The sun. [volume] (New York [N.Y.]) 1916-1920, 1918-10-06
JUDGES SALARIES.
Do Income Tar Payments Diminish
Them Constitutionally?

To THE EDITOR or THE suN-sir: For
mer Judge Clearwater article in THE
SUN regarding the levying Of income
taxes on Federal Judges salaries begs
the question.
II IL true that Section / Of Article
III. OF the Constitution provides that
judges, Both Of tho United States Su-
preme and inferior courts, shall at
stated times receive for their services
compensation which shan not b d.
minishsd during their continuance In
ONCE" and II Ii also true that to d.
minish means to reduce, take from. de-
crease, &C.: but think the Judge loses
sight Of one important fact namely.
that II was undoubtedly the intention
Of the trainers Of the Constitution to
provide against q diminution OF Judges
salaries during their term Of once by
cutting them down--in other words.
they sought to make Il impossible to
effect by legislative enactment . reduc-
ton In the Judges salaries during their
continuance In Office; hut I do not be-
lieve that they intended for . moment
to assume the position that the Con-
gress should not be permitted by ap-
propriats legislation TO levy q tax or
taxes-in this instance an income tax
even though such a thing should affect
The salaries Of Federal Judges.
Strictly speaking. the levying OF an
income tax to be collected out of the
income received by Federal or State
Judge no more diminishes a Judges
salary or income before II has been
paid to him than does the payment by
him OF butchers and grocers' bills.
house rent. or any other incidental 'liv-
Ing expenses Any ono of these d.
minishes judges salary. and they are
all necessary expenses incurred in every
day life.
Section Of Article II. OF the Con-
stitution provides also that "the Presi-
dent shall. at stated times, receive for
his services q compensation which shall
neither be increased nor diminished dur
ing the period for which he shall have
been elected" &c. But see no reason
why the President of the United States
should be any more exempt from the
provisions of the income tax law than
the humblest citizen whose earnings
from his business or profession place
him on a par with the privileged classes
who pay income taxes.
Passing the disputed question as to
whether the Sixteenth Amendment to
the Constitution supersedes or repeats
the provisions of Section 1. Article III.
1t Is true also that Federal judges are
debarred from engaging In any outside
profession or business, as yell as the
holding OF any other Office. 1t Is like
wise true that judicial salaries in the
United states are as a rule beggarly in
comparison with the value of the ser
vices rendered, and that tho Govern
ment OF the United States not only
could well AFFORD to pay much larger
salaries. hat Il should do 90. I know
Of no law. however. that compels any
lawyer in the country to make a beggar
of himself by accepting service on the
bench OF either the Supreme or inferior
courts. and II he choose 90 to do see
no reason why he should not be al
amenable to the provisions OF the income
tax law as any business man or lawyer
In private work. Tho United States
Government cannot draft legal practi-
TONERS into Its service and compel them
TO accept judicial preferment at beggar-
iy salaries, and II q lawyer chooses to
leave his practice and ascend to the
bench. no matter what motives influence
him in 90 doing. II lily becomes him to
ind fault with his condition afterward.
AS to your correspondents contention
that conditions at the present time are
not. save in exceptional instances, con-
ducive to a Judge leaving the bench
after having served ten years upon II
and engaging in the practice Of Law
with even q moderate degree Of profes.
sional success. numerous instances could
be cited in refutation Of such q state
ment.
Without impugning the patriotism and
loyalty OF Judges as q whole, Il strikes
me that they should be among the first
citizens to insist upon paying their pro-
portionate share OF governmental ex-
pensee instead OF neekinE to evade the
provisions Of tho income tar law, and
thus by, inference attempt to put them
selves Ia q sort OF deferred classical
ton. GEORGE 8. ALDAIcR-
NEW YoHK. October &