The Indianapolis journal. [volume] (Indianapolis [Ind.]) 1867-1904, 1897-04-02

Constitution TO enact retroactive legisla-
tfon- and SO upon this subject / entertain
no doubt. The State of pennsylvania IN
LIB passed a law by which all lnnerltdnces
beng within that commonwealth. which by
the lnteStacy o. the Will OF any decedent,
should devcIve IN any other than the
father. L1other. wife. children or lineal de-
scenoants OF such person. snouId be SUBJECT
TO q tax IN 1896 an act was passed deciar-
Ing that the wOrds being within this COM
nonwcaltn should be 80 construed as TO
relate 10 all persons who have been at the
time of their decease or now may be domi-
ciieC i'm TINS commonwealth as Well as TO
estates. In 1873 a citizen OF HennSylNanld
died and mis- will was admitted TO probate
in December OF that year. 1he point was
made that under the act of lsz6 the estate
OF the decendent was not subject TO tax
and that the act of no was retroactive and
therefore not operative. Inc supreme
Court of Pennsylvania decided that the per-
SOnal estate OF the deceased within the
commonwealth OF Pennsylvania was sub
tect TO the tax. IN other words, That the
act OF 1s5O had retroactive force. Chief
Justice Gibson said: More pointed words
10 make the act retrospective as well as
prospective could not have been chosen;
and IT will scarcely be said the Legislature
had not power TO make II so. No clause
or the Constitution fOTbidS IL to extend a
tax already laid. or to tax assets not taxed
before. and in establishing its peculiar IN
depreciation 1t has only done indirectly
what 1t was competent to do directly.
The only suggestion in Mr.. DdlZellS
opinion that might be made against this
legislation is that IL is ex post facto legisla-
ton and on tins point ne quotes the case
OF Carpenter and others VS.. the Common
wealth of Pennsylvania. The court said:
The debates in the federal convention
upon the Constitution show that the terms
'ex post facto laws were understood In a
restricted sense, relating to criminal cases
only and that the description OF blackstone
of such law WAS referred TO FOR their
meaning. This Specification was adopted In
this court shortly after its organization. In
opinions carefully prepared. and has been
repeatedly announced since that time. The
came words are used IN the CONSTITUTIONS
OF many of the States and in the opinion or
their courts and by writers upon pubic
law. ana are uniformly understood in this
restricted sense"
Mr.. Dalzell adds: 1.-The objection has
been urged that there cannot be two laws
in force at the same time. That is true
enough: but this will not leave two laws
IN force at the same time. In practice the
duties that are called for by existing law
now under consideration shall become law,
and then that law will 80 into enect so
"a TO make cOllectable the excess OF du-
ties called for by, the bill over and above
those paid under the present law. IL seems
10 me that the amendment has been wisely
Through some oversight during the con-
sideratiOn of the Dingley tariff bill the
TO put copper on the free list, which had
been prepared by the ways and means COM
mittee, and consequently there is no pro-
vision for copper in the bill. Not. having
any special mention. copper falls into the
basket clause at - per cent. ad valOrem.
In the original draft of the bin the Me-
kiniey rate OF l cent a pound on copper
was retained. The subject was brought 10
the attention of the committee a second
time. and as IL appeared that no copper Is
imported into the United States and some
exported. the committee saw no reason why
~ should not be included in the free list.
The clause providing for II in the metal
schedule was stricken out by the House.
but the amendment putting H. into the free
list was not offered.