Birmingham state herald., 1896-01-19
SENATOR VEST.
ATraignment of the Supreme Court-A Tell
 inp RebuLa

ate Mir Vest, touching the annulment of the income tax by the supreme court, said
 "The Wilson act, which was enacted by poth houses of congress, and became a law without the signature of the presi- dent would have furnished ample reve- nue to conduct this government with a small surplus besides If that law had not as to between $40 900 900 and $50000,- 900 of taxation, been declared invalid by the supreme court of the United States, there would have been no deficit in the treasury, as every intelligent man must concede. That the supreme court made this decision was a matter of surprise to every intelligent lawyer in the United States, and especially to those of us en- gagged in the legislation of the country l shall observe the laws of decorum and of comity between the coordinate branches of this government, but I shall not conceal my opinion of that decision Of the highest tribunal of the land"
 The senator reviewed the history of the supreme court regarding the constitutions allty Of an income tax from the Hilton case in 1796 down to the Springer case in 1866. He held that the supreme court in an unbroken line of decisions had held that an income tax was constitutional.
 MT. Justice Brown of the supreme court, from whom 1 differ politically, lawyer of eminent ability and unques- toned integrity, in his dissenting opin- lon summarizes all the cases from the Hilton case to the Springer case show Ing that the supreme court had again and again affirmed the power of congress
 to levy an income tax upon the proceeds or real and personal property without ap- portionment."
 Referring to the opinions of Justices Harlan and Brown the senator contin- ued:
 ''If I had made the declarations which have come from these two justices of the supreme court I should be charged with partisan malice and misrepresentation. Coming from distinguished lawyers hold ing the highest judicial positions in the country, Of life tenure and removed from personal and political motive I submit that these declarations constitute the most fearful arraignment of this court of last resort found in the judicial annals Of the country I do not propose to an- alyZe this decision, nor shall I trust my self to enter into conjecture as to the reasons that caused one member of the court after agreeing, on delibera te argu- ment, as to the constitutionality of the largest portion of the law, in two weeks afterwards upon motion for a rehear-# ing, to reverse his opinion and fasten upon the country the sordid despotism or wealth. The justice unquestiona bly, had the right to change his opinion. It
 is the highest prerogative of a judicial officer.
 But 1 must say mos respectfully that 1t Is matter of regret that he did not see proper to put on record the reasons
 that caused him to change his mind that he did not stand before the American people as the only member of that court really responsible for this far-reaching | and terrible decision. The name of that justice is unknown. It is known alone to him and his judicial associates. Not
 even the clerk of the court Is able to say what individual justice changed the de- cision after the case was first argued. The reasons that controlled him are lost to the profession and to the country, and 1t Is simply matter of conjecture as to
 why, in case like this, the most,impor-
 tant possibility that ever came before the supreme court of the United States. he allowed his name and his reasons to be buried in obscurity."
 The senator's reference to Justice Shi- | ras, whose name was yelled under the | reference to an unknown justice, cre- | ated quite a sensation on the floor Con l tinuing MT. Vest said.
 'rhe senate of the United States has been ridiculed and maligned because of executive sessions. What would be | thought of member of this body who | had changed his opinion on great ques- l tion like that before the supreme court | and did not have the manhood to stand | before the American people and declare l his responsibility for that result? 1 can l Imagine now the storm of opprobrium, | the charges of corruption, the whitened | wrath of the independent press against
 a senator who would dare to hide his | name in order to escape responsibility for l a public act"
 MT. Vest here had colloquy with Sen ator Hill regarding the constitutionallty l of the income tax, and the opinions of | lawyers regarding it before the last de- | cision of the supreme court. Mir. Vest | resuming the thread of his discussion | said:
 II do not propose to speak at length
 regarding the effect of this decision. My | sole object is to repel and repudiate with
 all my power the assertion that congress
 Is guilty of either recklessness or ignor-
 ance in enacting that statute I say that
 every intelligent lawyer con-
 cluded that the question had been Judlcially determined. To | have doubted that the supreme court
 would have followed the decision of 100
 years would have been reflection upon | the intelligence and consistency of that
 great tribunal. In the individual selfish
 ness that always comes in times of great
 depression. while gloom and disaster and l great issues have been impending over I the country classes of our people have
 not understood the full effect of this ter
 rible decision.
 Tt has marked new era in our his- | tory, and 1 much mistake the American
 people If the time will not come when | neither soft words nor honeyed phrases
 will be sufficient apologies for the doc
 Urine announced by the supreme court.
 The people of this country will never
 submit to the system which has been put
 upon them by the supreme court, in op-
 position to it's decisions of an entire cen
 tury. That MT. Vanderbilt with his
 hundreds of millions of dollars, should
 pay no moro for the support of the gener-
 al government than the poorest man in
 the land is abhorrent to every honest
 mind. The army and navy of the Unit
 ed States the military and financial re-
 sources of the government must be used
 to defend MT. Vanderbilt's untold mil
 lions. and yet he pays simply internal
 revenue taxes and tariff import duties
 upon what be may choose to consume,
 and the poor man does the same. He | naVS no mora tO SIIDnOrt the army and