Evening star. [volume] (Washington, D.C.) 1854-1972, 1910-01-24
Supreme Court Asked to Ad-
vance Corporation Tax Case.
SOLICITOR GENERALS VIEW
Government in Accord With Plain.
tiff in Vermont Case.
DEEP INTEREST IN THE ISSUE
Probable Extension Of the Date
Fixed for Act to Take
Effect.

Solicitor General Bowers today asked
the Supreme Court for permission for
the government to submit oral arguments
and briefs in the Vermont case, involving
the constitut1ona1ity Of the tax on cor
porations imposed by the Payne tariff
bill.
At the same time Mr.. Bowers asked, in
his brief submitted to the court, that the
case be advanced for an early hearing
This suggestion was made in connection
With similar request by Maxwell
Evarts, counsel for Stella P Flint, in a
brief submitted to the court Saturday
THE deep interest of both the govern
ment and of citizens affected by the tax
throughout the country in a determination
of this court concerning the constitu-
tionality Of the taxing act before the
tax, June 80 next" said Mr.. Bowers, "is
apparent. The government therefore ex-
presses Its entire accord with the motion
which appellant has submitted that the
cause be advanced and set for hearing on
day during the present term
Important Specifications.
Mr.. Bowers said in his brief that among
the specific questions of highest i'm
portance which are involved in the gen.
eral inquiry concerning the constitutions
atty of the taxing law are these:
Whether the tax is direct In the con-
stitutional sense, and is void because not
apportioned among the states In pro-
portion to their population.
whether the tax improperly interferes
with the general taxing power Of the
state to create corporations.
Whether the tax is invalid in SO far
nc
be attributable to state. or municipal
bonds held by the corporation as part
of its business capital.
Whether the tax is invalid in the
case OF public service corporations
chartered by state.
Whether the taxing act makes an I'M
proper distinction between corporations
on the one hand and partnerships and
individuals on the other hand, engaged
In the same business
whether the exemptions enumerated
in the statute are sustafnable."
In open court Mr.. Evarts asked that
the case be advanced. When Mr.. Bowers
formally submitted his motion for the
guments and briefs and that the case be
advanced, Chief Justice Fuller inquired
IL the tax could not be refunded If, later
1t was declared invalid. The solicitor re-
piled that such a course might be a grea,
burden on the parties concerned.
The court took the matter under ad.
visement.
May Ask for Extension.
In the event of the failure Of the at.
tempt to obtain decision from the Su.
preme Court Of the United States as tc
the constitutionality of the corporation
tax provisions of the Payne tariff act
before March ], the date by which the
return on the income of corporations
must be filed, Congress may be asked t6
extend the date for the law becoming
operative.
The suit in which the point arises, tina,
of Stella p. Flint, as general guardian
of the property of Samuel NJ. Stone, jr.
minor, against the Stone-Tracy Com
pany of Windsor, VT. was decided in the
lower court last Thursday.
Much time probably will be required by
attorneys to prepare their briefs and ar
guments, and If the Supreme Court takes
it's usual recess of three weeks in Feb
ruary a decision before March is re-
garded as improbable.