The Penn's Grove record., 1914-06-12
RIPS UP The
BANK STOCK TAX
Former Justice Collins Says II
Violates Organic Law
PIERCE DEFENDS MEASURE
Actually a Senate BiII-Four Supreme
Court Jurists Hear Both Sides and
Reserve DecIsion-Attorney Gen.
eraI Wescott for the State.

Especial Trenton Correspondence).
Trenton.-Decision was reserved at
the conclusion of argument in the
proceedings in the Supreme Court
attacking the legality of the passage
of the Pierce bank stock tax law by
the Legislature of 1914.
Former Supreme Court Justice Gill
bert Collins made the last argument
for the prosecutors, Robert F. Ross
and William J.. Field, claiming that
the bank stock bill originated in the
Senate, and as a revenue raising
measure it was thus in violation of
the constitution. Mr.. Collins said it
made no difference by what name or
committee substitute the bank stock
bill was called; the fact that it origi-
mated in the Senate was uncontradict-
ed.
mo one doubts that the bill orig
mated in the Senate and was fea-
| tured by Senator Pierce and was
recognized as one of his pet meas
ures," said Mr.. Collins. The intent
Of the House members to make the
Pierce bill a House creation, he said,
would count for nothing. The intent
Of the Assembly, he argued, should
not be taken into consideration.
The case was presented before
Chief Justice Gummere and Justices
Garrison, Minturn and Kalisch, in
accordance with the procedure pro-
uidnd for IN tho oaf A4 1919 urhiah
was invoked for the first time when
the grade crossing law was declared
invalid.
Attorney-General Wescott appeared
for the State, with Assistant Attor-
ney-General Herbert Boggs and Sen
ator Carlton B. Pierce, the latter be-
ing permitted to participate in the
proceedings, although not a counselor
of New Jersey.
The attack upon the act was
opened by John R. Hardin, with
whom were associated Gilbert Col
Inns and Clinton E. Fisk. Mr.. Hardin
submitted that as a fundamental prin-
cipie of the organic law that all rev.
enue raising measures must have
their origin in the House and that
the action of the House in passing
a committee substitute almost identi-
cal with the original Pierce bill was
a mere evasion to escape the Consti-
tutional inhibition.
At the conclusion of Mr.. Hardin's
argument, Chief Justice Gummere,
said he thought there was no lawyer
or member of the bench but would
admit that the Senate cannot origi-
nate a revenue-raising measure.
But that is not all involved here
continued the chief justice. "The
question is whether the House can
offer a bill which is practically an
identical measure with one passed by
the Senate. The House might have
misdescribed the bill in saying it was
a substitute for the Senate bill in
stead of an original measure"
after all, Mr.. Hardin" remarked
Justice Minturn, sit SINNERS down to
What's in a name?' If the measure
was named a substitute it is uncon-
stitutional, but had it been reported
it would have been constitutional"
Assistant Acknowledgement Boggs
argued that the Pierce law was not
a revenue-raising measure, within the
meaning of the Constitution, because
no part of the tax will go to the
State. In arguing that the bill prop
erly originated in the Assembly, Mr..
pAn~o ~ninfal oxxk khat Ah0 49, ~ro1
changed from n per cent. to three
quarters of one per cent, and was
substantially different from the orig
inal measure introduced by Senator
Pierce.
Three grounds were relied upon by
Senator Pierce in his argument for
the act. These were that the ques-
ton raised by the petition is not
within the scope of the act Of 1873;
that the bill originated in the House,
was a House bill, and was so con
sidered and treated by both branches
of the Legislature, and that the CUES
ton at issue had already been ad-
Indicated by the Supreme Court in
the attack upon the grade crossing
bill, which was filed with the secre-
tary of state after It had been vetoed
by the Governor.
Remarking that the bill was intro
duced in the form of a report by the
committee on taxation, Mr.. Pierce
said that this course was expressly
permitted by the rules of the House.
He added that the evidence was con-
elusive that both branches of the
Legislature regarded the substitute ,asl
an original bill and so treated it.
Plans a "Garden of Paradise"