The Washington herald., 1909-05-04
BORAH ADVOCATES
INCOME TAX LAW
Continued from Page One.

continued from rage Onc-
several estates IN New Yo-x. vf'ca xere
probated. had aggregated for purposes Of
probate S215O O010o0 but for several years.
Just prior 10 their admission TO probate,
had been taxed for only 100000 il the
aggregate.
Aided by la FoIIett=.
The Senator from Idaho vas assisted
from time to time BY Senator La Toilette.
Of Wisconsin. another progressive" who
sat directly m front OF HIN and who fre-
auentIy passed over volumes CT reference
and other information for Senator Borah's
use
In the early part OF his speech the
Senator from Idaho quoted from a speech
OF the late BenjsI7in Harrison. in which
the latter made a general condemnation
OF wealthy persons who sought 20 evade
their taxes. The citation apparently in
/ terested Senator Beveridse. who inquired
Of M Bordh as 70 the date OF the
/ speech.
Senator Beve-i6ge then reminded his
/ colleagues that the context Of the speech
showed that Gen Harrison had employed
I the argument not 20 justify an income
/ tax Law. but 70 Condemn persons who
evaded State and municipal taxes. Sens-
I tor Beveridge read from the speech ma
/ by Gen. Harrison AT Carnegie Fs.l il
I New York City N the campaign in lnsS in
which he apparently condemned tn Vii
/ son-GOTman incoiIe tax law
Morton Was for IncOr Tx.
Senator Bailey. Of Texas. at Is point
I interposed the suggestion nll Oliver P
/ Morton had advocated tie -etention Of
/ the income tax law after the close Of the
civil war while occupying a seat in the
/ Senate from the State Of Indiana. Sena-
+ tor BoTah added the suggestion that he
/ expected to quote from Gen Harrison 10
show Il az he had Questioned the constitu-
4 tionaI reasoning Of the Supreme Court
/ unconstitutional.
! Senator Bo-ah. continuing his argu-
ment said that he regarded Il as unfOr-
tunate that the United States government
PLAYED such q relatively unimpOTtant part
IN the hearing OF the arguments OF the
/ constitution Hty Of the income tax law
OF 1854
/ He recalled that the first case was
brought by former Senator Edmunds. ~
\ Vermont. in the courts OF the District
1 OF Columbia. and that that able lawyer
/ mad said in his brief that the United
I States Supreme Court IN the Hilton case.
( cited by senator Bailey a few days ago.
I uphoiding the carriage tax Law. had
/ really laid down the proposition that a
/ tax on personal property was not di-
rect tax.
Quotes from Justices
! The Senator read the names Of twenty
] one justices Of the Supreme Court Of the
! United States who had in successive de-
. cisions by that court adopted the oDin-
ioa in The early case involving the car
/ rage tax Senator BOrah said that the
case involving the eonstitutionality Of
lzhe law Of 1894 finally got into the Su-
/ preme Court in the form OF an applica-
ton for injunction brought by share
+ holders Of a corporation TO enjoin the
| corporation from paying the TAX Thus
I both parties to the suit desired the cOur,
/ 20 decide that the law was unconstitu-
tonaI
>He said that the part which the govern
ment played IN the case was purely in
/ cidentsi. and that many OF the best law
/ yers in the country had held 10 the view
! that the Supreme Court should never
have taken jurisdiction OF the case.
| Senator Borah win conclude his re-
marks to-day.
Wants 81 Lumber Duty.
Senator Piles, Republican. of Washing
ton. opened the tariff debate in the Sen
ate yesterday by strongly advocating the
retention Of the duty Of g per I,000 on
lumber. He declared Canadian lumber
! producers had an advantage over the Pa
] ciiic Coast lumbermen in the difference
Of the cost Of stumpage and in the su-
perior transportation facilities 10 the At
lantic Coast
He vas subjected to sharp questioning by
Senator's Beveridge. OF Indiana: McCum-
nner- OF North Dakota Crawford OF
South Dakota ard Carter. Of Montana.
and was sustained in his argument by
/ Senators Flint, of California, and Sim
mons. Of North Carolina
/ Senator Beveridse expressed the fear
that the 1umbeTmea on the Pacific Coast
would cut all the trees, denu6ing the
land Of forests. and destroy all hope OF
refOrestration-
/ Does the Senator from Indiana want
trees to stand for a thousand years
/ beckoning the stars2" inquired Mr. Piles.
rs that his idea Of conserving forests -
Senator Beveridge insisted that astrOn-