Subscribers enjoy higher page view limit, downloads, and exclusive features.
THE EVENING STAR, TUESDAY,7MAY 21, 1895—-TWELVE PAGES. 9- DISSENTING JUDGES What Justices Brown and White Said of the Income Tax Law. SEE DANGER T0 AMERICAN LIBERTIES Some Striking Utterances Made From the Bench. FORMER DECISIONS As noted in The Star yesterday, dissent- ing opinions were read in the Supreme Court in the income tax cases by Justices Brown and White, making four in all. That of Justice White was given fn the same energetic style as that of Justice Harlan. He used the plainest kind of language and grew earnest as he an- nounced his belief that the judgment of the court was “a dangerous and appalling violation of the Constitution.” From first to last, he said, the opinion of the ma- jority was but a series of contradictory prepositions, one eating up and destroying the others. In conclusion, Justice White said: “The Injustice of the conclusion points to the error of adopting it. It .takes invested wealth and reads it into the Constitution as a favored and protected class of prop- erty, whilst it teaves the occupation of the minister, the doctor, the professor, the lawyer, the inventor, the author, the merchant, and all the various forms of human activity upon which the prosperity of a people must depend, subject to taxa- tion without apportionment. A rule which works out this result, which stulifies the Constitution by making it an instrument for so grievous a wrong, it seems to me should not be adopted, especially when, in order to do so, the decisions of this court, the opinions of the law writers and pub- licists, tradition, practice and policy of the government must be overthrown. “Nor is the wrong which this conclusion inflicts mitigated by the contention that the doctrine of apportionment now here applied to all real estate and invested per- sonal property leaves the government with ample power to reach such property by taxation and make it bear its just part of the burdens of the government. On the contrary, instead of doing this, it really deprives the government of the power of taxing such property at all, because the tax, it is now held, must be imposed by the rule of apportionment. The absolute in- equality and Injustice of taxing by refer- ence to population and without regard to the amount of the wealth taxed are so manifest that to admit the power to tax and to limit it to this mode substantially denies the power itself, since it imposes a restriction which renders its exercise prac- tically impossible. “Nor does the claim that the states may pay t mount of the apportioned tax and th save the injustice to their citi- zens resulting from its enforcement ren- der, the conclusions less hurtful. In the first place, the fact that the state may pay the sum apportioned does not mitigate the evil, because the tax, being assessed by population and not by wealth, must, how- ever paid, operate the injustice which I have just stated. Besides, as the duty or right of the state to pay is not subject to enforcement, the effect of the decision here rendered is to relegate the government of the United States to the paralyzed condi- tion which obtained during the confedera- tion, and to remove which the Constitution was adopied. A Rejected Theory. “Tt 1s, I submit, greatly to be deplored that, after more than one hurfdred years of our national existence, after the govern- ment has withstood the strain of foreign war and the dread conflict of civil strife, and its people have become united and powerful, this court should consider itself compelled by the Constitution to go back to a long repudiated and rejected theory of that instrument by which the govern- ment is dep-cived of an essential attribute of ity being, a necessary power of taxa- tion.” A few extemporaneous remarks made by Justice White after the reading of his writ- ten opinion were yery forcible, particularly his references to the results of the war, which were recetved with interest because of the fact that he had fought in the con- federate army. He spoke of the decision as a blow struck at the American people, and said that the power of levying an in- come tax now left could only be exercised with such injustice that no legislative body would dare attempt to exercise it, for such an attempt would bring forward a bloody revolution. After the red throes of civil war the glorious results of that war rated in great amendments to the Constitution covering the land from end to end, like a great sheltering mantle. The questions which the court decided to- day had been passed upon by Congress re- peatedly during the time of war, he said, and if the people had then foreseen the ility of such a verdict as the court rendered they would have made It now Impossible by another amendment to the Constitution. Justice Brown’s Dissent. Justice Brown, in his dissent, said that if the question what is and what is not a direct tax were now for the first time presented, he should entertain grave doubt whether in view of the definitions of a di- rect tax given by the courts and writers upon political economy during the present century it ought not to be held to apply not only to an income tax, but to every tax, the burden of which is borne, both im- mediately and ultimately, by the person paying it. It does not, ‘however, follow that this is the definition had in mind by the framers of the Constitution. “The decisions of the court,” said he, "consistent and undeviating as they are, and extending over nearly a century of our national life, seem fo me to establish a canon of interpretation which it is now too late to overthrow, or even to question. If there be any weight at all to be given to the doctrine of stare decisis, it surely ought to apply to a theory of constitutional construction which has received the deliber- ate sanction of this court in five cases, and upon the faith of whtch Congress had en- acted two income taxes at times when, in its judgment, extraordinary sources of rev- enue were necessary to be made available. “Even ‘a century of error’ may be less ant with evil to the state than a long covery of the truth. I cannot reconcile myself to the idea that adjudica- tions thus solemnly made, usually by a unanimous court, should now be set aside by reason of a doubt as to the correctness of those adjudications, or becau we may pect tl possibly the cases would have een otherwise decided, if the urt had had betore it the wealth of lear! i has been brought to bear upon the consid- eration of this case.” Danger to Liberty. stice Brown, in conclusion, said: ‘It is difficult to overestimate the tm- portance of these cases. I certainly can- not overstate the regret I feel at the dis- position made of them by the court. It va light thing to set aside the de- te will of the legislature, and, in my nion, it should never be done, excent upon the clearest proof of its conflict with the fundamental law. Respect for the Ccnstitution will not be inspired by a nar- row and technical construction which shall limit the necessary powers of Con- J gress. Did the reversal of these cases in- volve merely the striking down of the irequitable features of this law, or even the whole law, for its want of uniformity, the consequence of it would be less serious; but, as it implies a declaration that every income tax must be laid ac- ng to the rule of apportionment, the decision involves nothing less than’ the der of the taxing power to the mon- eyed cl By resuscitating an argument that was exploded in the Hylton case and has lain practically dormant for a hundred years, it is made to do duty in nullifying not this law alone, but every similar law that is not based upon an impossible theory of apportionment. Even the specter of so- cialism is conjured up to dissuade Con- gress from laying taxes upon the people in proportion to thelr ability to pay them. “While I have no doubt that Congress will find some means of surmounting the present crisis, my fear is that in some m ent of nattonal peril this decision will rise up to frustrate its will and paralyze its arm. I hope it may not prove the first step toward the submengence of the liber- ties of the people in a sordid despotism of wealth. “Believing as I do that the decision of the court in this great case is fraught with immeasurable danger to the future of the country and approaches the proportions of a national calamity, I feel it a duty to enter my protest against it.” —————-e+ THE DECISION. Editorial Comment on the Death of the Income Tax. From the New York Times. The law was sectional, aimed by the south and west against the north and east; it was not equitable, for it put a burden ef taxation upon one class, while all other classes escaped. * * * We have seen the end of attempts to tax incomes. From the New York World. The overthrow of the income tax is the triumph of selfishness over patriotism. It is another victory of greed over need. Great and rich corporations, by hiring the ablest lawyers in the land and fighting against a petty tax upon superfluity as other men have fought for their liberties and their lives, have secured the exemp- tion of wealth from paying its just share toward the support of the government that protects it. From the New York Tribune. Thanks to the court, our government is not to be dragged into communistic war- fare agairst rights of property and tie rewards of industry while the Constitution of its founders remains a bulwark of the rights of states and of individual citizens. From the New York Herald, It is a severe lesson, but it fs one that may be well remembered by both parties. In view of the final effect of the Supreme Court’s decision, this particular form of populistic interference with individual rights will probably never be revived. But whenever the democratic party or any other party may be inclined to take its sailing orders from a small group of pirati- cal populists it will do well to recail how the income tax Jonah landed the democ- racy on the rocks of defeat in 1894. From the Philadelphia Times. The McKinley bill taxed nearly 70,000,000 for the benefit of 70,000, and the income tax proposed to tax 70,000 for the benefit of 70,000,000. It was simply midsummer mad- ness; as Inexpedient as it was unjust. From the Philadelphia Inqutrer. We regard this decision as one of the mest important ever rendered by the court, for It deals a fatal blow to an insidious ferm of communtsm. Had the income tax teen allowed, had the court as a whole or by # majority succumbed to populistic doe- trines; there could have been no safety. * * © The 20th of May was a great day fer the republic and its institutions. From the Baltimore Sun. In finally deciding that the income tax law in its present maimed and mutilated condition fails to accomplish the purposes for which it was presumably enacted, and therefore fails to express the intention of the legislature which passed it, the Su- preme Court has lifted an unequal burden from the shoulders of the people, and fur- nished a striking illustration of its own value 2s the balance wheel and regulator of our governmental system. From the Baltimore American. If the people prefer to tax Incomes di- rectly they have it in their power to amend the Constituticn; but, as emergen- cies are not likely to occur when public af- fairs are managed in accorda with sound policy, the Constitution will prob- ably remain as it is for a long time to come. From the Philadelphta Press. The annulment of the tax will, we be- Heve, create no serious disappointment ex- cept among the populists, a few politicians in the south and west and a handful of po- litical economists. There has not been any articulate demand for the Income tax from any other quarter. * * * The heat and disappointment shown by the minority of the Supreme bench because of the annul- ment of the income tax law will not, we believe, have its counterpart among any considerable portion of the people. Some English Opinion: LONDON, May 21.—The newspapers have very general comment on the dectsion of the Supreme Court of the United States de- claring the income tax unconstitutional. The Times, on the subject says: “As things stand, the weight of authority falls upon the same side as the weight of numbers. The practical result is that direct taxation must fall upon the citizen in direct oppo- sition to his voting power, without re ence to the amount of his property. It cannot be doubted that it was the inten- tion of the framers of the Consutution, however singular it may appear to Epglish- mei The Post says: “If the decision is accept- ed by public opinion, it will mark a memor- able era in the history of the republic.” An editorial in the Chronicle says: ‘The loss of £6,000,000 of revenue must still fur- ther derange American finances; but the millionaires have escaped the net, and the people generaily will be compeiled to make up the deficiency. It is a strange comment on American democracy and on the Hmita- tions of the American Constitution.” ———-+e+. THE BOND PARTY. Thirty Millions to Be Delivered in London by the Treasury Department. The Treasury Department has completed arrangements for the delivery in London of $50,000,000 United States bonds, so allotted to the Morgan-Belmont syndicate, under their contract of February last. These ar- rangements were made by Assistant Secre- tary Curtis, who will go to London on the steamer New York, leaving New York to- morrow for Soutliampton. He Is personally responsible for the safe delivery of the bonds in London, and the written acknowl- edgment of thelr receipt will be given to him in person. The actual shipment of the bonds will be made a week from tomorrow, under the personal supervision of Chief Clerk Logan Carlisle, who will be accompanied on his voyage by several clerks of the department accustomed to the care of government securities In transit. Every precaution has been taken to insure the safe transporta- tion and delivery of the bonds. Under the contract, the subscribers will have to bear the entire expense attending the delivery of the bonds In Europe, as well as those delivered in the United States. The bonds will not be signed or rendered negotiable until they reach the banking house of Messrs. Rothschilds. ‘There is still about $15,000,000 In gold due the government in payment of this loan, nearly all of which under the terms of the contract will have to come from abroad, and the gold balance of the yeasury will be increased accordingly. eee PLANS ARE ORDERED, For the Construction of the Two New Battleships. The board of naval bureau chiefs has decided to build the two new battleships with double-storied turrets, to place thir- teen-inch guns in the lower turrets and eight-inch guns in the upper turrets. Sec- retary Herbert, who listened patiently for several hours Saturday to the arguments for and against this radical departure in naval practice, has given instructions to cause plans to be prepared by the con- structors to give effect to the conclusions reached by the majority of the bureau chiefs if it can be done. This is, however, by no means assured in advance, for. at present it appears to be an almost impos- sible task to prepare any design that will provide for carrying thirteen-inch guns, allow a reasonable tonnage for boilers and engines, afford each a moderate coal ca- pacity and yet save sufficient weight al- lowance for armor to defend the vitals of the ship, and all within the limit of size agreed upon, somewhere between the In- diana and Iowa. An effort will be made to do this and still produce a ship that will float, but if this cannot be done, a further attempt must be made to compromise the conflicting claims to weight. Strict Sugar Examination. It is stated at the Treasury Department that on account of the large amount of revenue expected to be derived from tm- portations of sugar, the regulations for sampling and examination of such mer- chandise have been made more minute and explicit than for any other class of goods. The polariscope will be used as an ald in determining the quality of sugar and mo- lasses. CARLISLE ON SILVER Never Was a Friend of Frée Coin- age, BELIEVES IN THE OSE OF THE METAL Dangers That Lie in Its Too High Valuation. EFFECT ON COUNTRY’S TRADE Secretary Carlisle delivered a speech on the money question at Covington, Ky., last night, which may be accepted as a declara- tion of the administration on this import- ant subject. In the first portion of his ad- dress the Secretary gave an historic review of the financial transactions of the govern- ment, tending to show that the democratic administrations have been saddled with the debts and ill consequences of republican rule, and placing the responsibility for the Sherman act on the republican party. Not Unfriendly to Silver. Mr. Carlisle finally announced his views cn the silver question in these words: “Those of us who oppose the free coin- age of silver at the rafio of 16 to 1 are pro- posing no change in the measure or stand- ard of value now existing, nor are we pro- posing to discontinue the use of silver as money. I have never been, and am not ‘, unfriendiy to silver in the sense gf ring to see it excluded from the mon- etary system of the United States or of any other country, but I know that it can- not be kept in circulation along with gold by means of any ratio the law of any one country may attempt to establish between the two metals, and that the only way to secure the use of both at the same time is to make one of them the standard of value and so limit the coinage of the other that the government which issues them and re- ceives them for public dues may be able at all times to maintain their exchangeability, either directly or indirectly, through the operation of its fiscal system. I am, there- fore, in favor of the preservation of the existing standard of value, with such use of the full legal-tender silver coins and paper convertible into coin on demand as can be maintained without impairing or endangering the credit of the government or diminishing the purchasing or debt-pay- ing power of the money in the hands of the people. This is what I mean by the term ‘sound money,’ and, in my opinion, it is what isemeant by an overwhelming ma- jority of the opponents of free coinage at the ratio of 16 to 1. This is neither gold monometallism nor silver monometal!! but it means that one standard or m! of value shall be maintained, and th forms of standard coins in use shall } kept equal to that standard in the purchase of commodities and in the payment of lebts, Effect of Free Coinage. On the danger of depreciating the cur- rency by free coinage the Secretary said: “In the United States sixtcen pounds of silver, coined into dollars, will now pur- chase as much as one pound of gold coins, but this would not be the under a system of free and unlimited coinage on in- dividyal account. The coinage of silver do!- lars here has been limited by law for the purpose of preventing an excessive issue, and they have been coined by the govern- ment on its own account and paid out for public purposes as dollars of full value, and consequently the government is bound by every consideration of good faith, to say nothing of tne positive declarations contain- ed in the statutes, to keep them as good as gold, or, in other words, to maintain the parity of the two metals, and this it has done and will continue to do as long the present system exists. But if the pre: ent system is to be abolished and a new one d, so that private individuals an corporations can have their own bull.c coined at the public expense and have the coins delivered to them for their private use, the government would be under no obligation whatever, lezal or equitable, to keep them as good as aad, in fact, it would be impossible for it to do so, because the coinage would be unlimited and the volume of silver in circulation would be- come so great in propor to the gold the government could procure that the atte: would necessarily fail. Depre@ating the Currency. “Everywhere the people are being told that under free coinage it will require twice as many dollars to procuré any given quan- tity of commodities as are required now, and this means, of cow , that the money will be only one-half as valuable as it is now. When the pu c judgment is finally passed upon this subject I think it be feund that the people of the United determined not te have a depree dolar, whether it be gold. Iver or pap They are undoubtedly entitled to have for use in their busin: as good money as any other people in the world have, and no political party that attempts to deprive them of it will ever enjoy their confidence or receive their suffrages. Contracting the Currency. . Mr. Carlisle predicted the following re- sult if the free cofmage men won: “Every depositor in the savings and other banks, ferring that he would ultimately be paid in depreciated silver, would im- mediately demand the return of iis mon and this would compel the banks to call orce for the payment of all the notes other rities they had di imted for their customers, and the contraction of the currency would cause an ine sed demand for currency at the very time when it could not be obtained, and thus the difficulty of the situation would be increased by both causes. The banks would be compelled to either suspend payments themse drive their custome: who are generally business men—the men who give employ- ment to labor in every community—into bankruptcy at once. Who would profit by this condition of affairs? Nobody except the holders of gold and the owners of sil- ver mines, the holders of silver bullion and the brokers and speculators in the stecks of silver-mining companies. The people who owe debts and are unable to pay them would be the ones to suffer most, while the people who owe no debts and have money Every man in debt would be called upon to pay it promptly when due; there would be ho more extensions of old debts or any rew credits given, because no man could fore- tell what the money would be worth at any time in the future. A Crash, “In this crash the lzborer would be thrown out of employment by the failure or suspension of his employer, the farmer would receive less real money for his prod- ucts, property would be sold at low rates under judicial proceedings all over the country, credit would be destroyed, and all industrial and commercial enterprises would stand still, awaiting the result of the new experiment with the monetary system. ‘Mr. Carlisle drew the conclusion that the result of free clonage would be to injure domestic trade, and that while the prices of commodities might doubie, yet the farm- er would have to pay the same increased amount for everything he had to buy. Personal Explanation, The Secretary concluded with a personal explanation to his friends, as he said his personal record on the silver question, rather thar his arguments, had been criti- cised. He said in concluding his address: As long as there appeared to be reasona- ble ground for the hope that silver could be raised to a parity of value with gold at the ratio of 16 to 1 by the separate action of the United States, I was willing to make the experiment, but I was never willing to make it by legislation providing for the free and unlimited coinage of silver at that or any other ratio. The only specch I ever made in Congress on this subject was de- livered in the House of Representatives more than seventeen years ago, at a time when the value of the bullion contained in a silver dollar was only about 7 cents less than the value of the bullion contain- ed in a goid dollar, and I, together with many other opponents of free coinage, believing that a restoration of silver to our mints would bring it to a parity with gold, supported a measure providing for the lim- ited coinage of silver dollars on govern- ment account, net on account of private individuals and corporations, as is now pro- pesed. Fifteen years’ experience, how- ever, demonstrated that those of us who | believed in 1878 that a larger use of silver on hand would be the ones to profit most.: “Everyone las Dyspepsia” —at least once in a lifetime—some have it all the Is JR* Rhubarb Is For Ipecac lr’* Peppermint Is Is For “Tam indeed very much pleased with my experience with Ripans Tabules. I have a customer in Port- land, [laine, to whom I gave a smail vial to try. This customer had two physicians steadily for a ong time, treating his wife for dyspepsia, and the Tab= ules were thec only thing that did any -good.” Dr. Dam, Columbus ave., Bos- ton, Mass. it feeling AAloes — Soda : = Nux Vomica time. Dyspepsia is bad stopped there. enough of itself if it only But it is the cause of many other TiORE SERIOUS and more complicated diseases. You may not have dyspepsia very bad—you can “easily tell’? from the pain and uneasiness at the stomach. You probably know the symptoms—dizziness, sick headache, burning at the stomach—an unnatural “bloating” after meals, heartburn, etc. If you have any of these symptoms, you have dyspepsia. Don’t be frightened—rush off to the doctor and imagine you’ve got to buckle down to a long siege of treatment—follow one course of good medicine and keep it up. The best prescription a doctor ever wrote for dyspepsia is incor= porated: in Ripans Tabules, the complete formula of which is given on the left. Read what the eminent physicians of Boston say regarding Ripans Tabules. They are old practitioners in the “Hub” and know whereof they speak. . Dr. Caiger, the eminent physician of Boston, says regarding the formula of Ripans Tabules: sf like such a formula and shall use them. I always find the Ipecac very useful in cases of indigestion. I also like the Nux Vomica. [I think the dose about right.” j> You should always carry in your ‘pocket a littl one after each meal, whenever you feel bilious, have a : at the stemach. Often one Tabule will be sufficient to “The Tabules Should be Swallowed Whole.” Ripans, 50e. box, All Druggists. Dr. Clark. of Boston, llass., in speaking of Ripans Tabules says: “The for= mula just suits my idea of a remedy for many forms of dyspepsia. The Ipecac is the keynote to the whole business. This is the first formula of the kind I have seen that has Ipecac.” le vial of Ripans Tabules, taking a sick headache, or an uneasy relieve you. =< by the United States would enhance price or value were mistaken. Instead cf Increasing the price of silver, it continue to fall with greater rapidity than before notwithstanding all the effo: made by our government to uphold it, until no the bullion contained in a silver dollar worth only about half as much as the bullion contained in a gold dollar. Conditions Different. “The speech made by me on the occasion referred to has been garbled and twisted and perverted in and out of Congress dur- ing the past two years with a malicious ingenuity which has scarcely ever been ecvaled m the discussion of a public ques- tion, and yet no e has ever ventured to make the direct assertion that it contained a single word in favor of the free coinage ° It was, in fact, made In oppo- sition to free coinage and in support of the Senate substitute for a free coinage bill, as can be seen by any one who will teke the trouble to read it. Certain sen- tences, ch I denounced in strong ia ttempt to ‘destroy’ silver metal, have been separated xt and quoted again and in Congress, cn the stump and in newspapers by men who never read the speech and who appear wholly incapable of understanding the difference between the total disuse of that metal as money and its free and unlimited coinage at the ab) expe for the benefit of private individvals and corporations. “L have a copy of the speech here, but will not detain you by reading extracts from it to show what my position was, be- cause any gentleman who desires to do so can find it in full in the appendix to the Congressional Record for the second ses- sion of the Forty-fifth Congress. Some of the opinions then expressed have been modified and some of them have been changed altogether by subsequent evenis ard by a more thorough investigation of the subjects to which they relate but on the question ef free coinage my convictions have never been shaken for a moment.” Sa THE DEMOCRATS. FUTURE OF Ex-Mayor Hewitt and Ex-Seeretary Whitney Wideiy Apart. “It is my opinion that the democratic party is dead,” said ex-Maycr Hewitt of New York in Londen yesterday to an As- sociated Press correspondent. “It has no show whatever before the country. As I told somebody the other day, it needs a new birth—it must be born again.” “Do you regard the situation in the United States as fayerable to the demo- crats?” ex-Secretary Whitney, who is also in London, was asked. “I do, indeed. You see, the country is aitthe while becoming more cducated on the vital question of the tariff. The democratic, party has helped the question along in the right direction. You will find that the republican party will make many mistakes when It cornes to deal with the question. The republicans dare net live up to aty high-tariff plank they may insert in thelr platform. They will not dare two years hence to go before the country with any» McKinley bill, un- less in a vastly modjaed form. You will find that in the next-two years President Cleveland will stand petween both parties as a safe, conservative element. so- MANITOBA SCHOOL QUESTION. It is Settled Through the Intervention of Lord Aberdeen. The Manitoba school question, which at one time threatened open disruption be- tween the Catholics and Protestants in Canada, is virtually settled through the good offices of Lord Aberdeen, the governor general. The preliminary plan will, no doubt, be approved at a meeting next week at which Premier Greenway and Attorne: General Gifton of Manitoba will be pres- ent. The plan is for the Manitoba govern- ment to amend the school law providing for Catholic schools with the same curriculum as public schools, but with the addition of half an hour’s Catholic religious instruc- tion, three men to be selected by the clergy to form a Catholic school board. The re- medial order will be withdrawn. +e For Presenting False Claims. Judge Mooney, at Wapakoneta, Ohio, yes- terday sentenced John C. Hussey, ex-clerk of courts of Shelby county, for presenting false claims to the county auditor to the penitentiary for one year. There were six indictments, and the other five were nolled. MR. MILLER’S ACTION All Work in Connection With Income Tax Collection Stopped. Money Already Paid in to Be Re- fund—No Extra Session of Con- gress Will Be Necessary. Commissioner Miller of the internal reve- nue bureau has set the following tele- gram to all collectors of internal revenue: “Income tax law declared unconstitu- tional by Supreme Court. Stop all work in connection therewith, and send to this office at once under seal, all books, as- sessment lists, returns and records in your office or hands of deputies relating to in- come tax.” The commissioner had for some days been apprehensive of an adverse decision by the court, and it was to him a matter of deep regret. He believed in the consti- tutionality of the law, and was inclined, to regard the decision of the court as one which in its adverse effects might be very far reaching. In his opinion fully $35, 060,000 or $40,009,000 would have been col- lected during the first year from incomes had the entire law been sustained. «nd even after it had been shorn of the rent provision at least $15,000,000 and prob- ably $20,000,000 he estimated would have been collected. Moncey to Be Refunded. The internal revenue officials have re- considered their original conclusion that it required a special act of Congress to re- fund the money already paid in on ac- count of the income law. As soon as pos- sible those persons who have already paid their tax will be notified that under the authority granted the commissioner by sec- on 3220 of the Revised Statutes he will refund all such moneys on the application of the payees. These applications will be made on the ordinary form for refunding of taxes that have been uniawfully paid in- to the treasury. It is estimated that the total cost of the work already done and to be done in closing up the affairs of the income tax division will be about $100,000, No Extra Sesgion Necessary. Although the decision of the court will materially cut down the anticipated reve- nues of the government, it is not thought that it will necessitate an extra session of Congress, except some unlooked for contingency arises to make it unavoidable. It is known that the administration does not regard an extra session as necessary, although the revenues during the last few months have not been at all satisfactory. ‘The customs receipts particularly are sur- prisingly low. During last January they reached only $17,361,916, and during Feb- ruary they fell’ to $12,338,180, | During March there was an inc of about $2,- 500,000, but April showed a falling off to $12,453,086. During the same months there has been a slight Increase in the receipts from internal revenue sources, those for April being $10,648,880. The deficit for the fiseal year on January 31, 1895, was $34,- 246,386, On February 28 this had been in- creased to nearly 900,000, and on April 30 to about $45,250,000. The deficit as stated today was $51,043,584. denn lest The Iron Hall Accounts. An order of large importance to the Iron Hall claimants all over the country has been issued by Judge McMasters of the su- perior court at Indianapolis. Upon the ap- plication of Receiver Failey the court di- rected that June 10 be fixed as the final date on or before which ail branches of the order must complete their accountings with the receiver at Indianapolis, and all claims for allowarce must be filed under penalty of branches or individuals failing to comply with the order belng shut out from all fu- ture benefits arising from the payment of the final dividend. ——__+e+____ Mrs. Mack, whose extradition was sought by the United States authorities for com- plicity in alleged postage stamp counter- feiting, was taken across the Canadian border yesterday by Chief Hazen of the secret servic3. i THE SUPREME COURT Severa! Important Cases Brought to Its At- tention at Yesterday’s Session. No More Oral Arguments This Term, bat Briefs Can De Submitted and They Will Be Considered. The Supreme Court yesterday afternoon sat until a late hour, attending to consider- able other business than killing the income tax. Among the motions was one made by J. Altheus Johnson on behalf of the at- torney general of South Carolina for leave to file an application for a writ of habeas corpus in the case of Constable Beach of that state, under arrest for violating the order of Judge Dimonton in the South Caro- lina dispensary law cases. Mr. Johnson requested leave to make an immediate oral argument. Chief Justice Fuller replied that it was impossible to grant this request, but said the case could be considered be- fore final adjournment on the submission of printed briefs, if that would be satisfac- tory. Mr. Johnson accepted the suggestion. Date When the Tariff Took Effect. An arrangement was also made between the court and the attorneys for the gov- ernment and the other parties in interest that the case of Burr and Hardwick, in- volving the question of the date when the present tariff law took effect, should be submitted in briefs, the chief justice say- ing In this case, as in the preceding, that it was impossible at this time to hear oral arguments. Constitutionality of the Lottery Law. Mr. James C. Carter made an effort to secure permission for the argument of the case of W. H. Parkhause of New Orleans, who is in custedy on the charge of violat- ing the lottery law enacted at the last ses- sion of Congress. He said he desired to file a motion for a writ of habeas corpus and certiorari, and in doing so to raise the question of the constitutionality of this xct, but that he would be satisfied to allow the matter to go over until next term, if some order could be made admitting ‘his client to bail, The court agreed to consider the last suggestion, saying that oral argu- ment at this time was out of the question. White Cap Cases, In the case of J. W. Todd and others against the United States, appealed from the circuit court for Georgia, and known as one of the “white cap” cases, the circuit court was reversed. Todd and his accom- plices in the night time visited the homes of certain men who were witnesses in a case pending before a United States commis- sioner and administered whippings to them to terrorize them. They were indicted, con- victed and sentenced to imprisonment by the United States circuit court under a statute providing penalties for intimidat- ing witnesses before a Uniter States court. ‘The Supreme Court, however, decided that 2 proceeding beforo a United States com- missioner was not a proceeding in a court cf the United States within the meaning of the statute, and that therefore the indict- ment was defective, and’ the proceedings below invalid. The mep will be released. Habeas Corpus Denied. In the case of Quarles, Butler, McIntyre and Goble (the white cap cases from Georgia) the court denied the application for writs of habeas corpus. The plaintiffs in these cases were convicted of conspiracy im maltreating and murdering internal revenue informers. In delivering the opinion, Justice Gray said the United States must protect its officers and those in cus- tody of its officers. Chief Justice Fuller announced that the court would adjourn for the term on the 3d of June, and that it would also sit next Monday. "A NERVE TONIC. Horsford’s Acid Phosphate. Dr. A. Monteire, Richmond, Va., sa: sider it one of the best tonics we Lave, where Berve tone is needed.” CAS FIXTURES DOWN. Only one 5-It. Parlor Chandelier, very slightly, shopworn, $5.75. Original price, $21.00. One 5-It. Chandelier, new and good, but pone te match it, $4.50. Original price, $14.00. One Store Pendant, very large and handsome; only one left; offer it for $8.75. Worth $20.00, Good for large room. One 41. Chandelier, late pattern, a bargain at $8. Original, $5.75. ¢. A. Muddiman, HEADQUARTERS FOR GAS STOVES, 614° 12th St. my21-48d CRUMP'S CELEBRATED TONIC, A Deliciocs and Invigorating Tonle of FRUITS AND SPICES. A SURE CURB For Dyspepsia, Indigestion, Constipation and alJ Stomach Troubles, ‘A PURELY VEGETABLE REMEDY Compounded of the essences of FRUITS* AND SPICES. THE CRUMP MANUFACTURING ©O. 304 Ind. ave., Washingion, D. 0 Sold_by JOHNSON & BALLINGER 1400 14th st. THOS. K. SHAW, 7th and I nw. ED. P. MERTZ, Uth an@ F nw. G. C. SIMMS, my21-im ¥. ave. and 14th st. geseseoesecs aeesaoerscssoee A Bargain For Today —tomerrow—or any time that sults you to come. EYEGLASSES—Pol- ished Steel Frames—ttted with our FINEST LENSES—with cork noso- plece—g and leather case— only, $1 (Byes thoroughly examined—and the proper glasses fitted and ad- — pated WITHOUT EXTRA McAllister & Co., Opticians, 1 Most Every One Has A Cold. Hard to keep weil this kind of weather, Cold, “damp ‘and rainy—or close and_ hot. ystem gets all run down. ARABIAN BITTERS will fix you all right. Cures colds quickly and permanentiy—gives in- stant relief in the most severe cases, Contains no quinine. V'roduces no iil ef- ects. C7 Insist on having tt from your drug- gist. Samples free here. = Arabian Mfg. Co., 1009 H St. N.W. my21-284 XY Mattings. eee rere's a ttle hint from our House- © furnishing Department, just to show you * © © © Low low we sell. For instance, Mat'ing, eee ia fancy designs, © ¢ © latest patterns, for 18¢. yd. 5n33 to 87%. yard—but S335 nthe MANE, “Ea “ouod’ “cough toe #8 * © ordinary purposes. SUCCESSOR TO HOOE BROS. & 00. 1823 FST. my2i-206 J.B.Nalle,