Evening star. [volume] (Washington, D.C.) 1854-1972, 1928-09-16
COURT OVERRULES CONGRESS
Right of Supreme Tribunal to Declare Laws
Observation-Disclosures Which Has Been nvalidated by
Recent Judicial Opinions on Far-Reaching Questions

dicial power to the commission. The
Circuit Court of Appeals for the
eighth circuit upheld the statute, and
the Supreme Court denied a review
in the case.
Excise Tax Questioned.
"No tax or duty shall be laid on
articles exported from any State" was
| the provision Of the Constitution in
voked in an argument that an excise
| tax is invalid, II applied to exporting
corporations. The revenue act of 1921
! imposed a special capital stock tax on
all corporations with respect to carry
ing on or doing business. A corpora
ton engaged exclusively in exporting
| maintained that as applied to it. this
act is In violation Of the above con-
stitutional provision. The Circuit
| Court of Appeals held, however, that
this was not tax on articles export
ed, but on the corporations right to
do business, and held the tax valid.
The Supreme Court denied petition
to review the case.
Jurisdictional Act Attacked.
The jurisdictional act of February
10, 1925, which was passed through
the efforts of Chief Justice Taft, in
order to enable the Supreme Court
to function efficiently, and to unity
the entire system of Federal law, has
been attacked as being unconstitutional,
in so far as 1t denied an appeal to
the Supreme Court as matter of right.
This was personal injury case. A
woman in West Chester, Pa, while
distributing circulars on behalf of her
candidacy for the Office of Representa-
tive in the State Legislature, fell into
ditch which she alleged was left I'M
guarded by gas company. The It'll
CATION in the Pennsylvania courts re-
suited in favor of the defendant, and
the plaintiff petitioned the Supreme
Court to review the case. She main
tanned that under the Constitution Of
the United States she was entitled as
a matter of right to appeal her case
to the Supreme Court, but the petition
was denied.
Territorial Legislation.
An act of Congress, which provided
that no suit for the purpose OF restrain
ing the assessment or collection of any
tax imposed by the laws of Porto Rico
shall be maintained in the District
Court of the United States for Porto
Rico, was attacked as unconstitutional,
in so far as it was made applicable
to suits which were already begun, or
to rights of action which had accrued
before the passage of the act. The
Supreme Court, in dismissing number
of cases, held that there is no vested
right in an injunction against collect
ing illegal taxes" and upheld the act
of Congress.
A Philippine law taxing insurance
policies was held invalid, in SO far
as this was applicable to policies issued
by foreign insurance company hav-
ing no resident agent in the islands.
The Supreme Court also held Invalid
an act of the Philippine Legislature
vesting in board of control" the
power to vote the government stock in
the Philippine National Bank. This
board was to consist Of the governor
general, the president of the Senate
and the speaker of the House. Suisse
quently Gov. Gen. Wood issued an
executive order declaring that in the
future he alone would vote the gov
eminent stock, since this was purely
an executive function which could not
be usurped by the Legislature. In a
case arising as result of this con-
troversy the Philippine courts sustained
the governor general, and the Supreme
Court affirmed the decision. Justices
Holmes, McReynolds and Sanford dis
scented, Justice Holmes maintaining
that the division between legislative
and executive functions is too indis-
tinct to permit the conclusion that this
was purely an executive function.
downright 1921