New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1896-05-02
THE COURTS.
CHOATE ON THE RAINES LAW.
HIS ARGUMENT TO SHOW THAT 1T Is UNcoNsrI

HIS ARGUMENT TO SHOW THAT IT Is UNCONsTI-
TUTIoNAL.
Albany May Joseph II. Choats argued before
the Court OF Appeals this morning against the con-
stltutonallty Of the Raines Liquor Tax law Mr.
Choate concluded the arguments for the appellant
in the test case begun yesterday by Messrs Un1er-
myer and Marshall Mr. Choate did not argue
from any prepared briefs. but from written notes
taken the arguments OF those who preceded MIN
for and against the proposed law.
Mr.. Choate's fist point was that the law was I'M
constitutional regards the unequal tax levied
for different parts OF the State for the same pur-
poses. Under the Raines law part OF the revenues
30 into the State Treasury and, this being the
case he contends, the inequality OF the tax makes
the unconstitutonallty of the law beyond question
On this point he said
IF the discrimination OF the Ralnes law Is up
held / shall ask that the Corporation and lnheri-
lance Tax laws be changed to operate likewise. The
Legislature cannot except by two-thirds vote
divert public moneys 1t will be that the Legis-
lature would not trust tn financial officers of
New-York Brooklyn and Buffalo. and so appointed
special deputies collect the tax In those localities
These special agents retain the moneys collected
by them for ten days against any claims OF the
localities. There is doubt that the revenues col
lected under the Raines law are public moneys.
and it is true that the Legislature had no right to
give the localities twothrds Of the revenues ex-
cept by a two-thirds vote. The Ranes law was
passed by only majority vote. II the Legislature
appropriate moneys by majority vote to local.
ties 1t also vote these moneys to private pur-
poses to individuals II the latter is wrong so Is
the method in vogue under the Raines law"
Mr.. Choate referred 10 the constitutional classif-
cation Of cities into three groups. and said: What
right had the Legislature not observe this class-
hcation wnen 1t graded the tax under the Raines
law for the different cities Of the State? Take the
cities OF the first class. for instance. You find a
different levied in each of the cities OF New
York. Brooklyn and Buffalo. The Raines law is
unconstitutional In attempting to group cities for
purposes of taxation In violation OF the Constitution
You classify for purposes of legislation SO that
cities OF like requirements shall have the same
general provisions OF law TO govern tfem In enact
ing general legislation for cities the Legislature must
be guided by the constitutional classification for
cities.
This Raines hill should have peen submitted for
approval or disapproval to the Mayor OF every CITY
IN the state affected by IT, The IoVernor Soms'd
by taking the narrowest possible construction OF
lis passed by the Legislature affecting municipal
tiles shall be sent 10 the Mayors The cities had n
right to be heard % BE tlo?osit'on, giving 'Oes; oP
ton TO towns and ienylng { TO CITIES az wg 81 as
upon the provis on wiring out EXcse boards Ihese
questions wtaily affected the affairs OF c1,.es.
the affairs Of cities the Mayors OF those cities should
have opportunity to pass upon IT.
Mr. Choatc reviewed at length the inequality Of
the tax and ne penaS. proded for by the
law. lie continued. III WOMB De just as toHSuAH-
,onal for the United States TO grade It's Internal
revenue tax between the states as 1t IS for the
state OF \ew-York fix tax rate for New
York another for brooklyn another for Bunaio ana
50 on in other sections Of the state.
eynced iSe kcenest interest in this case and paid
the closest attention to all OF the arguments
The Court, when IL adjourned to-day. took n re-
GEES for three weeks A weeks session vii. be held
here after the recess. and then The Court Will go
10 Saratoga to hold it's usual summer term.
Mr. I'nterrnyer will ask Chief Judge Andrews 20
have the Court hand down an early decision In the
Raines law test case.