Evening star. [volume] (Washington, D.C.) 1854-1972, 1895-03-15
VALIDITY OF THE LAW
Speculation as to the Decision in the In
come Tax Cases
Some Expect an EARLY OpiniOn-Others
Long and Then BE Divided.

Now that the Supreme Court has con-
cluded the hearing in the income tax cases
and all the light which the Supreme Court
can expect to receive from outside sources
has been thrown upon the questions in
vclved, considerable speculation has arisen
on the two points as to what the decision
will be when reached and when it is likely
to be reached.
Naturally no one would attempt to def
nitely settle either question. and the
opinions Of those whose views are en-
titled to consideration are very much at
variance on both points. There is sub
stantial agreement In the belief that the
court will make an effort to reach a con-
clusion at the earliest possible day, and, at
any rate. before the time set for the law
to go into effect, which Is the 18th of April
next. The court is at all times disposed to
accommodate the government in such mat
tiers, when 1t can do SO without stretching
the prophecies, and it Is taken for granted
tnat the Judges in the present instance ap-
preciate the importance to the Treasury
Department of having the validity of the
law finally settled before the machinery
Tor Its execution shall be put into complete
operation: That the necessity for an early
adjudication for this and other reasons is
understood by the court has been demon
strated by Its advancing the cases on the
DOCKET for argument out of their order. 1t
IS also believed on the part of many that
the recess announced until the 25th instant
Is largely for the purpose of permitting i'm
mediate consideration of the cases, and
the suggestion has been made that a de-
c1slon may be expected upon the first sit
ting OF the court after the recess.
A Division of the Court Expected.
Those who are most familiar with the
methods of the court do not, however, ac-
cept the suggestion of so early decision
as well founded, and they say that, on the
other hand, it may be delayed for con-
siderable time. even despite the anxiety of
the court itself to reach an Early deter
Inination. They base this opinion upon the
responsibility which the court will feel in
finally dispLsing Of such momentous uues-
tons as are involved, upon their kpowl-
edge of the characters of the members Of
the court for mature elaboration, and upon
the fact chat the judges will each and all
consider 1t incumbent upon them to make
very thorough investigations and to weigh
carefully the questions presented by coun-
sci and by one another before passing judy
ment. Furthermore. in the absence Of
Justice Jackson, there Is a possibility of a
divided court.
While nc one can have any basis for an
opinion as to the character of the decision
when 1t shall be reached. the general belief
Is that 1t will not be unanimous one way
or the other, but which side Of the contro-
versy Will secure the majority opinion Is
everywhere recognized as one Of the ques-
eioHs tndt cannot De determined Until the
document itself shall be read from the
bench. There are those who profess to
have seen indications Of a leaning one way
or the other by the suggestions made and
questions put by the members of the court
to counsel while the argument was in prog
ress, but the purport of these suggestions
was generally colored by the bias of the per-
son hearing them. There can, in fact, be no
substantial basis for any rrognostication
as to the result. The opinion is yentured by
some that but for the previous discussions
sustaining the tax the law would surely be
declared unconstitutional, out those who
make the suggestions are the first to admit
the force of precedent in the court.