New-York tribune., 1901-01-12
OF the United States" Continuing along this line.

therein referred TO. re-enacted the various internd
duties which had previously been abolished, and
charged the collectors appointed under the acts
the States. with the collection OF the duties inn
posed, and by Section expressly authorized me
President Ito divide respectively the several Ter
ritories of the United States and the District OF
Columbia into convenient districts for the purpose
of collecting the internal duties speclled
and 20 appoint collectors. thus for the first time
" 70 the territory of the United States outside the
limits Of the States and that act provided (Secton
lected in the territories Of the United States
and in the District Of Columbia in the same man
ner and under the same penalties as IN the ols-
trtcts If the old and re-enacted laws, that Is IN
several Territories of the United States and to
District Of Columbia" In other sections Of that
within the several Territories Of the United States
United States Territories thereof constantly ap-
pear.
On the subject Of direct taxes the Attorney-Gen-
eral said:
Direct taxes do not perhaps present s close
ment among the several States, according to their
tive quotas necessarily specified in such laws,
and there were no general expressions to render
doubtful the divisions Of territory in which direct
taxes We're intended to be laid 1t is worthy of
remark, however that if the duties which are 10
also apply universally throughout acquired and de-
applied universally the direct taxes Witch are to
be .'apportioned among the several States" The
the Constitution for eGnaitv among The states and
,1t ,,I 1l Li ,I S, tile 81, an
fixed and sef-acting ordinance to regions which
the future might annex but were not then in the
States nor under the definite compact recognized
by the Constitution as to the Northwest Territory
How has Congress construed their power and
FUNCTION relative to direct taxes The act OF l1SS
bat not in the Northwest Territory although this
eonterminous region was recognized as intimately
as portion thereof under the Constitution So
also ais , the similar act % q 1879 Pr2yded g SIat - and
laid On the other hand, a direct tax was ex-
OF 4 "
before the Court in Louehborough AGAINST Blake.
terposition Of Congress was conceived to be neces
sary. not only to provide the collecting ma
sttutional provisions beyond the limits Of the
IN ing ecs9 dree & tan u6on the nsq tbst
Congress had this power.
oPPosITION's POINT sQUARELY MET
Coming down squarely a discussion of the main
contention Of the opposition TO the Government At
torney-General Griggs spoke as follows:
Counsel for appellants contend that Immediately
on the ratification Of the Treaty with Spain. and
Immediately upon the approval Of the resolution an
United States the tariff laws of the United States
SI1cb Cpnsfrnctinn az tie law and S'onstftiton
could not be made without grave prejudice to the
United States. and ought not to be made unless
the Constitution clearly and unmistakably requires
IL Such construction would 0verrule the direct
provisions OF Congress in the Hawaiian act ana
the manifest purpose of the President and the Sen
pe cfeoteq that me .ouhoerS 9I the
intended the Constitution and laws OF the United
piication
There must be in the nature OF things. a time
between the deed Of acquisition and the assump-
ton by the United States of the full government of
acquired territory when the relation between the
Federal Government and the acquired territory will
be inchoate. In this particular case. when the
treaty was ratified and the Hawaiian resolution
approved. there were no collection districts. no
proceeds of the revenue TO the general Treasury
no means of enforcing the criminal laws passed
fact. TO enforce 10 the slightest extent the rights
1of the Government, or the provisions OF the law,
halp 6ad fO he
new possessions Neither Porto Rico nor the Philip
pine Islands possessed at the time OF their
acquisition OF any autonomous government of their
own after he Spanish sovereignty was eliminated
They were incapable Of levying or collecting taxes
for their support.
There might be cases of the acquisition OF terri
tory which possesses no organized form of govern
ment whatsoever, not even Of A local or municipal
local government would depend entirely upon the
will OF Congress; the contention of the appellants
Congress as to revenue and other matters extended
in theory through tracts Of country in which they
were utterly incapable of enforcement, all the
never have been contended that such condition of
fheoretioa law and practical anarchy should arise
We have been so long accustomed to regard the
almost wrench to Consider that there e' is noW W
United States territory within the Arctic Circle and
IN the islands of many seas This expansion should
result IN larger comprehension Of the duties and
bone in mind.
MR.. CARLISLE'S ARGUMENT.
Acknowledgement Griggs concluded his argument
at l2:as o'clock. and Immediately followed by
Mr.. Carlisle. who spoke until o'clock and then
suspended for the haf-hcurs recess. Yesterday
Chief Justice Fuller told Mr. Carlisle he could have
all the time he wanted in closing the case Under
the original allotment Of time six hours given
TO each side for argument and of this original
allotment about two and a half hours were remain
ing to Mr.. Carlisle When, however the Chief
Justice voluntarily waived the rule and told him he
could have all the time ne wanted, It was thought
Mr.. Carlisle would speak at least four hours Just
before he began his argument he talked # he
might speak considerably longer than three hours
Considerable disappointment therefore was caused
when Mr.. Carlisle concluded his argument in a
little more than hours. Men who have known
him for years say he appeared in better con-
dition for the greatest effort Of his life. 1t was
only in the brevity of his argument that Mr..
Carlisle disappointing 10 his friends who al
most without exception declare that he pre-
sented a stronger or more clear cut legal deliver
ance. From the beginning he pitched II in a
high key. and held it there the close. He in
dulged in no pyrotechnics, but confined himself
with the strictest and most scrupulous care TO a
discussion Of the constitutional points involved.
Only he interrupted with A question
from the bench. and that came from Justice White
Mr.. Carlisle discussing the proclamation issued
by General Miles assuming the military occupa-
ton Of Cuba.
Would the President have the right to acquire
territory without the aid consent OF the treaty
making power" sharply inquired Justice White
Il think not" replied Mr.. Carlisle. Indeed 1
certain the President is not empowered to ex-
tend the boundaries of the Nation without the
consent OF the treaty making power
After calculating his contention that as soon as
territory is annexed ii covered by the Constitu-
tion Mr.. Carlisle took the new and bold ground
Tho Wn0L Sxnnf