New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1895-03-12
EX-SENATOR EDMUNDS ARGUES AGAINST
IT'S CONsTITUTIONALITY.
HE PRoNorNCEs THE LAW THE WORST FORM OF
CLASS LEGISLATION AND MENACE TO
TIE LIFE OF THE NATION.


Washington March 1.-THE argument on the part
OF the Government In behalf of the consttutionai'y
OF the Income Tax law resumed to-day petore
the Supreme Court of the United states Assistant
Attorney General whitney continuing MS pea
said that whatever the appellants could make III
this case depended upon the meaning or tho worn
tax" The claim that the tax was not UNIFORM,
that incomes beneath Si.o0l were not taxed
AMI that such Legislation was therefore class le3s-
laton was admitted, to n certain extent, nut ne
denied that IL was vital point. II had been es-
tabished that n Legislature could select any class
OF individuals for taxation. 1t was never disputed
during the war and aftcrward that the income tax
or anything similar to IT was unconstitutional
There rcrnninel be considered few objections
tho law whole. 1t vas alleged that so tar
as The Income derived from the rentals OF
lands the tax was direct and must be declared
void I, that extent Also that far as the in
come was derived from NcwYork CRY bonds II
should be exempt. because these bonds were with
ont the taxing power OF the United States. MI
Whitney. after elaborate review or the subject,
sail that the cases cited in support OF the claim
o. tho appellants were not analogous 10 the pro-
visions in tho income Tsx law. and did not affect
the Integrity and tho const,utionallty 0, the law
under discussion.
Mr. Whitney concluded hts argument AZ go and
was followed by ex-senator George + Edmund5
FOR tho appellants. Mr. Edmunds said that the In
come Tax law unauthorized invasion % the
rights Of hIs client II his client had right
under tho Constitution 10 appeal to tho courts from
that which had authority I'm law, he had no
business 10 be here. But n the Constitution had
established n body with the authority and power
70 protect him from tyranny. then no had right
10 come here and seek relief 70 ASCERTAIN whether
tho law recently enacted vas constitutional Pa,
renthntcally Mr.. Edmunis said that II was use
less to inquire % the body which enacted that
lava body" ne said. "ot respectable gentlemen
who have since disappeared from of the face o;
.ffsT. No plg C,l1 bat
might not ho amiss to Investigate the question %
how many OF n. gentlemen who voted 10 enact
that law intended to or would pay the alleged iax
they imposed upon others. That however. an
other branch Of the case and not before the Court
He simply referred 10 IT, old barrister had
once remarked not as an authority. but to adorn
hts discourse Proceeding to n more serious phase
~ the case Mr. Edmunds took NJ tho Constitution
ITSELF. beginning with Article III. which estah-
llshei the judiciary OF the United states Had
Congress established tn" courts provided by tho
Constitution then the only remedy against tyranny
nni oppression would have been rebellion and
revolution
Here IS \ so-cill~i statute" sad Mr. Elmunds
Il designate 81 as such for brevi,y's sake-ihat DO
clarc- that the officer Of the Government and hi.
deputies Gor the appointment % whom there Is
authority nj ALI can compel n series %
questions ,hn, invade every private right speak
- his only one % the vices that bloom~i IN
this garden % opportunities presented - the last
Congress- This deputy this Illegal appo!atee. IS
directed invade every trust every confidence AMI
cv~ry right 20 compel The citizen 70 expose % him
everything connected with these sacred relations
u the citizen does not give the Information - thu
fo-caicd agent. %" agent NAV mas" up his mind
from any sour" obtaluaAlc II the citizen submits
ami gives stnt"mcn; % his private arairs AMI the
agent dissatisfied with a. the citiz'n IS punished
by tho imposition o, PENALTY ~ - Ir- cent Th,n
IN order q 90 complete Justice under this .nunldccat
|
lcr'or - Internal Revenue. who decides the whole
cas--whc'h'r the citizen ls subject - an IN come
tax AMI. q a. how much. That e the c.d OF the
case Tho judicial power Is not - hn invoked a.
In tho Invbooks dictionaries nnI statutes OF tho
country from which The Inspiration oi liberty
| drawn AZ the tine the Constitution was aIop'ci
| inc'm" taxes were Included within th" class and
| the ca'cgory o: "cxciscs. mlost- and duties" MIR
m'-ai,i AMI wr,rs whi.h the fouu Ter. of III couu
try desired avpn and 80 they used VITA perfect
| c.cnru'.s th- Language Necessary - dclne their
ar ',.i that Congress. finding its.lf shor, 81
| funds may enact a law mat Effects ~" .nm" pur-
pos" which the fathers sought 10 avoid Hdrr taiS
law. 4 IS known. and The Intelligent Judicial knowi
"Ife 3. bound 10 kno" that act hat MY 70 yer
c'nt - the revenue to b" derived from ihF :olfc"
VIII be 81 F" me by a s sn pr AMI Gr"i s h Sg
equality. this they ca Ilb'rty" Congress asks ~"
Court he continued declare that q j. Within It's
constitutional competence ~ lay upon that portion
| OF the citlz"ns Who POSSESS over $500 worth 90
property all Ia" burdens % taxation. IL nigh: De
|
| tlcc the Nation and It's Institutions would last
In G. inclusion Mr. Edmunis apgeaicl 70 the Court
advised legislation. FOR which purpose u was organ
| tied
II being then 20 o'clock Attorney General Olney.
| who ia" speaker. said that as h. would
require hour t. finish his remark. he desired -
ask the Court either - give tn" necessary extern
sion OF time after o'clock to-day or permit HIN -
| begin In the morning
CHIEF Justice Fuller said interrogatvey: Il sup
pose counsel will be able to conclude the argument
| tomorrow 80
James g. Carter. who Is TO follow the Attorney
General AMI close the In favor ~ the law. said
that he would require at least two hours. and JO-
| scph H. Choae. who Will be the last speaker. said
| that he would need more than two hours
| Vel" announced the chief Justice after con
| sultng with his associates. "wc will adjourn now
| and done. The argument VIII therefore run
| over into Wednesdays sitting.