oe' ~
law T.. .,,a ,,,.r,.,on ~ give
,u,hortles FOR the several positions but an 'Nanl,
nation Of the authorities Will convince my ,$T
Ere, THAT the deputy collectors cannot la"luns
discharge tho duties attempted 10 be imposed upon
' sdnonG Tha, It is the duty Of the collector TO seek
m. taxoayer ana not the duty 81 the taxpayer 10
seek The collector in the first ns'a ,a%iy impose
upon the collector the duty OF MAKING MS 'e'"'"
Instead Of making 1t himself ...-.,... II.
4, bio home I'm Beeckman Pace last evening Mr..
t1orlard said 10 Tribune reporter. IN explanation
~ the thr % points which he had maze.
r.,or N. first ~ these points will say ms me
United states Constitution prTT r without due proc
Is OF law and the supreme oour' n"S a. I'm. nro,ess
CONGRESS Ganno, o' known as such 70 the law -
England or 10 the American ColoheS oe'o'' w
II is true that there was process well known 70
the law Of England ana 10 me Oo!o'rs - md
low 81 the collection OF taxes without regu'ti no
raI proceeding In a court OF law. but there Va ~
process known which allowed the 'o,es sr, u, ~
taxes without such proceeding IN court 49, ~ me
determination OF the amount OF such taN pl SOM ,
properly designated public ofhceI am ~ H. co,,r,
decided over and over again by me Supsenn 81,
Of The United states and the highest OF ne sta,r
courts that the officer In ieternnlhs ~ 80
acts In judicial capacity. When the ptss'. NJ
nal revenue system was estaohshel uni'i ~
Of 1859 provision was made for the appointment OF
asses .ors and assistant assessors. whose duty was
to ascertain the amount OF tax toieeclVi =, W.
also appointed who we've purely Ministerial
having no judicial functions Whatever. their duty
being simply to collect wha; was reported py thr
assessors IS due IL has been the settled RUE OF "a"
that ministerial officers may discharge their uu.l
tive officers having udica, functions. cannot dele
gate those functions In accordance WIKI ms -.
the law imposed on them no Guues' "l ~, ~ ,.,t,sJ
collectors responsible for al, their acts the ~
appointment Of inferior officers in he heads OF de
partments.
DUTY OF THE TAXPAYERS
Passing TO the second of the three difficulties IN
the collection q, the tax ! say this: Tho law as
(, now stands makes II the duty Of the taxpayer ~
make return 10 the collector or DEPUTY -coI.en,oI
OF his district Except that the coiiectot u n" re
cisely the same az that OF the acts or So- ana 10
Ever since 1862 precisely IN" same iangnage taT
no greater obligation is placed upon me 1872
bV The substitution OF one oflcer lot dh",n'',
~. assistant assessor. who while holding, ucr-
manent commission; was nor pei h '., ntssss,rlv
poyGa lie oR 1a Wy %as IN" SG4ded for him and
me law required him to be going about through
his district and waen Te re,e' no,ptirs il was
i'm nossible that any taxpayer could md the as
sstant assessor for the 90 nn M" o mn
nnsr fbis impossibty on the taxpayer Is manifest
from It's other provisions me assessor. iot ~
,ent naid the rent. but the law made II the
duty OF the assessor after receiving the Isis from
nlS and bv hosting hanibills OF the place
where the lists could be examined Again the Law