Omaha daily bee. (Omaha [Neb.]) 187?-1922, 1908-05-05
PRINT BROWNS BRIEF
Senate Recognizes Value of Argument
on Tax Injunction Bill.
PLEA FOR LEGAL UNIFORMITY
Federal Taxes Cannot Be Enjoined in
the Federal Courts
COLLECTION VITAL TO NATION
Just as Important to State that Levies
Be Collected Promptly.
SENATORS COMPLIMENT BROWN
washinRton Crowded with Delegates
to Methodist Conference and
several Nebraskans Are
Among Them.
Federal Taxes Cannot Be Enjoined in
the Federal Courts.
COLLECTION vITAL 10 NATION
Just as Important to State that Levies
Be Collected Promptly.
SENATORS COMPLIMENT BROWN
u a. a Sad correspondent0

q
WAsl.Nt .ON. May A-(special Tele-
Eram.)-s.., o.a..ittee on judiciary OF the
senate has oiOclcd printed a brief prepared
bv Senator NOlrls brown in support of his
amendment to the federal statutes, designed
to prohibit the enioIning OF an assessment
or the collection OF state taxes and has re-
ferred it TO a suR-committee consisting Of
Fulton Of oregon. Nelson Of Minnesota and
Clarke Of Arkansas. BY his amendment
which he introduced early in the session.
Senator Brown sought to have the same
rule applied to state, county, municipal and
district taxes as has been applied to fed
eral taxes under the federal statutes.
In concluding his brief. Senator Brown
said: The assessment and collection OF fed
eral taxes under the present law cannot
be enjoined in the federal courts. There is
no reason why the same rule should not
govern In federal courts as TO the assess
ment and collection Of state taxes. Con-
gress has the power. which is established
by both legislative and judicial precedent,
TO withhold the injunction remedy where
ever il may determine the public good re-
quires. Equity and good conscience, as
well as public good. suggests that the rule
Le uniform as TO all taxes. No reason has
or can be given FOR a rule which forbids
an injunction as to federal taxes and al
lows 1t as TO other taxes. II will be re-
membered that adequate remedies at law
are provided in all states and territories
for wrongs existing on account OF illegal
and invalid assessments."
Senator Brown argued that the summary
collection Of taxes is necessary TO the life
Of the government, state as well as fed
etal: boards OF equalization and assessment
act Judiciamy and their judgments should
not be subject 10 collateral attack in courts
OF equity: IL is within the power Of con-
gIess TO fix the jurisdiction Of federal dis
uict and circuit courts
Important TO state and Nation.
After stating the rule Of the supreme
court as laid down by Mr.. Justice Miller
IN railroad tax cases that taxes are neces-
sAry 10 the life of the nation and therefore
courts OF equity wiil not interfere with
their collection Senator Brown argues
in support OF his first contention that the
collection of taxes are Just as important
TO state governments and should be Just as
untrammeled by courts OF equity. He
shows that this principle is recognized by
the equity courts OF nearly every state in
the union, while many states by express
statutes prohibit the granting Of injunctions
against the assessment and collection of
taxes Numerous decisions OF state courts
in support OF this rule are quoted in Mr..
Browns brief and quotations are taken
from text writer's to substantiate his argu-
ment.
Senator Brown summarized the authorities
quoted by him as follows:
Il Assessors and boards Of equaliza-
tion act judtcially.
''2 Their judgments are not subject to
collateral attack in courts OF equity. ex-
cept for fraud or want OF jurisdiction.
3. They are vested he law with the duty
and power 70 ascertain and determine
questions OF fact. aud such decision when
made amounts 10 more than mere pre-
sumption that the fact exists, and there
fore cannot be 0verthrown in a collateral
attack by evidence tending 60 show that
the fact was otherwise than found and de-
termined by them"
II is the purpose Of the Brown amend
ment TO give the same vitality to those
rules Of equity in relation to state taxes
That IL now given them by existing Law
N relation TO federal taxes.
In support OF his third argument. SEN
ator Brown quoted legislative and judicial
prccedents. which. he declared, were con
elusive that congress had full power. he
declared TO regulate this use Of injunction
by the federal district and circuit courts
s,nclor Brown has been highly compli'
n.ented by members OF the judiciary com
inittee for the labor he has given TO th'
preparation OF hrs brief and the research
shown in support OF his bin which is not
only OF great interest TO the people Of Ne
brasta. but 10 every state.
Sfinor Matters at Capital.
WashIneton is crowded today with rep
rescntatives OF the Methodist church who
are enroute TO Baltimore 10 attend the gen
eTai conference of that great body Of
e, Hch workers which convenes tomorrow
in the monumental city.
I;ev. Mr.. Ralch OF Lincoln preached d
SERMON last night at the Foundry Metho
dist church being the guest Of Senator
aud Mrs. Burketi. at whose church tn,
Bmketts worship when at home.
Rev. j. r. Geddes Of Wesleyan univer
shy. Lincoln. was the guest Of Congress
man Hinshaw today at luncheon in th'
capitol
Rural free delivery route No. has beeI
ordered established July at Britton, Mar
shall county South Dakota, serving 81
people and seventy-eight families.