Evening star., 1934-04-22
TAX CASE TO TEST
VALIDITY OF A. A. A..
IN BOSTON APRIL 30
Continued From First Pagel

'SoiItiiueO from F1rSt Page.)
and the taxes imposed by regulations
OF the act are unconstitutional and
void because the powers assumed in
said act are beyond any of the powers
given TO Congress by the Constitu-
ton" because the frame and pur-
poses of the act are contrary to the
principles Of our form of Government
and because the taxes imposed by
said regulations are not imposed for
any authorized purpose of the Gov
eminent"
2. The provisions of the act and the
taxes imposed ARE beyond the powers
granted in article /. section 8. clause
3 of the United States Constitution
relating to interstate and foreign CON-
merce" because the subjects regulated
by the act ARE not commerce within
the meaning of the United States
Constitution. The provisions of the
act. it is asserted, go beyond regula-
ton and "in some instances amount
to complete direction and control. and
in other instances place the United
States Government in the field OF
competitive bargaining with relation
to manufacture and agriculture"
8 The act and its taxes ARE not de-
signed to raise revenue for public pur-
poses. but are designed to accomplish
an Interior and unconstitutional pur-
pose" namely. Ito take property from
the class of manufacturers and from
those dependent on and purchasing
from them, and to distribute it to the
class of farmers"
mo Check or Control"
"The system of wholesale bounty
and largess thus created" the brief
states, "is subject to no check. or con-
troll, but is dependent solely on the
uncontrolled discretion Of single
executive officer not elected by or re-
sponsible to the people"
The set is "a scheme to fix prices
of commodities throughout the United
States. and such purpose is con-
trary to the spirit and intention OF
the Constitution and beyond the pow
ers of Congress" 1t is claimed.
4. The acts taxes and regulations,
it is charged, are IAN unlawful dele
CATION of legislative power to an ex-
ecutive officer and are contrary to
the separation of powers prescribed
by the United States Constitution. "
Delegation of taxing powers to the
Secretary of Agriculture. 1t is argued,
"deprives the people of the right re-
served to them Of making their own
laws through their duly constituted
representatives"
5. The act violates the Constitu-
ton when it entrusts the Secretary
of Agriculture and the Secretary of
the Treasury with power to use funds
from the Treasury not otherwise ap-
propriated for purposes of the A. A.
A. and when it gives the Treasury
Secretary authority to pay out pro-
ceeds Of the A. A. A. taxes without
any limitation by way of appropria-
ton and without control by Congress
or the courts"
Taxes "Unproportional."
6. The A. A. A. taxes, insofar as
they are direct taxes "are not proper
tional to the population as required
by the Constitution"
7. the A. A. A. excise taxes ARE not
uniform throughout the United States
as required by the Constitution.
8. The act is so vague and indefl-
mite and leaves so much to executive
decision that it is not susceptible OF
accurate Interpretation, enforcement or
review"
9. The taxes are "a deprivation OF
property without due process of law
and a taking of private property os-
tensibly for public purpose without
compensation, in violation of the
Constitution.
10. THE said act Is unconstitutional,
illegal and void because it attempts to
authorize the taking of property from
one class of persons through the in
strumentality Of the United States
Government and the giving of such
property to another class of persons" "
"Virtual Dictatorship"
II. "The act and the taxes imposed
by regulations hereunder are class
legislation. The provisions of the act
set up a virtual dictatorship. The act
is contrary to the principles of a re-
publican form of government guaran-
teed by the Constitution. The act is
contrary to the intention and purposes
of the founders of our Government
and to the spirit Of the Constitution.
While the Governments answers
to each Of the alterations have not