The times. [volume] (Washington [D.C.]) 1897-1901, 1901-01-12

|
a State in the Union was tax on exports
wherever it was collected. To make the
| mere incidence of place control the char
| acter of the tax was to make the details
| govern the great principles involved.
| whether the tax was collected by the
! President while conducting local mill
| tary government in Porto Rico or at
| other time, it was a tax on imports and
| the parties who had paid we're entitled to
have it refunded to them.
| Mr.. Carlisle. referring to the Solicitor
| Generals argument as to the character
| of the tax, said the fact that the proceeds
| of the tax were by a subsequent act ap-
! propriated to the purposes of Porto Rico
| did not have the effect of Inaking it a
local tax. When he wanted % ascertain
! whether or not tax was local. Mr.. Car
! Isle said, he looked at the act to see
whether or not the tax applied only to
| the property in certain locality.
Mr.. Carlisle said his side of the case
contended that Congress had no power to
impose the tax in question upon the COM
merce carried on between Porto REQ and
! the other States and Territories by what
| ever name it was called. 1t could not be
| imposed under the provision giving Con-
! gress power to make all needful rules
| and regulations for governing the terri
! tory.
II it governs the territory" said NJ
Carlisle, lit must govern it. Congre
gets no right to govern New York
tax y imposed because the goods
taken from New York to Ponce l
goods in Porto Rico are not taxed for
ing there If the tax is unconsttuti
and void at one end of the line it
fall everywhere"
It was not an export tax said Mr.
Isle. not general tax, nor yet
tax 1t was in a sense a general
| 1t was imposed upon the country
| upon everyone engaged in.commer
| Porto Rico and was a tax for the
welfare and defence.
| The power of Congress 10 COVE
| tories, Mr.. Carlisle said he was
| concede. was as general and bro
| other power conferred en- 1t, but it W.
be exercised like all other powers. sub
| Ject TO the limitations of the Constitut on
applicable to it. The argument of the
court in the Dred Scott case was, in his
opinion, unanswerable, and the conclu-
sions reached regarding that particular
question unassailable. Had there been no
question of African slavery involved in
that case there would have been no dis
sent from the judgment
Here was case with the negro elimi-
mated, but greater transformation. 1t
was strange that the arguments of the ad-
slavery
were now the strongest arguments of tha
advocates of liberty. II there were any
place in the Government that constituted
repository Of despOtic power said Mr.
Carlisle, it was fortunate the country had
existed for more than one hundred years
before the discovery was made He did
not believe that the people had ever sane
toned such power, and he confidently
looked TO the judgment of this court to
finditate them from the charge.
This concluded the argument on the five
consolidated cases, and Immediately the
Chlef Justice called the case of Huus vs.
The New York and Porto Rico Steamship
Company. involving the liability of steam
ships sailing from Porto Rican ports TO
compulsory pilotage fees in harbors of the
United States. and Senator Lindsay opened
the argument in that case.
Mr.. GriGEs' Argument.
Preceding Mr.. Carlisle Attorney General
Griggs concluded his argument begun
Thursday afternoon. Before resuming his
argument application was made by coun-
sci for leave to file an Intervening brief
in these cases on behalf Of the New Eng
land Tobacco Growers Association. The
brief was not prepared, but will be filed
in few days.
The Attorney General said that internal
must be laid uniformly throughout the
United States. and that if the latter went
throughout the entire territory of the
United States. then the former must He
pointed out that this application of the
principle, If not impossible was imprac-
ticable. for it would cost more for its col
lection in some portions than it amounted
to and would work hardship and ruin to
some ports. large and generous dis
cretiOn he argued must he allowed ba
Government in laying these taxes.
In the States. uniformity is the just,
obvious, and right rule. but diversity is
the necessary rule as to territory because
of varying particulars that make up the
geography and racial characteristics of
the people inhabiting SO widely extended
territory as that now possessed by the
United States. Necessity required that
Congress should have power to lay only
such taxes the people OF a part of the
territory could bear. What would IL mean
TO extend the internal revenue laws as
they were administered throughout the
States and Territories OF the United
States, TO all parts of its present terri
tory?
We were so accustomed to think of the
United States only a territory between
the oceans. the Gulf and the Great Lakes
that ii required almost wrench to make
US comprehend that 1t now extended over
the Islands OF the sea- north and south !
east and west. Old ideas old argument
aud old administration ought not to be
permitted to prevent an Interpretation Of
the Constitution that will provide for the
government of all these different places in !
accordance with their interests and needs. I
1t would be unwise and impracticabe to !
put rule OF uniformity into force cover
ing all the territory Of the United States |
10 make castiroI Constitution that could |
not be adapted to circumstances.
The Presidents Duty.
It had been argued that the President |
should have extended the tariff laws Il
the United States over Porto Rico imme- 1
diately upon the United States getting |
possession of it. II that were so. then he I
should have extended the internal revenue |
laws over il. too. The result would be I
that every man in the island, who signed
check. drew deed, or distilled rum /
without affxing a stamp, was guilty Of a /
violation Of the law. Process for ,,unisb |
ing might be lacking but why should not /
the penalty of the law go with other pro- |
visions? Did not the statement os the
fact prove its absurdity, and was not the
argument from convenience one tina: lbe
court should consider and heed?
AS TO the constitutionality of the cx-
emption of the people of Porto Rico from |
the operation of the Internal Revenue
Tax law. and fixing the present rate of |
customs duties, the Attorney General de-
fed counsel TO cite word of objection at |
the time it was enacted. There was OBJ
lection now on the part OF some gentle
men who wanted to recover the amount
OF the duties they had paid under the law
Attorney General Griggs advanced the
proposition that Internal Revenue laws
were NOT framed for uuiuarsoI ,r-tf..