The Washington times. [volume] (Washington [D.C.]) 1902-1939, 1909-03-19
HULL HAS THEORY
ON INCOME TAXES
TenneSSean Maintains That
Act of 1894 Is Subject
TO Enforcement.

Representative Hull Of Tennessee has
been studying the income tax problem
and has developed a theory abolt it
which is attracting serious con5ii"ra-
ton. He has introduced two bills on
the subject, one of which represents' a
completely new idea.
Mr.. Hull maintains that the income
tax act of 1894 is still on the statCte
books, has never been repealed, and is
subject to Enforcement insofar as the
decision of the Supreme Court did not
invalfdate it. Comparing the text of
that act with the decision of the Su-
preme Court, Mr.. Hull finds that there
is a good deal of income tax law left
IN 1t, unaffected by the decision He
believes II is just as live as ever. and
that nothing is needed further than to
set about inforcing Il. To this end he
/ has introduced a bill. This measure
is unique Its first section reads thus:
The Secretary of the Treasury is re-
quired TO proceed with the assessment
and collection of taxes imposed by sec
lions q to IS. inclusive of the act to
reduce taxation, TO provide revenue for
the Government, and for other purposes,
which became a law August %. 1894. -
| This is the old income tax bill of the
/ Cleveland Administration
Made Careful Study.
Mr.. Hull has made a careful study Of
the status Of the legislation, in view
of the decision which is commonly re-
ferred to as having knocked out the
law" and IS OF the opinion that there
is plenty left that is well worth inforc-
ing His bill provides that the Treasury
proceed TO inforce the law.
1t further provides that if the Score
tary of the Treasury fails to comply,
then ii shall be the duty Of the Attorney
General to proceed in circuit court to
compel him to do so. II the Attorney
General. in turn, refuses 10 start such
| proceedings, then any person VINO is
/ liable to pay taxes under the act may
institute proceedings in any circuit
/ court, in the name of the United States.
/ to compel the Secretary to execute the
/ act An appeal TO the Supreme Court
may be taken by either party 10 such
/ proceeding, this appeal to be expedited
as much as possible
/ This measure, in short, looks to a re-
/ opening OF the old income tax case
and 10 giving the Supreme Court an
/ other guess at its construction. Nobody
! knows how the court might stand on
( such a proposition. 1t might on the one
! side reverse it's former rulings, and
constituting the old act together is n
( whole, conclude that it was really good
/ law. Or il might decide that those sec
/ ttons referred TO in the Hull bill, and
/ which Mr.. Hull thinks are not affect
\ ed by the court decision, are in fact
I still sound and enforceable In any
! case, il would give the Supreme Court
/ as now constituted a chance 10 pass
( on the old act
Hull's Message
In addition to this measure. however.
Mr.. Huh has drawn up and introduced
a new income tax measure, which is
designed to take the place of the act
of 1894 If IL Is held that the effort to
rehabilitate that measure is useless.
/ Mr.. Hull has been in conference with
( other Democrats. particularly Mr..
1 Hitchcock OF Nebraska, who recently
! introduced an income tax measure that
/ has attracted 4 good deal OF attention.
/ The Hit hcOck bill provides that a
! total of SJ0o.O00,0O0 shall be levied an
nually against the incomes Of citizens
/ of the States, IN proportion 10 their
/ population, but that il shall be collected
/ in proportion TO the incomes OF the peo-
| pie; and II the amount paid by wealthy
States, no steps shall be taken to gather
IN the deficiency from the poorer
/ States is larger in proportion to popu-
latiOn than that collected from poorer
( States. This makes a distribution which
Mr. Hitchcock believes IS eQuable and
/ at the same time not violative of the
tribution be in proportion TO popula-
I