The Birmingham age-herald., 1909-04-28
Senator Bailey Concludes His Speech On the Tariff
 Question
TAX DODGERS DENOUNCED
 IN UNMEASURED TERMS
Texan Declares That the Rich Must Pay Their Taxes and Help Do
 Their Part In Paying Ex-
 penses of Government.

Washington. April 27.-As she last half 1 of his two-day speech, Senator Bailey de-
 voted nearly three hours in the Senate
 today to a discussion of the legal as-
 poets of his income tax amendment to
 the tariff bill, citing numerous cases and authorities to maintain the view that
 such a law would be constitutional
 He was interrupted frequently by sem
 ators who at times offered objections to his position or suggested authorities to
 sustain him. The galleries were crowded MT Scott spoke upon the tariff with especial reference to its effect upon tho
 south and especially upon his own state
 of West Virginia. MT. Gore of Oklahoma | spoke in denunciation of the protective | tariff
 Reviewing one case after another MT.
 Bailey quoted from court opinions and other authorities to substantiate his con
 tention respecting the constitutionality of
 an income tax. He then departed for a
 time from his purely legal argument and launched into a denunciation of men who he said resist the income tax as inquislto-
 rial and calculated to make the United States a nation of liars"
 That this tax is inquisitorial." sa1d
 Mir Bailey, is true, but not more so than any other tax. To compel me to
 tell the source of my income as is done
 in the state in which I live is as inolisito-
 rial as to compel me to tell the amount
 of my income.
 "The curiosity of the state assessor is
 such that he not only compels you to file an inventory of your own property. but requires you to file an inventory of your wife's ornaments. Every tax must be inquisitorial because otherwise the hon
 est man would pay it and the dishonest man would escape it."
 | Spacious Plea. l He then took up the plea that such a
 tax would make us a nation of liars and l said:
 | T will not insult the American people | by repeating that charge, but will repel | 1t as an unwarranted reflection lnnn 1 our people. I do not think a sef-re spectng American citizen will lie to es- l cape the payment of a tax and if should find a man who would commit perjury to escape taxation I would fa- Vor disfranchislng him. It may be that
 
 an income tax, but l will not say so aI
 though some of them say it of Themselves. hold no duty to defend the rich men of America. It Is not incumbent unon me to stand up here and say they wifi pay their taxes when so many of then, say they will not. I know some of them will escape an income tax because know many of them escape their present taxes. l know it Is said that it is not eonsid cred lack of responsibility for a New York millionaire to swear lie to escapa Is taxes. I hope no man Is Justified in saving that because I cannot compre- | hend how man can revel in luxurv and perjure his immortal soul to escape the payment of taxes.
 The rich man. Mr Bailey said. should be Willing to pay for the protection of his property over which armies and haVles stand in solemn guard" for himself. if he were counsel for the
 rich he would advise tn em not only To support but to advocate an income
 tax law. And if they would do that.v said MT. Bailey, they would do moro to silence anarchy than all the bene-
 factions and charities they can do It seems to me there are rich men who are willing to give benefactions in or
 der to have them published. who are not willing to pay their fair portion
 Of the expenses of the government
 Rayner's Query. Senator Rayner asked whether ths senator from Texas was not satisfied with the reading of the first and sec ond opinions of Justice Brown in the income tax cases that he changed his
 mind. and MT. Bailey said in reply that 1t was generally supposed that it was Justice Shras who changed hIs
 oinion. T do not say 1t was shiras"
 said MT. Bailey. "I have had 1t from a reputable man close to Shiras that | he was not the man. I have heard , that it was Justice Gray who changed his opinion"
 MT. Rayner said he did not refer to that particular change. He said that the reading of the two opinions of Jus
 tice Brown in the income tax case con- vinced him that he had changed his opinion on the constitutionality of the tax.
 T do not know what justice
 changed" said MT Bailey. q regret that any one changed l do not hes
 itate to say that when an honest man changes his opinion he states his posi-
 tion. l think the justices of our courts are incurruptible but l do not by any 1 means believe they are infallible7 As MT. Bailey concluded his remarks he was congratulated by large num- Der of democratic and republican sen i ators who surrounded him Scott's Address. MT. Scott's remarks were listened to by many senators who gave him strict i attention. Senator Scott said he ad- Vocated protection not only because he believed it was the best policy for his own state of West Virginia and for the south, but also for the entire country. He said that when Congress had completed the enactment of the
 pending tariff bill, i've will not have nearly so good a bill in my judg- ment, as the present Dingley law. New England for instance profited in the past. Now she is ready for a down ward revision of the tarlff and for free coal If she can get 1t. But the south land sees ahead of her nothing but prosperity under a protective tarih. She
 has developed more rapidly in manu- factures than any other portion of our country.
 He insisted that raw material and