New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1895-03-13

of members OF Congress Mr. Elmupds. SAID nj
,ne pop the Judges Of this Court to revise the work
of Congress He could not agree MIN ~ ~, the plan
There no certainty. with all defefehG" ,, n
said that the legislative duties would be better
! done if they were assumed by the Cour ..,o..
Preceding to consider the Constitutional questions
involved in the case Mr. CaTter arsnva an na
among the States, such as capl'a'loh anu W
Mr Justice Gray interrupted to ask If !; might
not have been the intention OF the franeIa o. ;p
/ 20 together That all. except excuses, duties ana ana
imposts. shall De direct taxes ana appo' Uo
among the States. , a.. oor
MIR Carter replied that. in his opinion the con-
venton meant that taxes not na ann LEFT to Con-
| gress to determine the manner of imposition. v,
The question Of uniformity of The tax was Of nan AN
n meant by that word territorial uniformity 1t
had been suggested that it meant something more.
and the Court is asked to infer that sortt,nhhS S
| Congress OF the taxing power. o. no,
There thing hat GOng EG ,bo was Mas nH to
arbitrarily exercise the taxing power. ATDitraIry
exercise Of power was such ,ohs US" or nstsch as
taxing bald-headed men because they are eS su En
d Bpt when fSs Sre rich anG exempt because
they are poor. II came within the legitimate eNei
II was Said in opposition that this law was
| class taxation, said Mr.. Carter. That was Ger
tainy true it was said that ? per cent OF the
cch9iracterized the statement as most striking
! commentary upon the rapidity with which me
vesxhs Of the property of the county ,H y MnSh
This law had been feared, not because 1t iaid me
wedge Which would lead to the placing Of all the
burden Of taxation upon ahe iTw carter Where
taxation upon the few. Wealth would always
a ths many who do not hold it. Mir carter said his
sT he nco from Tax f a @
! their efforts to avoid taxation. From mat pTac-
e IGe dsnse Bt # We wanei relief from DANCE
! Il would come when the rich assume lTecN 'lc
Mr. Garter argued that Congress had the right
and power to determine classes iof thc pIP"Shh %
! TAXATION It's power only trahscendod whch
| having fixed these classes IT undertook to take
out Of his class ana exempt him from IN"
The exceptions to the operations Of the law such
of partnerships, as Disseminated from stock cor
porations. were all made by Congress upon GROUNDS
u The Reo las, POINT point q detail argued by M carter
the contention that the subjects Of aXstIn , w Sn
the power to tax State and Fnuncipa. bonds. rms
mas anu GnSSH T carter askel If the National Gov
! eminent 70 be precuded from doing - me
s s Of m a d s a." 1ds BY
other States. why not by the Federal Government
1t argued that the taxation Of incomes orig
mating in those bonds would impair the credit OF
the bodies issuing them and nake II more diifIn.,
was denied by Mr.. Garter. who said that the AK
!
the State or municipality was in no worse a CONF.
ton. financially, 10y the tax than IT was before II
was imposed.
Mr.. carter spoke two and one,haf hours. ana was
Immediately followed by Mr. Choate, "Ao, IN ,ie
preface of his argument. ana outlined us scope ~
the beginning he said: III The Couri peas. a,ieII
! evelled everything and everybody ~ bis proig ous
bolts Mercury came out rom ms n h,,ns I15 BEEN
done. He was quite familiar WIN m tn. Wntpon, OF
but he knew that 1t was largely stage thn1der mn.
ufactured for the particular OCCASION ana ne W'lt
! ing the consciousness and dispe.lne the fears of
! both gods with bow to the Courtl ana men !nat
spirit that follow my di'tnFn.sheI freni' anI
| the same weapons. because am not master OF
them. .u...
! either as an opening or closing argument. to THIS
great and learned court that If. In their wisdom.
sought here to cling to the Ark Of the Covenant ana
invoke the protection of the Constitution when wa
lief and protection that POSSIBLY thg p2p'aar "riIn
ever heard that argument presented 20 this or any
other court, and trust it VIII be the last
I thought until to-day that there Constiiu.
ton Of the United States and that the business OF
crab Was 10 uphod that CONSTITUTION thought
that this court was created for the purpose OF main
due; on the part OF Congress. II + news 10 N.
that Congress = the so;e }udEs OF ine an
IT is also news TO me that that great fndamTni
/
the equality Of all men before the Law" has ceased
to exist St. M cbo,,o s.,d had said that in the
convention which framed The Constitution there
was one eyerpresent fear tbs was th1l ny nom
single State or a itt!e group OF States Mr.. Choate
directed the a Went IF the cGsi f to aEM ne
NsTYerk NewJersey and Psnnys.a W Raa fSm n
their political In ne House OF Ropr
TeVenHs bs Tn E Gg Ts out o or ;s less
/ than one-tourth. The Increase or exemption from
those States at vastly greater force, that they
would pay nineteen ,wentieths OF the tax under
the CHIEF Justice has quickly seen IN he course of
the argument VIII not beer dollar OF r.. had hssn
brought about by an express violation OF two of the
hnS sb s of of HG
and his associates that the state OF thlnss c9ml
main argument presented by Mr.. Carter in support
Of the law was that The men upon Th9 Sa sN NaS
might have been made the minimum OF Exemption ,
HELD o"s for ~ e' said in his bre that although we
could not tax John Jones by name. however rich
him and and so tax him NOV" continued Mr Choae,
IF you approye this law With this niagl'oms eI,
goes on, and five years hence they come to you
with an exemption Of $1,000 and tax OF 70 per
or never under this law You cannot reserve the
ply any limit. He says that no matter what Con
views OF so-called-what did he call 1t? Sociology?
Political economy they say limit Of a minimum
Of $4,000 or a minimum OF 10000. this Court will
have nothing to say about IT, ! asrce that 1t VII
have nothing to say If it let's go its hold upon this
law--upon law passed for such purpose. ac-
complishing such result by such means. thought
that the fundamental object Of all civilized gov
crnment the preservation of the right Of lri-
vate property. That is what Mr.. Webster said at
ucsted. Civilized men believed it. According to the
doctrines that have been propoundc1 here this
/ morning, even that great fundamental principle
has been scattered to the wind.
washington and Franklin were alive to that
! cre1 princ nd hove
have foreseen that in short time-for what were
Il5 years in the life of the Repubc-it would be
claimed In the Supreme Court Of the United States
that not despite that Constitution. but by means
OF 1t. they had helped create combination OF
States that could pass law for breaking into the
strong boxes of the citizens Of other States and
I giving out the wealth OF everybody worth more