The evening world. Newspaper, April 8, 1895, Page 1

‘Weather Tindications: Ram. ALOUD CALL FOR “ HELP:" EMPLOYERS ASKED | 1078 FOR HELP | | le IN SUNDAY" 'S WORLD, The World's rculation is Over 500/000 Per Day. SS PRICE ONE CENT. NIGHT | | EDITION) \& REMOVAL OF OFM MR, DANA } Macfarlane Bonin to Arguments of the Editor's Counsel. Che_ _[* Giren — Books Open to Alt.”| to All. Bays There Is Plenty of Law in the District of Columbia. f Delivers a Little Sermon on “The Liberty of the Press,”? Judge Addison Brown, of the United ' Btates District Court, gave a third hear- dng this afternoon to counsel in the e of Editor Charles A, Dana, of the Sun, f whom Frank B. Noyes, of the Washing- ton Star, in seeking to have removed to the District of Columbia for trial on a Bharge of criminal libel. As at a previous hearing, Mr. Dana 1] was present and an attentive listener. He came in just before 2 o'clock with his counsel, Franklin Barslett, who at Mr. Platt Is a Wall-Flower at the Great Reform Ball. \ the opening of the procecitings asked = = ermisison to answer one or two ques: Rimiaiices“yocs"acrytr';| FLING AT PARKHURST. |ELQRETTAYS STAKES,| MURDERED BY REBELS. the last hearing in regard to the act of u 4 1789, on which the defense reltes to show | 4 sian Minslonary Called to Mepercy et Meuny yr) vebsue ce that the present proceedings against Order by the Presbytery. Board a British Schooner. Mr. Dana are void Dr, Parkhurst d wh 's Fi ‘The Ward line steamer City of Wash- » -! . narrowly escaped what, Mr. Macfarlano had fortified himself|in its opening words, bid fair to be a August Eolmont’s Filly an Easy ington, which left Havana April 4, \ for his argument with twenty-seven vol-| bitter attack by a fellow-clergyman at Winner of the Monticello, rived in port this morning. One of the mes of reports and Congressional! the semi-annual meeting of the New officers stated that a rumor was current fecords, which were piled up on the 3 Fea ix the First Presby- Ae eae IN Pa ie the Besk in front of the railing. He began an Chureh to-day. raed rts, wl = retlon 8 rying a band of insurgents, had by } by saying that after listening to the! pd mpleted, by Moderator had Junt Pontlear, Sandowne and Charade |1»'' “ashore off Cape Maysl, and the cap- arguments of counsel on the other side J Forbes, of the Adams Memo- Also Capture Event tain had been murdered ] . se ag 3 ‘ so Capture Events. No details had been learned in mn’ Friday and Saturday last, he might purely inst TOS [5 CJ vana, but from what could be gathered we been led to doubt whether there Dr. Merly read a report on y the officer a Apanish gunboat any such place as the District of| church extension, and then P. C, Kas- ploked up| a amall HOR et aoe In) wit lumbia. fon, a missionary recently’ Feturned from | Many Scratches, Due to Rain and) rere (WO net, They ale they Nee pH e claim that there was no law in the| the astonish very c sailed from a Central American ‘The claim that th h ‘ ment of every one he began Mud, at Bt. Asaph. Central trict ot Columbia was absurd, he| it this way: with a party of Cubans who had char- “I Md, ‘The District-Attorney had nothing | surpriacd and shocked upon reading ay 1 arose and the captain of Go with the results of the proceeding, | article which Dr, Parkhurst, of this thebaud tone oraciun Word. jooner refused to land. them, ether it affected the liberty of the} Bas rect ent 0) hed in'a certain RACE TRACK, plies SAP, on ‘ fupposed ne ea nuroered him and run foKid Eek ‘ ly publication, on women. ST, ou —| they shore, A ss or not, or would result in drag to me the article was uncalled | Racing was continued to-day over a|.There were a number of Cubans on @ditors from Alaska to Washington. (ack thats waavmskin dkep 4 4 ana! tae of Washington, but they would was simply a question of the validity Th le missionary quoted in Hebre: watery a i ity ve baie Gk not talk about thes Tevolution, poi roing. towards noon the wea : i fee caed pen Ber BOPREL A, Pant, ctaegringl morning. Towards noon ie weather! AN ASSISTANT APPRAISER. One point which T wish to make taken by whe, Moderator, who decided | ee ror the track, Lae per pees AN tae ; at it editora| that Mr, Easton must confine himsel ‘ack, but Just before the Id Mr. Marfarlane, “is that If editors] gfrletiy to his report and refrain from | first. race was tun rain began to fulp] JonePh J. Morrinon, of Brooklyn. ould learn not to open their columns criticism of others not connected with | again and continued ali the af Drawn the Prise, Srticles of malignant spite against | bls apecial Reid. “The M erie etau Sony Wher tea y,| President Cleveland to-day appointet toatl: (nalyiduels) there would be mo) ER WwARH ) MITCHELL'S NO. with Wyndham Walden. in’ charge | Joseph 4. Morrison, of Brooklyn nger of their arrest for libel.” ee. i . i Jockeys Littlefield and Penn are with] sisant Appraiser of Merchandise Mr, Macfarlane also called attention epen New York City the Buell cate, waere tae defendant | Me Declines to Accept the Post of fe Mr. Morrison Is a dealer in trimmings a8 arrested and removed to Washing- Police Commissioner. - ; UIE at $63 Broaiway,, this (city, and tesides Pa tar ® bonito) lvel neon Gasherish Ex-United States District-Attorney | | & aren ae Betting. St. Hit, Fin, | Bt 1ol Congress, street, Brosklyn, not far - ‘The same point was raised | award Mitchell has declined to accept | Poutlear, 107, (Reitm 16-6 G6 1 tye from the home o} he cen be. Bhen as in the present case, that the | the appointment of Police Commissioner. | Gun ene. Pt hie S igisioee o e meee 4 point cones (Be aathonsty BAL IE Mr, Mitchell called on Mayor Strong this | Tuscan, 110" (Na 2b 4 Ae a es fwas decided that it had, and the de-|ufternoon and told him that circum- $6 6 a Zenda was compelled to go to the Dis-| stances would not permit of his ‘ance Tat FELL DOWN “L” STAIRS. trict of Columbia for tria the ombe. S68 — ere Was nothing in the present case, #8 " ¥ ig, N irae mal ir, Macfarlane ‘argued, that could shock | He had, he said, given the matter most 4 two lengths, areys Nese ais tare ‘ene he gense of justice, as’Mr. Dana's coun- | careful consideration, but could not see oo diine ena bie BralniComprs cl had Galmed. The charge aseinst iis way clear to discharging the duties ether to the far rry, twenty-four years he defendant was properly triable in jo. te ae it On 1 the District of Columbia, and. the of a Police Commissionership. bad eis Dba eee fr s S18) W dat One: Honan ceedings to compel him to xo there for| Ho thanked the Mayor for the honor entened, Bin OWE AuIcKIy Bur ooule ifty-ninth street, while going up trial were warranted by the law 5 tp aoe ae: NEMS) the downtown steps of the Sixth avenue Tho rule Of se atio ad chat wtenders | conferred upon him and said that h ‘oundiing, Who was beaten by| the downtown ste of the Bixth ave Gould be romoved to the District of | hoped there would be no trouble in find- by thry Time—}:05%.| afternoon, slipped and fell on. his Columbia for enses com-| ing a better man than himself for the and was fendered unconscious. Gated nate vi Sie ete place. . He was sent to the New York Hospi- ee 1B Be oe been acted OO suing, 8t aera, | HH where It was sald that he had sus, 0 ye oe ned a Mi ractire of the nose : Me Matetiriane demonatrated ABRAMSON GETS A BERTH. dl (lttlenelm.... 75 5 4 Its | nda possible compression of the brain, » ertiularly plet or Strong Maken the Drugalst | Shaiow, i0s ikeetes se vloven 14 8 TAYLOR WILL TELL ALL. falcing: They a City Marshal, Sandowne rushed t the front in the 1 ‘ ot AL tions and took Strong to-d 7 first fu and led by the stand, wit Determined, be ts Said, Drag Al 5 aged elitor, I Mayor Strong to-day appointed Sam-|pioniy and Major-General — folowing. m hand on the rail uel 1, Abramson, a druggist of East ]It was a procession throughout, Sans le Can Down with Him. interested than ¢ adway, to be a City Marshal, at-|downe winning handily half @ length April 8—There is no ground A Ge ed to the Mfth District Court, in Pon dee tioieat Timea report that Oscar Wilde hi ) of habeas corpus an, removed. d to comunit suicide. Ctreuit Judge and Ir tie Inde Further starting revelations in con hus secure a review of Breet aot nintment was Rection with the Wilde cage are fc ernment here, we tre mal on of Charles at, It ix sald that Alfred fakin an ape and determined to drag down with him all PAGERS Ua eens yor a haet Mad- he ean If he is prosecuted, dn that ‘hls " x sa mars at 1D) ie) w nvolve one of the most pr paryous as) Br, Macfarlang’ prt Hane Connty ornate Ten In Fnglend whore name has been From. hi: Naty 4 here the con * for Madigan's re- H afl freely whispered about in connection ti Ma winning hands ; Berane: he netined) B: fee eal iret District and. ia Firat on ; cram Brenton, trie, MacFarlane went on ¢ [A Soria ton es ch te KSIDRLUNreINRD See } throu ant of Summers Indictment found by the W Rabat Ford fay . Grand Jury and dectired Unat thers Wi yident that the: Mayor ia tayors | {ll y ibaratat wt ed a ization, So far, ever April &—The races on this track to-day Gr Oolumbec he ik th snigation has asked for hie pin, | Tesulted as folio: the Indictment u i son will be 1 ay My ¥ von by be. mistaken, he Pe tonnecn will be appointed ii 3 Katy Gi. “Et declared first that Ch pan Investor to-morrow “by Com 1/65") Hi 3 John and William Luton had i YAS URC u 4 w Hahed. or procured to a 6 4 page wt Seo aronipel a2 t Dr, etn ublishe the el in ques n Tie eter the Great cut ut the runnin eR ity of New York. and aft LANSING AND CLEVELAND. |roriitte Smite, with Charade, Restmaint | second, 7 to 10 place; Helena Belle third gifoally charges that it was mal ——= and Logan next. Under the whip, | Time—0.61 1-2 and deliberately published onic ania a 4 Charade headel the leader on the back~ In ithe District of Colum Azother (Ly _ B sion the latter died away fast, Reaults at Memph are olds the editor onsil hodint Ca ne turn by Logan and| RACE 'T MEMPHIS, April &— (m4 Mr. Macfurlane « . Bes vg | Restraint. gett never ceased flog-| py. 5 Seal at teen lbegiit e Mass., April 8—The last day's | Jy Giupade and finale landed hinra | THS races on this track to-day resuiied a the prosecution stood up the New England Methodist | winner by a length and a half from wis v Ubellous article const: opened at 9 o'clock this who was two lengths in front of Race—Kive furl in every place in w raint, Time—1.47. smith, 4 to 1 toh It was pullishet Ms SPT GAGE, 2'to 6p e+. also conieniel tat @ sep EB. Davis, Chairman of the 34. @lctment could be func Comunitiee, aroused : {Four furlongs —Won bs hat was ci pne hee Vie hea te bonne yA to T and § to 8: ¢ Jered lthel Beg at 2 ive fei to'l place; The Dog indictment a o'clock thie after atterty) no question tha Sekine r \ been elrculated in t Siestie gh Hh af rat 1) a. Applegate won, Vice I Mr. Muct: ond, Hermla was third, nical object! , . nents tins: Sr tate wet EAST ST. LOUIS RESULTS. vient 2 hav 4 ar ” anything further to say ex ey | discuss it this after noon pace RA K. RA would ike t in briefs, a re ‘ . AY The races on this track to-day whieh Jed ~ r ‘tet as follow lent for THE SENATE REFUSED. ' Race-Six furlongs —Won by y trl a MP . Pokin to land 5 to 1; Lady Le them a'w i Hat the President Reaps the | second, @ to 5 place; Poet third = Seige Man Wne Wasn't Conf 1.92. Two Drowned in Pelham Nay, | WASHINGTON, April &—The Pres!-| Second Race—Five furlongs.—-Won by Pwo men went to Wee tron York | dent y reappointed Frank W. Jop-| Christine D., 2 to 1 and 4 to 5: Herndon | © ety this morning on a Maliag y bices | Un at Elzabethtown, Ky.,/second, 4 to 1 place; Jim Berry ® best and went ow Pothan Sear | vice Heim. This is one of ihe} Tiine=1.0 ca auhaie Goors Ieland their boo wvet ant bois ni feppolnitments ade during the scasion 4 to t and aeaapee into the nid. Tim > For entries and ether sporting | news see page G, ef Cong ton, Mrs. Helm Is a sister-in-law of the late President Lincoln and hus held the of- * nee for years, 88 which falled of confirma- Frankie D. th’ Produced trom best echisieet, trom, bent vartetien of foreien inte ‘Trophy Bae grovere and BM Mag Const sheniy stems ve NY, 7 ms Greande e-morrow, 3.30 P.M. 1286 Broadway [“ Circulation Books Open to Al.” | HOUSES AND HOMES, wes HOUSES AND HOM! 1,231 ‘vane novernsen IN SUNDAY'S WORLD, [_The World's Circulation 1s Over 00000 Per Day, % NEW YORKERS ON THE TAX. Senator Hill ‘Believes the Rest of the Law Will Be Finally Kuocked Qt, HETTY GREEN 1S. PLEASED. Depew Laughs and Says the Ten- [ ant Pays While the Capi- talist Goes Free, CLEWS CALLS IT A MISTAKE. Splendid, Says Terms It a Biow at the Administration. (pecial to The Evening World.) WASHINGTON, April 8.—Senator Di vid 1B, Hill, come tax decision, sald; constitutional, finally knock out the rest of the law,” “Splendid"—Morton. (Bpeotal to The 4 World) ALBANY, April 8—Gov. clined to aii was splend. the Admin Saxton, “Severe Blow at ; tion’ When Lieut.-Go income tax unconstitutional, he sald: Promice Brand California Wine: Imporved. Sold ‘Wine On, $60 Urosdway and 1406 24 0 proper. Morton---Saxion when asked about the in- “1 concur in the opinion of the Court on the two points in which the law has been declared un- I believe the Court will Morcon de- uss the decision. The Gov- ernor was very much gratified by the] brokers, of 60 Broadway, sald: decision, however, as he told a friend It tra . Saxton was informed that the Supreme Court had declared the “I am not surprised. The decision is} When seen It in, however, a severe blow to to many people who wish to keep their versonal affairs secret. “We all take pleasure in Jearniny everything we can about the affairs o Others, but we naturally object to. Hav= ing other people interfere with our: Judge Dillon Thinks Di ly Judge John FF, Dillon, when seen at hia office, 19 Broadway, did not Agree with Mr. Btetson's views as to the ffect the law will have on munl county and Biate Don's. “This will be the turning point, said, “in the minds of many people who have been undecided whether to buy Municipal or ratiroad bond: It will add very much to the desira- bility of municipal bonds when people know they are not subject to taxation, Tt will not affect the railroads especially, T think, “The Kustainin, in the matter of of the Court's decision the Income tax re to me quite constitutional, and I Pected Mt, Two per cent. tax on a por Honor a man's income is; after ‘all, very reasonable. HNormblower Out of Town. ., B. Hornblower, of 4 William street, had gone out of town and would not return to his office before to-mor- row. Elihu Root was also not in his office, ‘Unfortamate Deeision’--Clews. “It ia @ moat unfortunate decision,” sald Henry Clows. “The tax will Now be paid with « feel: ing that It le unconstitutional and wi ie given under protest Inthe bope. that it wil eventually be returne “The courta should have been either overwhelmingly on one side or the other, and then there would have been con: Adence in the decision. | ~ 4 “Suppose one of the judges dies, ani the man who takes his piace rhould be Against the Income tax, then it would be decided unconstitutional, and the Gov- ernment would have to return the tax after “aving ne to great expense in collecting it. “It is unfortunate, too, that incomes from real estate are exempt. Money made from real estate comes easier than He any other way. Take the Astors, for tance, who have inherited all their tis dispiriting for the hard-working people to have to pay a tax on their in- come while the Astors pay nothing. think there will be still further Mti- gation over the Income tax, and tt 1s to he hoped that a decision’ to Inspire confidence will be reached. come Tax Has Pacumunia John G. Moore. John G. Moore, of Moore & Schley, “TL have not talked with my counsel, but It seems to me that the Income tax matter has pneumonia in both lungs, and If about dead. “It looks as if the income tax was not constitutional, C. P. Hantingtom Evades It. Collis P. Huntington, President of the Southern” Pacitic Kallroad Company, tis office in the Mille ded the question by saying as too busy at the present time Building, that he the Administration, and I don't see what | to discuss the matter. can be done to provide necessary reve- 1 suppose the tariff will have to be revised and duties raised all around. | gether thi rue. ‘There appears to be nothing else to di Judge Rufus Peckham, of the Court of Ly Anest Appeals, declined to express an opinion. ‘The announcement of the result of the} Income decision of the Supreme Court on the Income Tax low, a stir in this city, ‘The opinions of many bankers, brokers, men are capitalists and given below. Depew Pities the Ten: professional President Chauncey M. Depew, of the New York after the announcement w “Presumably,” he sald, studied the question well give any opinion, but" made. fact it Is excellent, “Under it." he went on, “the eapitaliat who derives all his income frem rents of tenement-houses, flat-houses, hotels and the like, ts not required to pay a dollar of taxes. The unfortunate places from him, man who however, but taxed heavily. That ts a nice law." ‘Then Mr. Depew laughed heartily, and said he had nothing more to say. Choate Says It Mast fe Fought im Court, Joseph H. Choate refused to express an of the Supreme opinion on the action Court. He said, however, that the information he had received was that the Supreme Court had not rendered a decision on the bill as a whole, thelr failure or refusal to do so did no throw the me ter on any decision of the lower courts, “With the exceptions of those parts of the bill which the Supreme Cour: has passed upon,” he si "the matter will have to be fought out in the courts here."* Huswell Sage WIM Not Talk, Russell Sage sent word by a messenger when asked his opinion regurding the he Was not and that there- income tax decision that 4 constitutional lawyer, fore his opinion woula be He declined to say wa there would be any o ax. He would not say wh prepared to pay further litkation Evan Thomas, Produce Exchange of no use xd with big incomes from real estate non Not Surprised, Francis Stetson, be boomed for the . of @ per cent from the annoyanc one’s private affaira discl seems to me very moderate. It ‘1 have not enough to and there was a tinge of sarcasm in his volce—"I think the decision, so far as it applies to real estate, Is very good law—sound law; in rents who | ® makes his living in a different way, in er he thought sition to the ther he wae his aséeasment without dent of the sald that the decia- fon of the Supreme Court would let men cape, while professional men and others having moderate incomes would bear the brunt of the burden. That,” he added, “was not what was ontemplated by the originators of the of Stetson, They cannot to any appreciable tax deals only with a f having the tax only touchea the income; not the principal, It will, however, be @ sertous annoyance | The Wormeers Don't Like It. The Bankers Wormser were seen to- fternoon, and said that they were willing to submit to the decision. it, however, that there would ition to the tax, rther op} "They point court may decide in op and then 1 it decision goes to the Bupreme Court and the du tices stand four and four on it the r if i . = a 3 created something of] sult will be just the opposite from to- day's decision: ‘Twill Help Real Eata w ma. G. G. Williams, President of the Chemical Bank, said he thought the op- ponents of the income tax, and he ts one of them, should be thankful for being Central Raflroad, heard of | exempted as much as they are, the action of the Supreme Court shortly help will, I thin have a tendency to Hp real extute, ‘he sald. t will also encourage people to in- yest their money in city, county and State bonds, but I think the be principally to real estate. “The decision that. taxing real extate In unconstitutional Ipated. It # antion as the heighth of injustice 9 tax a man on property and then tax him again on the income from the same property. ‘he entire bill to my mind ts diserim- inating and unpopular, and if it goes into force tt will only be a matter of tine before It will be repealed.” President Waker Non-Committal, George I’. Baker, President. of the First National Hunk, 2 Wall street, 1 to sa “More Preposterons th non-committal. 1 have nothing Ever" Henry George. Henry George, when shown the opin- jon of the United States Supreme Court Hench on the Income Tax law, and asked for an expression of lis Views On the matter, said ‘In my opinion that part of the Court hat held the law to be unconstitutional ia right, ‘As the income tax now practically stands, It ts nmi preposterous than It was as originally passed. ‘The ent mubatitute for the tax ts emboiied proposed by Congress. ft Cuittornta, which pros t tax up Value of of imy ie iilres, ded for a dir land, irrespectiy be apportioned ong th cording to the Constitutional methods Mr. Gould Went Home Early, George J. Gould had left his office in the Western Union Guilitng for the day when a reporter called to wak him hin opinion of the tax that would cut down his revenue, HETTY GREEN'S VIEW. The Richest Woman in ‘Talks on the Tax, Mra. Hetty Green, the richest woman in America, was working at her desk in the rer of the Chemical Bank when 4n “Evening World” reporier conveyed to her the news from Washington. “They should have deciared the whole dill unconstitutiona.,. she suid. “Why 1 don't know why. You men ought to know why. And sy they are going to let us off from paying on rea, © rent. als and count nd State bonds Well that much'ts good, at any rate, A lite 18 better than none. I don't know anything about uy come Tax, at any vate lam too busy to pay much attention to tt but there has heen too much sald about it aire It's all wrong, every bit too many taxes, as it Is.” America ‘Tracy & Russell, 15 Broad nern street. showed no surprise on hearing NO EXTRA SESSION. that the law was sustained, - — 1 prop jel it four weeks ago in a] Nelther the President Nor taik with Deputy Revenue Commissioner Seem the Neceanity for One. Wilson, WASHI April &—The Presi. have A nuaber OF Dee PM AON aent) an asked thie afternoon | t if the Income Tax law were sus | whether in View of the decision of the ned, except case of muntelpal! gupreme Court on the tn tax law a coun bon these bi would | an extra session of Congress would by to a Krom! exter do xaid that rohe nor the retary of th Aty any mie. ceasity for such and tha there Wa | ditrons, he hi would ‘meet again. b pointed for its regul om ‘The Death of Ves. Paran ste pad warning to thos who negieet fake Miuna's Exncrchany vor the midsen ty! which my soon develop Tax law is sustained by a tle in the court, and Judi against the law; Harlan, Brewer, Brown not be levied by In-| owne | ie rent or income of real estate without as it attempts to levy a tax upon the ine | con sentative of the State and one of the in- corporations are not the subjects of Fed- eral taxation, nor Js the income derived from State, county and municipal securi- NIGHT EDITION — INCOME TAX SUSTAINED —— Chief Justice Fuller and Jus: tices Gray, Field and Shiras Against It. RENTS AND BONDS GO UNTAXED Brewer, Brown, White and Harlan Decide that the Law, Is Sound. WASHINGTON, April 8&—The Income on the power to borrow before it is exercised and has @ sensible influence on the contract, and therefore such @ tax 1s a tax on the power of the States and their instrumentalities t® borrow money, and consequently repug> nant to the Constitution. Upon each of the following questions argued at the bar, the Judges who heard the arguments are equally divided, and therefore no opinion is expressed: Chief Justice Fuller is against the law, represents the decision of four Fuller, Field, Gray and Shiras are and White for the law. ‘The court at 1 o'clock had reached this conclusion: The Court can find no difference be- tween a tax on land iteelf and a tax on rents or income derived from land, The| from personal property as such the Court, therefore, in of opinion that a tax |{" unconstitutional as laying on rents or landed investments ts a di-| ‘rhira—whether any part of the tax, not considered as a direct tax, is rect tax and unconstitutional The Court next decided that the tax| for want of untformity on either of srounds suggested? was unconstitutional so far as tt related | STD OS Siri e ete to incomes from State, county oF MU-| Circuit Court is reversed nictpal bonds. It was next ruled that the fact that the law was pronounced unconstitutional in these two particulars, did not invall- date the law as a whole. It was announced that in regard to the validity of the law the Court wi equally divided, and therefore rendered no opinion ‘The lower court having ruled in favor of the law by a divided court, the law would stand except as to rent and State, county and municipal bonds, and on these two points it was directed that the judgment below be reversed. The Court's conclusions, after review- ing the historical and other phases of the question, were as follows: In Charles Pollock vs. the Farmers’ Loan and Trust Company et al. it is established 1. That by the Constitution Federal taxation is divided into two great classes—direct taxes and duties, im- posts and excises. hat the Imposition of direct taxes ts governed by the rule of apportion- ment among the several States, accord-|courts of the District of ing to numbers, and the Imposition of |John G. Moore, to enjoin duties, imposts and excises by the rule| sioner of Internal Revenue from of uniformity throughout the United |tection of the income tax, while States. other two were those of Charles 3. That the principle that taxation|vs, the Farmers’ Loan and and representation go together was in-| pany, and Lewis H. Hyde vs. the tended to be and was preserved in the |nental Trust Company, both Constitution by the establishment of the|from the decision of the United rule of apportionment among the several |Circult Court for the Bouthern ‘District States so (hat such apportionment | of New York. eee be according to numbers in each ‘The action in these two caaan 4 That the States surrendered their] DTOUsNt to seine» veleyarr comok, power to levy imports and to reulatel ‘°°, “When the Ciacult Court sustained commerce to the General Government and | 050%, Den the soe tyde ro wave it the concurrent power to levy the Gunvamee Ocurt oF arte seer direct taxes In reliance on the protection | 20 iD) pede | nited afforded by the rules prescribed, and fee glonac en obvaneet on tha’ the compromises of the Constitution | SP°I2", NG.) ysis on March f, cannot be disturbed by legislative action. | yo Oo ae oe IN, ee per 6 That these conclusions result from | 7 nq the text of the Constitution and are sup-| "tant Attorney-General Whitmey ap- ported by the historical evidence tur-| Peering for the Government, and Choate, Seward, Guthrie, and nished by the circumstances surround- ing the framing and adoption of that in-| ‘of Edmunds for the trust strument, and the views of those who framed and adopted it. ». That the understanding and expecta- tlon at the time of the adoption of the Constitution was that direct taxes would the General Government ex under the pressure of extra- ordinary exigency, and such has been the practice down to Aug, 15, 1804 If the power to do so Is to be exercised as an ordinary and usual means of supply, that fact farnlohen an additional reason | 8sreed with Chief Justice Puller in B&> for circumspection in disposing of the | '/eving that the tax was unconatit present case, as applied to State, county and That taxes on real estate belong to] pal bonds. the class of direct taxes, and that the} 4S to the tax on these bonds, am taxes on the rent or incom» of real|®mendment had been prepared in confer estate, which is the incidenc o€ its]@mce to strike it from the bill, hip, belong to the same cias: No opportunity presented to secure 4 ‘That by no previous decision of this|@doption in either House or Senate, Court has this qukestion been adjudi- JUSTICE FULLER'S OPINION. aaied to the contrary of the conclusions how announced 9. That so much of the act of Aug. 15 5 l 6 Iss, as atrempts to impose a tax upon] WASHINGTON, April 8—Chief Justion Fuller began nis opinion by noting the: exceptions to the law as made by couns sel for the appelants, as follows: t imposes a direct tax to renta and incomes from real ote invalidates the whole act? Second—Whether as to the tax on the rent and income of its real estate, and that which it hold im trust and on the income from the municipal bonds owned or so held by it, The announcement of the foregoing conclusions of the Court was preceded a review of many opinions of preme Court from the time of Springer case brought by ex: tive Springer, of Illinois, and by an ex~ haustive review of the nature of direct which the Chief Justice reviewed the debates leading up to the framing of the Federal Constitution. y In conclusion the Chief Justice stated that this opinion upon the Polleck case covered the two other cases, ‘The delivery of the opinion consumed Just one hour. Chief Justice Fuller be wan at 12.65 and concluded at 1.06, ‘The decision applies to three cases, the first of which was brought 52 [is bit i tie interest then m: have diminished since. The lawyers fer Moore and the trust companies attacked the conetitutionality of the law on broad grounds, while Messrs. Olney, Whitney and Carter defended it. Both Justices White and Harta rtionment ts invalid. Court is further of opinion that : the act of Aug. 15, 18%, Is Invalid so far] 1 That the issues and profits as well as of the come and profits of personal and, not being apportioned, ts in % tion of section 2, of article 2, of the Constitution. if not imposing a derived from municipal bonds, As a municipal corporation Is the repre- strumentalities of the State government, the property and revenues of municipal 2 That the ta: tate =! First—Whether the void provisions as 4 and indirect taxation in the course 6f | in respect of the rea:-estate, remta |)