Evening star., 1938-12-19
Court 10 Rule
On State Taxinq
Of j. ). Worker
High Bench Also
Pays Tribute
To Cordozo
By the Associated Press.

by the Associated Press.
The Supreme Court agreed today
to pass on litigation to test the right
OF a State to collect an income tax
from employees of Federal agencies.
Direcly ct issue was an attempt
by New York to assess a tax against
the $2,246 salary received in 1884 by
James B. OKeefe as attorney for
the Federal Home Owners Loan
Corp.
The New York Court of Appeals
ruled that the attorney was per-
forming Federal function and his
salary could not be taxed by a State.
The Supreme Court consented to re-
view this decision.
The tribunal adjourned until
Tuesday, January 3, without passing
on constitutionality of the Tennes-
see Valley Authority's power pro-
gram or the right of State to rat
ify. after rejecting, the proposed
constitutional amendment to abolish
child labor.
Tributes to the late Justice Ben
jamin N. Cardozo, who died last
July, were paid by Chief Justice
Hughes and Attorney General Cum
mings.
McReynolds Absent.
Justice McReynolds was not pres
ent. He frequently is absent on
days when he has no opinion to
deliver.
the tax case, New York Of
| flcials contended the assessment
would not be IAN unconstitutional
burden on the Federal Govern
ment"
The appeal was filed here a few
months after the Supreme Court
had ruled that the Federal Gov
eminent could tax the income OF
employees Of the New York Port
Authority.
President Roosevelt has recon-
mended that the Federal Govern
ment be permitted to tax the income
OF State employees and that States
be permitted to tax the income OF
Federal employees. He also advo.
Gated reciprocal taxation of income
from Federal and State bonds.
Chief Justice Hughes, in his trib-
/ ute to Justice Cardozo. called the
| Jurlst "a mighty warrior for his
convictions" in whose expert hands
the pen became a sword welded
with devastating power"
! The Chief Justice replied to an
address by Attorney General Cum
mlngs. who presented copy of reso-
lutlons praising Justice Cardozo.
They had been adopted by attor-
neys practicing before the court.
Mr.. Justice Cardozo," said the
Chief Justice. was devoted to our
form OF government, and to him
our constitutional guarantees of
essential liberties constituted
heritage to be defended at all
/ costs.
mo judge ever came to this court
more fully equipped by learning,
acumen, dialectical skill and dis
interested purpose. He came to us
in the full maturity of his extraor-
dinary intellectual power, and no
one on this bench has ever served
with more untiring industry or more
enlightened outlook. -
A Unique Personality.
His gentleness and self f-restraint,
/ his ineffable charm, combined with
his alertness and mental strength,
made him unique personality
With us vino had the privilege Of
daily association. there will ever
abide the precious memory not only
of the work of great jurist but Of
companionship with beautiful
spirit, an extraordinary combination
of grace and power"
Attorney General Cummings said
'the one passion of this gentle and
retiring mar" was that the courts
should never fail to use the law
to promote justice"
Mr.. Justice CardoZo.' he added,
found no constitutional barrier
to prevent the enactment of legisla-
ton which was compelled by the
urgent needs of an ever changing
society.
Il venture to predict that. so long
as our common law and our Consti-
tuition persist, men will pay tribute
to the memory of this shy and gen.
tie scholar, whose heart was so pure
and whose mind was so bold"