The sun. [volume] (New York [N.Y.]) 1916-1920, 1918-10-02
NO INCOME TAX ON FED
ERAL JUDGES SALARIESi
Distinguished Jurist Points TO the
CeAstitatacn's Plhin Words.

Oyno0S0teUuu EHtu WOIVus
To THE Eprroa OF THE SuN-sty: SEQ
tion I Of Article Ill Of the Constitu-
ton provides that:
The judicial power Of the United states
shall bs vested IN one Supreme Court and
IN such inferior courts a. the Congress
may from time to time ordain and estab-
iish- Tho Judges both OF the Supreme
ana inferior courts shall hold their ofnees
during good Behavior, ana shall at stated
times receive for their services q oom,
pensation which shall not be Diminished
during their continuance in once.
To diminish Is TO mako smaller or
less; 70 reduce In any way; to decrease
either In sire, amount or degree. II II
be forbidden TO diminish. II is Of minor
legal significance whether the diminu-
ton be b. direct or indirect methods, but
IL IL OF much moral consequence, for
II the result be accomplished by indi-
rection. not only 10 tho covenant not
to diminish broken. but the violation OF
Il indirectly Is indicative OF lack OF
courage.
There 10 now before Congress a bill
framed by the Ways and Means Com
mittee OF the House OF Representatives
providing for the taxation OF incomes,
including salaries OF Judges.
II Is hardly necessary to say that
the taxation Of the salary OF q Judge
dimlnishes Il. The only difference be-
tween Diminishing his compensation by
legislative enactment and by taxation
10 that the one IL a direct and the other
an indirect method Of diminution.
It has been urged that the Sixteenth
Amendment to the Constitution author
king the levying OF income taxes super
sedes II 1t does not repeal the provisions
Of Section Of Article Ill. The answer
to this contention perhaps is that con-
stitutional provisions ars not repealed by
implication, and that the constitutional
agreement as to the non-diminution OF
judicial compensations never directly
has been repealed.
Treating that. however, as q mooted
question. quite aside from tho consti-
tutional inhibition, judicial salaries
should be exempt from either direct or
indirect decrease during the term Of
judicial ONCE.
A Judge is debared from engaging
IN any profession or business and from
the holding of any other office. Should
he sttempt TO do this by indirect meth
DDS not only would he meet with but
deserve the contempt Of his fellow men.
judicial salaries In tho United States,
as rule, are beggarly when compared
with the value OF the service rendered
or the professional income OF lawyers of
equal rank at the bar. The United States
and the several States not only can well
afrord to pay larger salaries than they
do pay, but should pay them.
Judges are quito as patriotic as other
citisenA They have subscribed as lib
orally az their means permit to the
various Liberty loans, and contribute
In accord with their ability TO the benes-
licences OF the war. the RED Cross, the
Young Mems Christian Association, the
knights Of Columbus, the Hebrew char
tiles ana others.
The time has gone by when. save in
exceptional instances, a Judge after
years OF service can retro from the
bench and form a proper professional
connection Conditions have so changed
that It has become most difficult for
one who has passed ten years upon the
bench To take up life at tho bar with
even q moderate degree Of professional
success. because In that time the tenn
per Of his mind ana habits OF thought
largely have UNITED him for advocacy.
Tho salaries Of Judges and clergymer
hardly stand upon the same basis. The
right sort Of clergyman always has par
Ishioners who are willing to make Ut
any impairment OF his salary. but q
Judge cannot accept giftA
Peradventure II be said an writing
ono word for my brethren and many for
myself. permit me to add that I retired
from the bench twenty years ago.
A. r. CLEARWATER,
Rfrus5x,>< Cctoher