Daily inter mountain. [volume] (Butte, Mont.) 1881-1901, 1901-01-11
We HAVE GROWN 1
OLD RULES AND LIMITS ARE NOT
SUFFICIENT.
UNIFORMITY IS NOT POSSIBLE.
Racial and Geographical Conditions
Enter Into the Porto Rico
=, Question.


the supreme court of the United States
today. continued his statement of the
position of the government as to the rule
of uniformity in tariff and internal rev.
enue taxes. He insisted that the applica-
ton of the internal revenue laws of Porto
Rico would be unwise and in many
places Improbable. rule of uniform
1ty 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 it came to apply
ing these taxes to widely separated ter
litOries inhabited by polyglot races,
wide discretion was necessary and to
endeavor to apply system of internal
taxes would be rather applying
straight jacket than a constitution. So,
nc said, the correct rule required us to
consider the uniformity of the state; but
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 accustomed to regard
the United States according to it's old
lires. said Mr.. Griggs, that it is almost
a wrench to consider that there is now
tic circle and in the islands of many seas.
This expansion should result in a larger
comprehension of the duties and neces-
sites and the possibilities of enforcing
an ironclad rule of uniformity every
where should be borne in mind.
AS to internal revenue duties, Mr..
Griggs said there was never an objection
to the action of congress in failing to
extend the internal revenue laws. In
the annexation of Hawaii when the To-
cal laws were left in force, there was not
Il single objection raised as to the con-
stitutionality of the proceeding. The
varying taxes which states may lay. in
the ouinion of the attorney general, in
dicated that the congress had similar
powers to vary taxes.
The attorney general reviewed the his
tory of the internal revenue legislation.
showing that the first tax on distilled
spirits was applicable only to states and
a subsequent act extended the provls-
ions to the territories. Subsequent SINH
lar legislation refers to the states and
territories and District of Columbia. In
the Alaska legislation it was cited that
the internal revenue laws We're not ex-
tended at first and when excise laws
were extended not all Of such duties
We're made applicable.
Referring to 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 or race of black men.
AS to the future. he said we must con-
slider the possibility, not the probability,
of the acquisition of Egypt, the Soudan,
Central Africa, China or a spot in the
antarctic circle and the classes of peo-
pie who may at any future time be en-
titled to citizenship The powers of con-
Eress to legislate were amply sufficient
to permit the settlement of all such con-
tin:ences.
The attorney general concluded by in
sisting that no private right would be
conserved, but that the rights of the gov
eminent would be hampered by the sue
cess of the contention of the plaintiffs.
Hon. John G. Carlisle, chief attorney
for the plaintiffs, followed Mr. Griggs
He began by saying that he would not
discuss the questions of policy, as
they belonged to another forum
The questions were to be settled
only on the constitution. II,
said he had as yet been unable to form
an opinion as to the exact contention OF
"HC NCiHIHcAt. = HSt, HOWeNeT, ne De-
1ieved the contention was that the island
of Porto Rico did not become part OF
the United States either on the signing
of the protocol or the ratificati of the
treaty Of Paris, that there was a condi.
tion existing which placed the island;
under the general protection and juris
dictiOn of the United States subject t.
certain limitations: that during thu
period between the acquisition of the ter
ritory and the passage OF laws by coa
gress. the island might be governed b,
the president subject to the laws of Wa
and that the islands did not become
part of the United States until admitted
by congress and unil such time as con
gress may legislate for the islands. From
this it is argued, he said, that not bein;
a part of the United States, congress ha
a right to say what taxes may be leVle'
and collected.