The sun. (Wilmington, Del.) 1897-19??, 1901-01-12
THE PORTO RICAN CASE.
Attorney General Continues Argument
Before the Supreme Court.
JOHN g. OARLISLE'S VIEWS.
chief Attorney For the Plaintins
Declines to Discuss Questions OF
Policy as Belonging to An
other Forum.

Washington, Jan. 11.-Attorney Cen
eral Griggs resumed his argument before
he United States supreme court, continu-
ing his statement of the position Of the
government as to the rule of uniformity
tariff and internal revenue taxes. He
insisted the application of the internal
revenue laws to Porto Rico would be I'M
wise and in many places Improbable. A
rule Of uniformity in internal taxes, he
said, could be estimated when to be APP
piled to contiguous states, as the states
We're governed by similar laws and similar
conditions. But when 1t came to apply
ing these taxes to widely separated ter
ritories inhabited by polyglot races, a
wide discretion was necessary and to en-
deavor to apply a system Of internal
taxes would be rather applying strait
jacket than a constitution.
So, he said, the correct rule required us
to consider the uniformity of the states,
but diversity was the necessary rule as to
territories because of diversity as to ge-
ography and racial characteristics OBJ
seryable in the territories. Continuing
he said congress should have discretion to
impose only such taxes as the people
could bear. We have been SO long accus
toned to regard the United States ac.
cording to its old lines, said Mr.. Griggs,
that IL is almost wrench to consider
that there is now United States territory
within the arctic circle and in the islands
Of many seas.
Ironclad Rule Impossible.
This expansion, he added, should re-
suit in larger comprehension of the du-
ties and necessities and the impossibility
of enforcing an ironclad rule of uniform
ity everywhere should be borne In mind.
AS to internal revenue duties, he said
there was never an objection to the ac-
ton of congress in failing to extend the
internal revenue laws. In the annexa-
tion Of Hawaii, when the local laws were
left in force. there was then not single
objection raised as to the CONSTITUTIONAL
ty Of the proceeding. The varying taxes
which states may lay, in the opinion of
the attorney general indicated that CON
gross 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
subsequent act extended the provisions
to the territories. Subsequent similar
| legislation refers to the states and terri
tories and the District of Columbia. In
the Alaska Legislation it was cited that
| the internal revenue laws were not ex-
| tended at first, and when excise laws
were extended not all of such duties were
made applicable.
Mr.. CarIisie's Argument.
/ Hon. John q. Carlisle, chief attorney
| for the plaintiffs, followed Mr.. GMggs
He began by saying that he would not
| discuss questions of policy. MS they be-
longed to another forum. The questions
were to be settled only on the constitu-
ton. He said he had been as yet unable
to form an opinion as to the exact con-
tention of the government. First, how
ever, he believed 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 ratification
of the treaty of Paris, that there was a
condition existing which placed the is.
lands under the general protection and
jurisdiction of the United States subject
to certain limitations, that during pc
riod between the acquisition Of the ter
rftory and the passage of laws by con-
gress the island might be governed by
the president subject to laws of war
and that the island did not become a
4 part OF the United States until admitted
by congress, and until such time congress
may legislate for the islands. From this
it is argued, he said, that, not being q
part of the United States, congress has .
right to say what taxes may be levied
and collected.
MIR. Carlisle first took up the condition.
which led to the taking of the island.
and read from proclamations of Gener
ais Miles and Wilson to show that tn,
occupation was meant to be permanent
The cession Of the island by Spain h,
said, was complete and had been ac
knowledged by all nations.
Justice White asked if the presiden
might acquire territory without the con
sent of the treaty making power, but MI
Carlisle said he was arguing that peac
obtained after the signing of the protocol
that there was then no war and that tn
! president could only create a de fact
government and have it governed. I
was not capitulation by an officer il
the field, but a solemn acknowledgment
by a government that it had been con