Evening star., 1937-11-08
BY JOHN H. CLINE.

Associate Justice Hugh L. Black.
whose appointment to the Supreme
Court is still under fire, today deliv-
cred his first opinion as a member of
the high tribunal-a step which indi-
Gates there is little likelihood that
pending attacks on the legality of his
appointment will meet with success.
The fact that the new justice has
now taken officials action as a mem
Der OF the court indicated to most OBJ
servers that those contesting his ap-
pointment can hope for no greater
success than the disqualification of
Mr.. Black in particular case.
After Justice Black had delivered
his opinion, Justice Cardozo an
nounced a 6-to-3 decision holding
that the State of Iowa could tax the
income from municipal bonds issued
| within the State, although the State
law exempted these bonds from tax
alton.
The majority Of the court drew a
distinction between a tax on bonds
and tax on interest from the bonds
which was sharply citicized In the
dissenting opinion by Justices Suthar.
land. MeReynolos and Butler. The
court made it clear its opinion was
confined to the Iowa case, and there
was doubt whether the reasoning
could be extended to permit the Fed
eral Government to levy similar tax
| on its own securities.
Mr.. Blacks delivery of the opinion
of the court in a relatively unimpor-
tant case came shortly after it had
been announced that Albert Levitt,
former Federal Judge, had asked
President Roosevelt by letter to in
stltute proceedings looking toward
Mr.. Blacks removal en- the ground
his appointment was illegal.
Last month the court refused To
hear a petition by Mr.. Levitt involy-
ing the same contention on the ground
| ne did not have a sufficiently direct
| interest in the matter The courts
language on that occasion was inter-
preted by some as indicating a SINH
lar attack by some one having a
legitimate interest might receive con-
slderation, but this possibility appar-
emily has been foreclosed by the selec-
tion of Mr.. Black to deliver an opinion
of the court.
The pending attacks on the ap-
| polntment are not based on Mr..
| Blacks admitted former membership
IN the Ku Klux Klan, which, accord
ing to some contentious, might dis
qualify him from participating In a
case involving religious or racial
| question. In this connection 1t was
noted he took no part in considering
the recent unsuccessful appeal of
Haywood Patterson, convicted in the
Scottsboro case.
Rehearing Request.
The court has under consideration
request from three Florida con-
| Germs for a rehearing of their appeal
in an effort to prevent the Securities
Exchange Commission from subpoena
ing certain of their business tele-
grams. They asked that Justice
Black, because of his activities in con-
nection with the Senate lobbying in
vestigation, be excluded from partic-
| 1pating in the consideration of their
request. The court may announce its
ruling on their petition later today.
The case in which Justice Black de-
livered the courts opinion involved a
Federal Trade Commission order di-
recting the Standard Education So
ciety to cease and desist from certain
practices in connection with the in
terstate sale of books. Although Chief
Justice Hughes had to signal the new
appointee twice before Mr.. Black real
lied he was expected to proceed, the
new justice acquitted himself well,
summarizing the six-page opinion in q
| few terse sentences.
The bonds involved in the Iowa
case were issued after the State Leg
islature had enacted statutes various
ly stating that the bonds "are not to
be taxed" shall not be taxed" or
shall be exempt from taxation" At
that time Iowa did not have State
income tax. Such a tax later was
passed, however, and assessed on ap-
proximately $4,000 interest on mu-
nicipal bonds previously purchased by
Henry o. Hale and his wife.
The legality of the tax was upheld
in the Supreme Court, and, following
their reasoning, the Supreme Court
also upheld the levy.