Birmingham age-herald., 1895-03-24
MILLIONS AT STAKE.
REGAL GIANTS BATTLING OVER THE
 INCOME TAX LAW.
Pen Picture of the Men Engaged In the Great Fight Before the Supreme Court That Will Add or Cut on O,0oo. .oeo of Uncle Sarn's Revenue.

of Uncle Saln's Revenue.
 The income tax cases, as they are popu- larly known, have been brought for the purpose of testing tho power of the gov ernment, through its Legislative branch, to impose taxes upon the incomes of the citi- zen. A New York stockbrokor named John G. Moore applied to the court of the District of Columbia for an injunction to prevent the commissioner of the internal revenue from collecting tho tax. The local court, Judge Hagner, decided that he had no power to issue tho injunction until tho government had proceeded to enforce the tax. Incidentally he also held that the tax was constitutional. An appeal to the court of appeals sustained Jndgo Hagner in his i. first position, but tho second was not dis cussed. Then the supreme court was ap- pealed to for final decision. In the mean timo the stockholders of tho Farmers Trust company and tho Continental Trust company, in New York, sought to enjoin those corporations from paying tho tax, and this suit in time also reached the highest tribunal.
 For several days tho arguments have been in progress. There Is full bench, save for tho vacant chair which tells in it's pathetic emptiness of the sad illness of Justice Jackson The diminutivo Fuller, crowned with great shock of white hair, occupies the central place, made illustrious by Jay and Marshall and Chase. To his right sit the venerable Field, long since past the age which entities him to retire ment, tho massive Gray and tho thought ful yet witty Brown. Upon his left are tho smooth and round faced Harlan, upon whose placid countenanco no longer rest the memories of political struggles; tho able Brewer, with features of ecclesiastical mold Shiras, austore upon tho bench and jovial when ho doffs his silken gown. and the active, almost boyish White, tho sole representative of the great south. Very attentive arc they to the words which are uttered in their hearing. Sometimes question or two givo evidence that the seed of argument is falling upon fallow ground. But moro generally they sit in silence, with hands supporting studious brows, with eyes fixed upon the learned counsel.
 Of all the lawyers who have gathered to fight this great legal battle the most prominent is ex-Senator Edmunds. His broad expanse of brow is half hidden by a black skulcap, while his bending shoul- ders arc wrapped in an old fashioned cape. He has reached the threescore years and ten allotted to man s life, but there are still the sturdy flguro and the vigorous men, tality. As ho talked, unfolding with grent cloarness and perspicuity his argument against tho validity of tho tax there was no decrease of intellectual strength or lack of power He onjoys too, the full meas ure of shrewd Yankee wit, and he knows how to attraotively garnish, so to speak, the solid pabulum which he furnishes to the court
 Not so well known, but fast making an enviable name for himself, is W. D. Guth- rie, black haired, dark Inustached man. Beginning lifo as a stenographer in "a law firm, ho has risen to a foremost place at the bar, being associated with Clarence A. Seward and now occupying second place in the firm where once he was little more than subordinate. Joseph H. Choate is another New York lawyer in this case who has achieved fame and wealth in his profession.
 Attorney General Olney and James c. Carter of New York are bearing the brunt of tho fight for the constitutionality of the tax. MT. Olney, whose life has been de- voted to defending and advising corpora tions, is in Q strange role. His argument, however, was torse, logical and earnest. Ho is not an orator. Ills voice does not yield itself readily to the thousand and one tricks of infection and modulation which attract the ear. He speaks in con- versational tone, addressing himself pure- ly to tho court and apparently unconscious and unconcerned about the listening crowd. Ho has good command of lam guage, but indulges in no rhetoric His talk, in fact, is characteristic of his looks -pertinacious, inflexible, confident.
 Mr. Carter is in appearance a prosper ous merchant. His well fed form, his carefully trimmed gray burnside whiskers and his neat fitting clothes betoken man with whom the world has dealt we'll He speaks with excellent voice, rarely refers to his notes and uses appropriate gestures. He went to Paris, it will be remembered, with the Boring sea commission, is per sonal friend of President Cleveland, and once according to rumor, was to have had a seat upon tho supreme court bench.
 It is expected that the oourt after two weeks of consideration, will render a de- cision in these important cases Should the judgment of the court be against the income tax the government will find itself deprived of means of revenue upon which 1t has largely depended. The esti- mates of the receipts from internal rev enue, as made by the commissioner, ag- gregated $171, ,O00 600, but of this amount $20, GOO, 900 or more were to come from the income tax. If the internal revenue receipts continue to fall off as they are now doing and tho income tax is declared unconstitutional, the situation for the treasury will be critical. The national finances arc in no condition now to be do- prived of some $2O, GOO, 900 or $50, GOO, o00
 Should the unexpected happen and the decision be adverse to the tax, an extra session of congress would hayo to be called to provide means for raising revenue.- Washington Post
 REPELLING TRAIN ROBBERS.