The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1895-05-08

real estate, so is a tax on interest and
dividends a tax on the capital pro-
ducing them.
In 1896 the fathers of the republic
said: Here is constitution OF gov
eminent; not a metaphysical treatise
1t must be apportioned; the tax before
us is not in its nature apportionable
without violating every principle OF
taxation. Therefore it is not tax
which is required to be apportioned.
IF this rule of 1896 were now to be
followed, the cases now at the bar
would present no difficulties. In lieu
Of it, however, and the fragrant in
equity of the working of the new
doctrine being fully admitted, what we
are presented with is the suggestion
that it is not for current, every day
use, but is to be applied only in ex-
traordinary emergencies. What is the
value of this suggestion? Legally
speaking, nothing of course.
Il will not prolong the oral discus
sion. There arc important questions,
of course, to which I have not spoken,
but they were either argued fully at
the former hearing or have been COM
pletely covered at the present time by
the able and learned argument of my
associate. 1 leave the case to the
court, therefore, at this point-feeling
sure of this at least, that if any con-
sideration which could help save the
government the integrity of one of its
most important powers has failed to
be developed, the failure cannot be
attributed to any want of appreciation
of the case, nor any intention n0- to
give to it the most careful attention
and study"
ChOate Begins.
Mr. Olney concluded at $40. and was
followed CnOaIe.
began the concluding argument for the
appellants in the case.
Mr.. Choate's manner of introducing ms
remarks was strikingly peculiar. He be-
gan as if in the middle of ~ sentence, or
as if he intended to complete sentence,
begun and unfinished by either Mr.. Olney
But said he, 'if the court please. we
are in a court of law, and the court OF
constitution. and not engaged in a mas
querading performance. Nor are we po-
litical assembly,, as Mr. Whitney seemed
to think, in whose presence his chief
(A1r. Olney) might be proceeding for an
amendment of the constitution to get rid
of what he calls this effete doctrine OF
apportionment.
Why is it," he asked, "that the country
is holding its breath for the decision on
are the people from end to end of the
country SO eager to hear the definite, and
let US hope, the final verdict in the case.
The reason is found in the fact that the
know whether the safeguards which had
been so dearly purchased by our fathers
were to be preserved to the present or fu-
ture generations or to be trampled under
foot and denied to U.S."
Mr.. Choate then began his real argu-
ment, saying as far as practicable he
would take up the question where it had
been left off by the former decision He
did not intend to surrender an advantage
gained by the former decision and would
regard 1t as settled and fixed that in
comes from municipal and state bonds
could not be taxed.
With the point as to public bonds set
tied, all the conundrums involved were
answered, leaving the political questions
to take care of themselves.
coded the inherent rights of towns, coun-
ties and states to borrow money, and
that the federal government could not
interfere with this right by Gripping and
weakening instrhmentalities of their
credit.
Mr.. Choate ridiculed the position of the
government that a tax on Hents was not
a tax on land. The decision already rem
dered met this objection completely.
most careful brief had been filed on the
question of direct taxation. The govern
ment had made the best answer it could
Choate added:
What is Mr. Whitney's idea OF direct
tax? Obviously he has none. He said
there was no such thing. Duties had al
ways been synonymous with taxes"
1t had been the fortune of the Supreme
Court to decide great questions on mar
row phrases. The constitution was a
constitution of enumerationS, not defini-
tons. The constitution did not define a
direct tax.
At this point the court adjourned. ana
Mr.. Choate will conclude his argument to-