New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1899-03-07
SUPREME COTRT BUSINESS.
WAR REVENUE INHERITANCE TAX CON
TESTED.

MANIFAC TURERs OF SUGAR ENTITLED TO THE
BOUNTY-ARKANsAs RAILROAD LAW UPHELD.
Washington March Gin the United States Su-
preme Court to-day the Solicitor-Genera moved 70
advance the hearing Of the Of Shirley T. and
Jesse VI. High against Frederick +. Coyne. Col
lcctOr Of Internal Revenue at Chicago. The mo-
ton was taken under advisement The case in
wolves the constitutonaiity Of the portion Of he
War Revenue Act leyying tax on inherilances.
The estate in question f. that OF the late James L.
High. OF Chicago. who died last October. leaving
an estate valued at s2l5cD0. His children Shirley
T. and Jesse NJ. High. each received by bequest a
third Of the estate the other third going to their
mother. The Government tax under the law In
question amounts to s2oco. and they have resisted
payment on the ground that the law is dscrim-
NATIVE and therefore antagonistc. TO the Consiiu-
ton. Their allegations in detail are as follows:
That the tax is a direct tax the legacies. both
in legal feet and by the express terms OF the act
and Is not appOrtioned by said act among me
States according to population, as required ny the
That II it be an indirect tax, It is not uniform in
its operations, FOR the reason that II eXempts Iroih
its operation all legacies under the value OF SVvy
That the right OF inheritance II 1t be tax on
the privilege Of lnhertng. is within the exclusive
power Of the States to grant and regulate ana IL
not subject TO Arrangement or taxation ny the gen
eral Government
The case is important It involves a tax on
all estates valued at more than $4,000 The Court
animated that the case would be heard at the pres
to this effect
Justice Brown handed down the opinion Of the
Court in "A case involving the question as 70
whether the producer OF sugar-cane or the manu-
facturer Of sugar is entitled to the bounty PAID by
the Government. The was that OF Mrs Bet
Tie Allen against ogden smith. Mrs Allen being
the widow Of the late Richard +. Allen. a large
sugar-panter OF Louisiana. The Louisiana SUI
prema Court allowed Mrs. Allen only haf or me
bounty. the total being sll5s7 but to-day's de-
cisiou gives her the full sum, on the GROUND ti'al
she was the actual manufacturer OF the sugar and
that the manufacturer. and not the cane-groWer'
was entitled 70 the Government bounty. Justice
Brown remarked that the cane-grower would nee
essarily receive his share OF the bounty through
the enhancement Of the price of cane caused by the
allowance OF a bounty.
Chief Justice Fuller rendered opinion sustain
ing the validity OF the law OF Arkansas requiring
railroad companies operating in the State TO pay
employees when discharged and fixing penalty FOR
failure. The law allows the amount OF the wages
for sixty days as such penalty. In the present
case Charles Paul discharged day laborer on the
St. Louis. Iron Mountain and Southern Railway
brought suit for S2l a part OF which on ao-
count OF penalty earned under the law; me rdli-
and he Supreme Court the ground that the law
provided for taking property without que pr9 Se-
II law. and Was therefore repuenant 10 me On,
stuuon The Supreme Court OF the state declined
10 be valid. Chief justice ruler suslailru 't -,
STATE court He said the state law applied 10
all alike and therefore the equal protection or the
The Court rendered an opinion IN the case q the
United states against A. ); M M I " Tybie
the opinion being handed down oy Jus zee Nthe'
Matthews q deputy United States marshal IN FLOR
ida filed information leading 70 the arrest Of per
sons implicated ~ the kilihR OF atEeue ~
and then demanded the reward ofered dndtr eA-
claim because Matthews was deputy United
States marthal The Court OF Claims allowed me
decision because OF the statute. which Justice
Brown said was direct and mandatory.