Palisadian. [volume] (Cliffside Park, N.J.) 1906-current, 1919-06-28
N. J. Residents
Will Sue to Stop
N. Y. Income Tax

Trenton. June 24-It is likely that
either former United States Supreme
Court Justice Charles Evans Hughes,
of New York, or former United States
Attorney General and former Gov
ernor John w. Griggs, of this State,
will be selected as the assistant TO
Attorney General Thomas f. McCran
in the latter's battle TO have the unjust
income tax provision in the New York
law removed from the act as the re-
suit of legal proceedings to be brought
in that State. Authority for Mr., Nc
Gran to go ahead was given here yes
terday at the meeting of the State
House Commission consisting of Gov
ernor Runyon, Comptroller Bugbee and
State Treasurer Read 1t was said
yesterday afternoon the AttOrney-Gen-
eral was to have a conference with
Mr.. Hughes respecting the matter and
that there might be further develop
mentS today The commission will also
provide the money to pay for the liti-
CATION but at this time it is impossible
10 foretell what the expense would be
1t has been estimated at no less than
$4,000.
In his opinion to Governor Runyon,
declaring the New York tax in vio-
lation of the Federal Constitution, At
torney General McCran said, in part:
"While it is quite true that a
States right to tax extends to every
thing and everybody within its juris-
s,ti T rrDnarnI n
cOncede that the earnings of. non
residents of the State of New York,
arising from occupations carried on
within that State, have a situs there
for purpose of taxation. 1t seems
to me that fundamental question is
here presented as to whether or not
such a non-resident's services, in his
profession, for instance, should not
be considered as sale of such SER
vices and thus bring him within the
provisions of paragraph three of ar
ticle eight, of the Federal ConStitu-
ton, giving to the Congress the power
to regulate commerce among the sew
eral States"
Such unwarranted determinations
as are made against residents of New
Jersey, violate the Federal Constitu-
ton clause giving the citizens of each
of the different states all the privileges
and immunities of the citizens of the
several states, said the opinion of the
Attorney General.
"Such determinations as are made
by the New York act also clearly
contravene the provisions of section
one of the Fourteenth Amendment to
the Federal Constitution" said the
Attorney General, (which reads as fol
lows: All persons born or natur
lied in the United States and subject
to the jurisdiction thereof, are cit
liens of the United States, and of
state wherein they reside. No state
shall make or enforce any law which
shall abridge the privileges or immuni-
ties of citizens of the United States.
Nor shall any state deprive any per-
son of life, liberty or property with
out due process of law, nor deny to
any person within its jurisdiction the
equal protection of the law
Because of the fact that the legal
proceedings are to be instituted in
New York, it will be necessary to
have a member of the New York bar
to act as counsel there with the advice
of the Attorney General. The suit
will be brought in the name of one of
the affected citizens of this state, and
will be a test for all those who will
suffer by the tax act.