Evening star., 1937-05-25

argument to be heard with tolerance
that in crisis so extreme the use Of
the moneys Of the Nation to relieve the
unemployed and their dependents Is
a use for any purpose narrower than
the promotion Of the general welfare.
In the presence of this urgent need
for some remedial expedient, the ques-
ton is to be answered whether the
expedient adopted has overlept the
bounds of power" Cardozo continued.
The assailants of the statute say that
its dominant end and aim is to drive
the State Legislatures under the whip
of economic pressure into the enact
ment of unemployment compensation
laws at the bidding OF the central
Government.
"Supporters of the statute say that
its operation is not constraint, but
the creation of a larger freedom, the
States and the Nation joining In a
cooperative endeavor to avert a COM
mon evil. -
Attempt to Find Solution.
The social security act is an at
tempt to find method by which all
these public agencies may work to-
gether to a common end Every
dollar OF the new taxes will continue
In all likelihood to be used and needed
by the Nation as long as States are
unwillir-, whether through timidity
or for other motives, to do what can
be done at home. At least the infer.
ence is permissible that Congress 50
believed, though retaining undimin-
ished freedom to spend the money as
it pleased.
"On the other hand, fulfillment Of
the home duty will be lightened and
encouraged by crediting the taxpayer
upon his account with the Treasury
OF the Nation to the extent that his
contributions under the laws of the
locality have simplifled or diminished
the problem Of relief and the prob
able demand upon the resources Of
the F. I. S. c. Public Treasury.
Duplicated taxes, or burdens that
approach them, are recognized hard
ships that Government, State or Ma
ton, may properly avoid. If Con-
gress believed that the general well
fare would better be promoted by re-
lief through local units than by the
system then in vogue, the co-operat-
ing localities ought not in all fairness
to pay second time"
Warning on Tax Validity.
A note OF caution was sounded,
however, in the following sentence
from the opinion:
I'VE do not say that a tax is valid
when imposed by act of Congress,
If it is laid upon the condition that
a State may escape It's operation
through the adoption Of a statute un-
related in subject matter to activities
fairly within the scope of national
policy and power. No such question
is before u.s.
At the conclusion of Cardozo's opin-
lon there was pause while Associate
Justice McReynolds leaned forward,
smiled slightly, and asserted he could
not agree with the majority because
he considered the "act unduly inter-
feres with the orderly government Of
the State by her own people and 9TH
erWise offends the Federal Constitu-
ton"
He abandoned his prepared opinion,
consisting for the most part OF a re-
print OF veto message sent to Con-
gress by President Pierce in 1854, and
continued extemporaneously.
A written constitution, he said, has
prescribed the powers of Congress in
fairly plain language" and no vol
ume OF votes, no appeal to feelings Of
humanity can expand the powers
which have been granted to Congress. !"
Hits ut State Coercion.
He described the Government as an
"indestructible union Of indestructible
States" asserting that ITO coerce the
States Is to destroy the Federal Gov
ernment" He added:
ITO my mind. it seems incompre-
hensible to say that acting under re-
strictions of this sort the people Of
Alabama (the decision came on an
Alabama case) are free. This act. It
seems to me, Is not within the prov
ince Of Congress.
Associate Justice Sutherland. for
himself and Associate Justice Van
Devanter, quickly demonstrated that
for all practical purposes, the decision
might as well have been 7 to 2. He