New-York tribune., 1910-04-19
TWO TAX CASES CO OVER
Supreme Court Puzzles Corpora
ton Lawyers.
ARGUMENT NEXT OCTOBER
Many Rumors Afloat as to De-
cision-Restaurant Keeper
Not a Merchant.

Washington. April 1s.-The Supreme
Court Of the United States puzzled the cor
pcra don lawyers to-day by setting for argu-
ment at the beginning Of the october term
two cases questioning the constitutionality
Of the corporation tax provisions of the
Pcyne-Aldrich tariff act. At first this ac-
ton was interpreted as meaning that de-
cis.on in the fifteen cases involving the con-
stitutionalitv of the tax already before the
court was TO be postponed until October. or
later. Such an Interpretation would mean
tIat there would be no judgment on the law
before the date on which the tax must be
paid, June 80
Another view. however. was that the TWO
cases advanced to-day involved. in addi
ton 10 questions % constitutionaIity. the
application of the law to specific organiza-
tiors The action lent itself to rumor
that the court has decided IN favor OF the
government. y vas argued that II II had
not acted already on the cases before II
the two cases to-day would have been set
for immediate argument
Another step in the argument was thai,
the court having passed on the validity Of
the law in conference, IL would not have
SET the two cases for argument next fall n
the tax had been found unconstitutional.
Tho rumor had no confirmation.
What a hungry persoc seeks when ne
goes into restaurant is not merchandise.
ana the proprietor who sends a waiter ~
serve him is not a n,ercFa.t. The Supreme
Court So decided to-day Th. federal courts
OF New York we're caIei upon 20 decioe
whether the Wentworth Lunch Company.
tional bankruptcy laws. + wac said that
It vas a corporation which is engaged
principally in trading or mercantile pur-
suits" within the mean rz Of the law The
Court or Appeals for the Second Circui.
held that the lunch COMPANY was not So en-
gased. and the Supreme Court affirmed that
decision
shivers chased up and down the spines
OF some Of the spectators in the court to-
day when Holmes Conrad. formerly Solicit
tor General Of the United States called at
tention - the frequency Of the visits Of
death 70 the bench. He was asking that a
case he decided before more vacancies oc-
cur. The unusual argument in favor Of an
early determination Of A case was made in
the suit Of Virginia to compel West Vir-
gfnia 10 bear portion OF the state debt at
the time the latter state became member
Of the union on behalf Of West Virgin.
eZ-Senator John c. Spoorer had asked tha
court 20 tx q date next fall for the argI-
uent Of the suit Ex-Attornev General
Anderson of Virginia wanted the case ar
E77ed this spring. Mr.. Conrad. on behalf NJ
the bondholders interested IN the litigation.
urged that the case he heard this spring.
Already two vacancies have occurred on
this bench" said Mr. Conrad. since this
suit was brought For eighteen months the
master had mad the case under coneidera-
tior and Ss0"00 had been spent in taking
testimony. 10000 % which went % the
stenograuhers alone He concluded b.
stating he was sure the court arpre lated
the irnpor- ance Of this case and how de-
sirable n was TO have it considered by the
Justices who heard the beginning of II"
As the counsel talked the faces Of the
justices grew sad. and 4 painful suspense
ended when the speaker sat down. Chief
Justice Fuller said that the court would
d.