Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1909-06-19
PRESIDENT AND LAWYERS OF
CABINET OVERLOOK FACT
LAW HAS EXPIRED.
OLD INCOME TAX LAW
EXTENDED ONLY FIVE YEARS
Other Executives Have Made Similar
Mistakes-Taft's Gentle Rebuke to
Congress Falls Flat-Senators Do
Not Always Vote the Way They
Talk.
Especial correspondence.1

president Iart ana the lawyers OF MS
cabinet. together with Senator Root, in
connection with the corporation tax
message, has caused no end of merri-
ment about the capitol. The president
In his message, arguing against an in
come tax, used this language:
Again, 1t is clear that by enacting
the proposed law. the congress will not
be bringing money into the treasury to
meet the present deficiency, but by
putting on the statute books law al
ready there and never repealed, will
simply be suggesting to the executive
officers Of the government their pos
sible duty to invoke litigation"
That is. the president and his legal
advisers assumed that the income tax
law of 1894 was still "on the statute
books" and never repealed" The
facts are that the income tax law of
1894, by Its own terms, was to run for
only five years. and was to expire by
limitation on January 1, 1900. 1t has
not been on the statute books for al
most ten years; and 1t needed no re-
peal, because it contained provision for
Its own repeal
The truth about the matter is that
this curious mistake of the president
and his distinguished legal advisers IL
illustrates how often just such things
happen. All thru this session 1t has
been assumed that the old income tax
law of 1894 is still in the statute books.
Nobody took the trouble to look it up.
Representative Hull of Tennessee. who
is good lawyer. supposed it was still
on the statute books, and merely lying
inocuous. He drafted and introduced
careful BILL requiring the president
to proceed to Its enforcement. with the
idea that the effort to enforce it once
more would at once start a law suit
and give the supreme court a chance
to reverse the Pollock case if it de-
sired to do So
That kind OF an error by youthful
representative might pass without at
1ractlng much attention. But when The
president and the eminent LAWYERS
whom with great care he has selected
for his advisors on all matters relating
to corporate regulation, fall into the
same mistake, it is accepted as justi-
tying broad smile: and the smile has
been freely INDUCED. The president
admitted that he had given the matter
"a mature consideration" for he ex-
planned his change of position on the
matter of amending the constitution in
this wise:
"Altho I have not considered a con-
stitutional amendment necessary to
the exercise of certain phases of this
power, mature consideration has sat-
isfed me that an amendment is the
only proper course"
Some of the democrats and inde-
pendent republicans were INDUCING
observations of a facetious character.
about the exact maturity of the de-
liberations preliminary to this enlight-
ening comment on the status of the old
income tax law. OF course they didn't
omit to recall that President Taft Of
fered the secretaryship of state to a
former eminent attorney general, and
the latter accepted it, without either
of them recalling the constitutional
provision which made him ineligible.
Senator Bailey, who has repute for
looking at the books before he COM
mits himself to an opinion about the
law, is credited with discovering and
promptly noticing the mistake of the
cabinet. At any rate 1t was not long in
getting to the attention of senator's,
and 1T was the subject of an interest,"
| ing variety of comment
| The gentle rebuke to congress for
putting on the statute books a law
already there, suggesting to the execu-
tive officers of the government their
possible duty to invoke litigation"
loses its point and is turned into a
joke on the cabinet. The insurgent re-
pubiicans are not disposed to take ad-
vantage of the mistake to the embar-
rassment of the president; but some of
the democrats are not so kindly dis
posed. They point out that the presi-
dent first recommended an inheritance
tax, and it passed the house. He
dropped it because the finance COM
mittee didn't like it. He suggested in
the beginning an income tax as prac-
teal alternatives; but when 1t was
shown that there was a majority of
three in the senate for this sugges-
ton, he not only dropped it, but hur-
ried message to congress to empha-
size the change of position; and he was
in such haste to reverse himself that
mature consideration" led him to get
the facts about the old income tax
sadly awry.
1 But all this is the gossip of the cor
ridors and the cloak room, at present
The insurgent republicans might under
different circumstances have felt re-
hnlsed and Inundated at the presi-
dents course in turning against them:
\ but under the circumstances they are
taking it quite cheerfully.
| Washington, June 19.-Do the read.
ers of the Congressional Record care.
fully peruse the roll calls, or do the,
content themselves with reading tn,
speeches and gathering from them tn.
sentiments of the various members O
the senate?
: If the cigar makers and their EN-.
ployes read in the Congressional Rec.
ord OF June Is they will find therein {
speech of Senator Dick, of Ohio. which
is calculated to make them look upol
him as their champion. If they harper
to look at the roll call Immediately fol
lowing that speech they will in al
4 probability change their minds.
When the La Toilette amendment
reducing to 60.000,0000 the number o
cigars which could be imported int,
the United States was about to be vote,
q upon Senator Dick arose Just in tim
X to head of the roll call. He declare;
that he could not let the opportunit.
i pass without echoing the sentiments o
4 the senator from Wisconsin and at tn
lea -. -