The evening times. [volume] (Washington, D.C.) 1895-1902, 1901-01-11

| Ex-secretary John G. Carlisle began the
/ closing argument for the plaintiffs IN the
/ Porto Rican cases in the Supreme Court
| late this afternoon.
When the court convened at noon, At
torney General Grfggs resumed his argu-
ment in behalf Of the Government
! Before this was done, application vas
made by counsel for leave TO file an inter
vening brief. in these cases on behalf Of
the New England Tobacco Growers Asso-
| citation. The brief was not prepared but
viii be fled il a few days.
! The Attorney General said that internal
/ revenue tax, as we'll as customs tariff.
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, # not impossible, was imprac-
+ ticable, for il would cost more for its col
: lection II some portions than it amounted
to and would work hardship and ruin to
some. ports. A large and generous dis
cretion, he argued, must be allowed the
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 as the people Of a part OF the
territory could bear. What would it mean
| 10 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 as a territory between
the oceans. the Gulf, and the Great Lakes.
that It required almost wrench TO make
Us comprehend that II now extended ever
the islands Of the sea, north and south,
east and west Old ideas, old argument.
| and old administration ought not 10 Dc
permitted TO prevent an Interpretation OF
the Constitution that viii provide for the
government Of all these different places IN
! accordance with their interests and needs
4 Il would be unwise and impracticabIe 70
put rule Of uniformity into fosce cover
/ ing all csla territory Of the United States
i 20 make a castiron Constitution that could
rot Be adapted TO circumstance
It had been argued that the President
should have extended the tariff IaEs CT
the United States over Porto Rico imme-
diately upon the United States getting
possession OF it, II that we're So, then he
/ should have EXTENDED the internal revenue
1 laws over it, too The result would be
/ that every man Il the island, who signed
q check, drew a deed, or distilled rum
without afnxIng a stamp, vas guilty OF a
violation OF the law Process for punish
! ing might be lacking, but why should not
! the penalty OF the law go with other pro-
| visions? Did not the statement OF the
fact prove its absurdity, and was not the
argument from convenience one that the
court should consider and heed?
As TO the constitutionality CT the ez-
| 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 10 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 GrizEs advanced the
proposition that Internal Revenue laws
were not framed for universal applica-
| lion and had not been so applied
The act OF 1SI3,' he said. expressly
authorizes the President 10 divide respec-
| lively the several Territories CT tbe United
states and the Distric, of Columbia into
| convenient districts for the purpose Of col
| Iecting the internal duties specified and
70 appoint collectors, thus for the first
tine extending these laws generally and
comprehensively to ere territory OF the
United States outside the limits of the
States.
In other sections of that act and
| throughout the later acts sucn phrases as
/ within these several Territories OF the
United States and TIE District of CoIum-
| bia' and within the United States or Ter
ritori thereof constantly appear
| TIE Internal Revenue Law Of July l,
! 1862. which was the basis Of all the sue
! ceeding laws amending its provisions or
| supplying new provisions. provided that
States and Territories Of the United
| States and the District of Columbia
| should be divided into convenient coIlee-
! ton districts and within the United
| States or Territories thereof and of the
| states or Territories thereof are the
| phrases used TO describe or locate the
persons OF property subject to tax"
! In the legislation regarding Alaska. the
Attorney General pointed out that Con-
gress evidently did not consider that the
Internal Revenue laws must be applied
| W gorlaIy throughout the territory Of
| The United States because they extended
7 some of the laws over Alaska and some
hey did not
As to whether Congress had ever made
distinction between tie States and Ter
! ritories regarding tariff laws. tie Attor-
/ ney General said he had not been able to
examine all the laws. But only yesterday
| ae had lighted upon the act OF 179e extend
| ing the Tariff laws of the United States
over the Northwest Territory. which made
| an exception in favor of tie Territory in
| the importation Of peIries-
Another instance of distinction made by
C5ngress between States and Territories
cited by the Attorney General WAS in the
application OF the Interna' Revenue laws
| g., tho islands of St. Paul and St. George