Mineral Point tribune. (Mineral Point, Wis.) 1869-1938, 1895-04-11

Pollock case covers the two other
cases.
The delivery of the opinion con.
sumed just one hour. He was fol-
lowed by Justice Field, who read the
first dissenting opinion. speaking in
low tone that eontrasted notieeably
with the loud delivery of the chief
justice, The decision applies to three
cases, the first of which was brought
into the courts of the District of Co
lumbia by John G. Moore to enjoin
the commissioner of internal revenue
from the collection of the income tax.
while The other two were those of
Charles Pollock VS.. the Farmers
Loan and Trust company. and Lewis
Fl. Hyde VS.. the Continental Trust
company.
The action in these two cases was
brought TO enjoin d voluntary compli-
ance with the law in the payment OF
taxes when the circuit court sustained
the law Pollock and Hyde appealed
to the supreme court of the United
States. The cases were taken then
advanced on the docket and were ar
gued on March I, s, II, Il and 13.
Atty.-Gen. Olney, James G. Carter of
New York and Assistant Atty. Gen.
Whitney appeared for the government
and Messrs. Choate Seward, Guthrie
and ex-senator Edmunds for the
trust companies and Moore.
Tho OF y,a,o
tention than has been given to any
case in the supreme court for years
and the interest manifested appears
not TO have diminished since. The
lawyers for Moore and the trust COM
panies attacked the constitutionality
of the law ON broad grounds, while
Messrs. Olney and Carter defended it,
Justice Fields opinion was largely
devoted to review of the provisions
regarding rents, and was a vigorous
denunciation of the principle sought
to be established by the income tax
law, his conclusions being in conform
ity with those announced by the chief
justice. He also attacked the law on
account Of the lack of uniformity, and
dwelt upon its exemptions and dis
elimination. which was, he said, class
legislation. He devoted especial at
tention to the exemptions of savings
banks. mutual insurance companies,
and building and loan associations.
He quoted census figures to show the
extent of the operations of these com
panies. and said that If these facts
We're not convincing. congress could
not be convinced though one rise
from the dead" He took issue with
those who contended that there could
be no legitimate limitation upon the
power of congress to impose taxes
Justice Field finished shortly before
2 O'Clock. He said: 81 am of the
is null and void"
He was followed by Justice White
in dissenting opinion. Justice White
laid stress upon the fact that the law
does not exempt judges Of United
States courts from he payment Of
the tax. 1t was not right, he said
that the supreme court should sustain
and make no protest when many
United States judges, drawing small
salaries would be affected because Of
the law. and he called attention TO the
letter once written by Chief Justice
Chase TO the treasury officials protest
ing against the deduction of an in
come tax from the salaries of United
States judges.
Justice Harlan followed Justice
White in dissenting opinion and the
case was closed. Nothing was said to
show how any of the Justices stood
save the three who read dissents.
Justice White said that long dis
sents were a custom more honored in
the breach than in the observance
He thought the court in its decision
today had overthrow a long line of
decisions and the uniform practice
since the foundation of the govern
ment The bill was. he said, a
prayer for injunction of the trust com
pany's for making its returns. The
practice had been that an action for
injunction before the payment Of a
TAX WDulu nuI lie. Ill WIS I'LL VII or W
accomplish by jurisdiction what the
senate Of the United States forbids a
man to do by direct process. While
the main opinion asserted that there
were numerous presidents he called
attention to the fact that only two
were cited. He thought, therefore.
that the relief granted was in viola
ton of tho practice of the court. He
regretted that this line of decisions
was to be overthrow for annulling
an act of congress, which he eonsid-
cred in the line of the former opinions
of the court. He affirmed that con
gress had an unlimited power of tax
alton as is exercised by any govern
ment in the world. He said the great
question at issue was whether the in
come tax was direct tax and that
question had been, he thought, de-
cided hundred years ago In the
Hylton case.
washington, April 9.-The president
on being asked whether In view Of the