Birmingham age-herald., 1895-05-09
MR. CHOATE ON 4 NEW LINE He DevoteS Himself to Questions
 Asked by Mir. 0Iney AIDED BY FRANK AV0WtlS." His Contention With Respect to tse Doctrine of Stare Decisis AND SOME OTHER POINTS OF HIS PLEA. '.This Mangled and Mutilated Corpse Has Been Too Long Unburied"-H Ar
 gument Concluded = Court Is
 Adjourned to May 20
AND SOME OTHER POINTS OF HIS PLEA.

Washington, May S.-Almost immedi- ately upon the assembling of the su- preme court of the United States at noon today, the chamber being filled with spectators drawn there by the an nouncement that he was to speak, MT. Joseph H. Choate resumed the closing argument in the income tax cases.
 There remained to MT. Choate about two hours of the five allotted for the presentation of his side of the case, and he entered upon his task in excellent form for the work. He had just begun when the court rose yesterday, to speak of the claim by himself and associates as to what had been decided by the court in it's judgment of April upon the subject of tax on rents.
 Prior to the resumption of the pro- ceedings, MT. Samuel Shelabarger, of counsel for John G. Moore, in his suit for an injunction against Internal Reve- nue Commissioner Miller, in the district courts, asked leave to make a brief oral argument at the close of MT. Choates remarks, to be largely devoted to the question of uniformity, but the chief justice stated that it would be impossi- ble to grant the application at this time.
 MT Choate, in opening, said that he would not proceed on the line laid down yesterday, but devote himself to the con- sideration of certain questions asked yesterday by the attorney-general in his address
 The attorney-general had contended, among other things, that if the construc- tion of the constitution set up by the contestants of the constitution were maintained it would seriously impair the resources and power of the government in times of emergency.
 Figures will not lie," it had been said, remarked Mr. Choate, "but it was equally well known that they would con vey entirely different meanings accord ing as they might be handled. Upon that point" said MT. Choate, their brief filed in the case presented some state ments and figures which demonstrated the unSoundness of the attorney-gen- Berafs claim. The rights of citizens,' that document stated cannot be affect f3d by an exaggeration of the importance to the government of the questions now involved The only previous income tax known in the country's history arose from the necessities of the civil war Up to the close of 1866 it is computed that the government had expended for war purposes more than $4000 000 900, yet only $126,0S2,485 came from this in- come tax. This shows how insignificant a part that tax played in supplying the country's requirements at the time of it's greatest necessity. What saved the country was it's high financial credit and the patriotic attachment of it's citi- zens to the system of government guar anteed by it's constitution. These re- sources. it is earnestly submitted, will De most surely preserved by the faithful administration of it's fundamental laws; not by efforts to fritter away the bull warks of private rights and private property, which are established here by century of the country's existence"
 MT. Choate addressed himself directly to the discussion of the matters left in dispute by the decision of the court in the declarations of that opinion. He refer red to the tax on personal property, and his contention was that the corpus of past property was entitled to the same protection as real estate and that a tax on the income derived therefrom was direct tax as much as a tax on rents And in this position he was aided by thu frank aVowal of the attorney-generai that it was logically so.
 MT. Choate then went into the history or the question and quoted from the April decision of the court to sustain his contention that personal property was subject only to direct tax levied and col lected by the rule of apportionment.
 Turning then to the decision of the court, MT. Choate referred to the doc Urine Of stare decisis. To observe this doctrine without modification, he said. would raise the Judiciary above the con current branch of the government, the legislative, for thereby the court would fail to enforce rule in respect to itself that It enforced against the legislature
 Justice Brown-But suppose. Mir Choate, that congress has acted for 100 years upon the decision of this court. isn't that case for observance of the doctrine of stare deciss?
 MT. Choate-I think not, and I propose a little later to show that congress has acted wrongly in respect of those decis- ions, and without full knowledge of their effect.
 Touching upon the suggestion of the counsel that if the present income tax be overthrown demand might be made for a refund of the income tax of war times, MT. Choate asked what kind of morality was involved in the suggestion of the attorney-general. Because the government has in the past illegally col lected taxes, it must be permitted to go on in the future illegally collecting other taxes? But your honors need have no fear on that score The former income tax was paid willingly, and if any of them or their descendants should de- mand it's renewal they would be subjects of general shame and general contempt And further, there is nothing in the his- tory or attitude of the government to warrant belief that if all who paid the taxes altogether demand its return they