Deseret evening news. [volume] (Great Salt Lake City [Utah]) 1867-1920, 1901-01-11
UNIFORMITY OF
TARIFF LAWS.
Attorney General Gtiggs Continues
His Argument Against It,
SHOULD TAKE BROAD VIEWS
Hard 90 Realize United States New
Position Heyenne Legislation re-
viewed Case Of the Indians.

Washington, Jan. 1i.-Attorney Cen
eral Griggs resumed his argument be-
fore the United States Supreme court
today, continuing his statement OF the
position Of the government as to the
rule Of uniformity in tariff and internal
revenue taxes. He insisted that the ap-
picatiOn OF the internal revenue laws to
Porto Rico would be unwise and in
many places improbable. A rule Of uni
formity In internal revenue taxes, he
said, could be established when to be
applied to contiguous States, as the
States were governed by similar laws
and similar conditions. But when Il
came to applying these taxes TO widely
separated territories inhabited by poly
glot races, a wide discretion was neces-
sary and TO endeavor 10 apply system
uf internal taxes would be rather APP
dying a straight jacket than cOnstl-
tuition So, he said, the correct rule re-
Quired US to consider the uniformity Of
the States; but diversity Was the neces-
sary rule as TO Territories because Of
diversity as to geography and racial
characteristics observable In the Terri
tories Continuing. he said Congress
should have discretion to impose only
such taxes as the people could bear
we have been so long acct stoned to
regard the United States according TO
It's old lines" said Mr. Griggs, that II
Is almost a wrench to consider that
there is now 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 necessities and the
possibility Of enforcing an ironclad rule
Of uniformity everywhere should be
borne In mind"
As 10 internal revenue duties Mr.
Griggs said there was never an ubJcc-
ton 10 the action OF Congress I'm fall
ing 20 extend the internal revenue laws.
In the annexation Of Hawaii. when the
local laws were left I'm force, there was
not a single objection raised as % the
consttutlOnality OF the proceeding. The
VARYING taxes which States may lay,
I'm the opinion OF the attorney general
indicated that the Congress had similar
powers 90 vary taxes
The attorney general reviewed the
history of the internal revenue legisla-
ton. showing that the first tax on dis
titled spirits was applicable only 70
States and a subsequent act extend
ed the provisions Of the Territories.
Subsequent similar legislation refers To
the States and Territories and the Dis
trict OF Columbia. In the Alaska leg
islation il was cited that the internal
revenue laws We're not extended at
first and when excise laws We're extend
ed not all Of such duties were made APP
plicabl
Referring 10 the fact that there were
different rates OF taxation applied TO the
indians the attorney general said there
was no warrant In law for one rule FOR
tribe Of red men and another for a
race Of brown men or a race OF black
men.
As 20 the future he said we must con-
slider the possibility not the probability
OF the acquisition of Egypt. the Soudan.
Contra Africa. China or a SPOT I'm the
Antarctic circle and the classes Of peo-
pie who may at any future time be en-
titled TO citizenship. The powers Of
Congress 10 legislate We're amply sufil-
cient To- permit the settlement. OF all
such contingencies.
The attorney general concluded by
Insisting that no private right would be
but that the rights Of the
government will be hampered by the
success Of the contention Of the plain
tins.
Hon. John G. Carlisle, chief attorney
FOR the plaintiffs followed Mr.. Griggs.
He began by saying that he would not
discuss questions OF policy as they be-
longed 10 another forum. The ques-
lions were 20 be settled only on the
He said he had as yet
been unable to form an opinion as 10 the
exact contention OF the government.
First however. he believed the cOnten-
ton was that the island Of Porto Rico
did not become a part Of the United
States either on the signing OF the
protocol or the ratification Of the treaty
OF Paris: that there was a condition eX-
isting which placed the Islands under
the general protection and Jurisdiction
of the United states subject 10 certain
that during a period be-
tween the ACQUISITION OF the territory
and the passage ~ laws by Congress
the island might be governed bv the
President subject 20 the laws OF war
and that the islands aid not become n
nart Of the United states until admitted
by Congress and until such time as
Congress may legislate FOR the Islands.
From this Il is argued. ne said. that
not being a part Of the United states
Congress has a right 20 saw what taxes
may be levied and collected