The sun. [volume] (New York [N.Y.]) 1833-1916, 1914-10-22
The Laws Apology.

The Laws Apology.
- Is extremely undesirable that ad-
m'ristritivc powers of regulation. not
strictly warranted by law, and loose
sud construction should be demanded
and rondoncd on the plea that the law
rs written Is unavoidable or contrary TO
Justice and good sense
An administration Of tax laws which
departs from strict fidelity to the law
even for the purpose OF achieving better
Justice cannot, in the long run. command
fun public confidence. and n temporary
gain IN effectiveness will he more than
Offset by an ultimate loss in firmness and
Ng'r. We ought To strive for n law that
can he executed to tho letter without in
jus,ce ar unnecessary burden
Apart from specific defects tho struc-
tur" and language Of the act as a whole
are omen 10 the gravest objections A re-
vision Of the law should therefore extend
= - form as well as to its substance
Tn" entire act should be reconstructed and
there should be placed upon the statute
book an income tax law so arranged and
expressed as tn be convenient for refer
erc", Consistent in all It's parts and capa-
be Of being understood by a child OF
average intelligence"
IS to the details of the law. the COM
mite" says among other things:
The return Is to he made in such form
a. IN" Commissioner Of Internal Revenue
with the approval of the Secretary OF the
Tr.FSury, shall prescribe
I'm accordance with general PRINCIPLES
governing administrative regulations.
however the commissioner in prescribing
form may not contravene express publ
cations OF law itself There was conse-
Cue0t'r no warrant for the requirement
of return of the income from dividends
which the forms first issued contained and
Lee.
drawn
ut would. however be most desira BILE
mat IN" act should contain n clear state
ment OF what must he returned and what
need not be returned. As the law is now
written the provisions regarding returns
ore obscure and must be pieced together
from exemptions scattered over various
parts 81 the subsection. The act of 1894.
attempting no specification whatever, was
more satisfactory.
The return constitutes the principal
du'y placed upon the individual in con-
re"'ion with the administration OF the act.
u Is therefore unfortunate that there
should be doubt and ambiguity AZ to what
this precise duty is Here ~ anywhere the
law should be clear and explicit and the
Provisions should be placed together in
intc'lig.Dle terms instead OF being scat
tered. involved with other provisions and
phraSod in obscure language
The act conveys the impression as
f'ourh the trainers had not reached any
ds'n'r conclusions In their own minds
concerning the requirement of personal re-
'i''s on the part OF those subject to the
normal tax"
m the judicial recall the committee
ea'a:
They would substitute In the place OF
me careful judgment Of n tribunal OF
tr"rs experienced In the trial OF facts and
learned IN the law the arbitrary and ca
precious prejudgment OF comparatively in
capable arbitrators declared AZ mass
meeting or at d referendum election"
~,
Hits at SuccessfuI Men.
The new legislation dlscriminates
h@1'ust the successful man" another com
m.'tce aid Of che Clayton antitrust bill
Ut snatch"s the prize from the hopeful
ora energetic. And by legalizing weapons
o. offence on the part OF the labor unions
y encourages lawless labor leaders. There
are some who love the excitement and no.
tor'iy Of strikes and profit by them"
me committee to oppose the Judicia
T. HI delivered vigorous denunciatlor
o. chief Justice Walter Clark of the
N'fih Carolina Supreme Court without
me honng his name because OF his ad
v" ary of decision recall
som" who would disaVow socialists a,
sn7h are nevertheless the attorneys o.
tAs socialist doctrine" the committee re
ported within the last year Chief Jus
u" OF one OF the oldest States in az
a.'r'Ss ayowedly intended for the peopl,
O. 'n" entire nation held up to derisior
o." Federal Constitution. it's makers anC
l- 'Npouuders rs a basis for his ad
NN Of the decision recall and of othe
'.'s', 100 our form of government.
|I.s attack upon the Federal Consti
''' ION and upon our system of govern
mont has never been surpassed in malig
i''l vtuperation by that OF socialist doc
I'urc. The chairman of this commit
To" recently had the pleasure in the pres
-" 81 that Chief Justice and before tn
i1r Association of his State of denoun
tht such views of our institutions ant
O." uttorance of such views from such
tu,rr"
Partly Approves "Obio Plan"
Partial approval was given by the com
: 'irc 10 the "Ohlo plan" which provide
fh'' no act of the Legislature, duly ap
proved by the Executive and not vetoe
tNhU be declared unconstitutional by IN
f.''" Supreme Court unless at least 81
G Nh" seven Judges concur.
We are not advocating the Ohio plar
hNi simply suggesting that for eXlstin
)LNnniciencies which are recognized h
'h' har generally Il offers some element
o. remedy consistent with our form q
Government" the committee said.
1Ae judicial recall amendment 10