The evening world. [volume] (New York, N.Y.) 1887-1931, 1895-05-08
CnOAIE's TURN Now
He Answers Mr. 0lney and Assails
tho Income Tax Law.
lloere's Attorneys Not Allowed to
Deliver an Cral Argument.
when Mr.. Choate Finished Court
Adjourned Until Monday.

WASHINGTON, d. c., May S.-The
nnal argument in the Income Tax cases
to be delivered by Mr.. Joseph H. Choate
was the attraction Of the Supreme Court
OF the United States to-day. and the
eminent New York lawyer drew many
more people to the Capitol to listen to
his elouuence than the limited capacity
Of the courtroom could accommodate.
There was long line Of waiting APP
plicants for admission stretching from
the outer door OF the court to the ro-
tunda. when the Justices filed into the
bench on the stroke of II.
In the section of seats over at the left
Of the bench, the ladies of the Supreme
Court circle. made a bright patch Of
color against the white walls. and the
semi-circular space allotted to members
Of the bar was crowded with prominent
attorneys and half dozen members
Of the last Congress.
Before tho argument had begun. At
torney.G snerN Dlney. moved the adn!s-
sion to the Supreme Court Bar OF Mr..
J. Waller Blandford. the private secre-
tary to the Attorney-General. and the
Clerk administered the oath to Mr..
Blandford.
Attorney shellabarRer. Of the firm Of
ehellabarger & Wilson, which repre-
scented the APPELLANT In the Moore case
asked for ], I'VE to deliver q brief oral
argument in that case after Mr..
Choate's plea, asserting that Mr..
oral presentation Of his case before a
full bench, and thought they were en-
titled to that privilege.
surprise to the Court, and a brief con-
sultatioo was held by the Chief Justice
with associates. after which he told
Mr.. labarger that 1t would be quite
He added that the present hearing was
being conducted upon special order.
Sy ' giving WIN attention item to any other mat.
ter. He stated that leave had already
been given to file briefs In the Moore
case. but thas no oral argument could be
Mr.. Choate. then began the second in.
stalment Of his argument with a brief
reply to some OF the suggestions of the
Attorney General.
He first took UP for examination the
argument Of the Atorney-General that
II the decision In regard to rentals was
to stand there could be no limit OF the
time the exemption should run. The
Attorney-General had pleaded that with
such ruling In force IT might be i'm
possible to ever tax the proceeds de-
rived rI ,dv from rents however they might
Mr. Choate said In reply that 1t was
sufficient that the law left no such ques-
ton open. The provision was for taxing
rents at the moment OF their receipt,
and he for one should not be so fool
hardy as to claim that when the rent
money should be reinvested 1t would
not be subject to the original ruling
Of the Court In this case.
He combated the suggestion OF the
Acknowledgement that the provision of
the law Is for the taxation OF rents de-
Constitution provides that no direct tax
shall be levied except by apportionment
You CAM" he said. "by showing 1t
tbs nar year reach 1t any better than at
Mr.. Choate declared that he did not
see the dificulties which appeared to fall
WI: the line OF the acknowledgements
vision In levying a tax by apportion-
ment, but even II these difficulties did
exist. as claimed. 1t stil remained that
the constitutional compromise had point
ing direct taxes
Taking up the plea OF the Attorney
General that the decision already rem
taxes on rents and bonds would cripple
the resources Of the Government In
u Times Of great ,s emergency, Mr.. Choate
not support this contention, and he pro-
ceeded to show that of the vast sum
expended In the civil war very small
proportion had been derived from the
income tax. which was in operation at
the time.
Taking up the thread Of his affirma-
tive argument, Mr.. Choate declared tina I
the question of taxation had been one OF
the most prominent in the minds OF the
trainers OF the Constitution. Every one
knew that the stamp tax had provoke d
the revolution, and that II had been the
cause OF maintaining It. Consequently
the uppermost thought in their mind
was 10 frame an instrument of govern
ment which would carefully guard the
interests OF the people in this respect.
In discussing the nature of a direc,
tax, Mr.. Choate contended that there
had never been suggestion OF dirfer-
ence between tax on the body of
real estate and the income from rea
estate In the matter of indirectness
Further on Justice Harlan asked Mr.
Choate II he meant by a general tax
on personal property, tax on all per.
sonal property OF every kind,
Not ALL" Mr.. Choate replied, 'be
cause ! admit the right of exemption.
reaches only a part OF personal proper,
~ come under that healing?
Mr.. ChoSte-In New York there is 4
vast body OF personal property and tn,
Government levies on the general bod,
Of citizens. except inmates of tenement
houses. nearly one-half OF the popula
ton. yet I call that a general assess
ment, not excepting the exemption. I
Is tax that cannot be shifted, and
tax that cannot be avoided.
Mr.. Choste concluded his argument
until Monday next.