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Examination of Returns to Start July 1—Water Levy Warning Given. Treasury officials said today reve nue agents would get around earlier than usual this year to checking up on income tax returns. At the same time they warned that money paid in water tax Is not deduct ible from income tax. Thousands of persons do so, but the Internal Reve nue Bureau holds that it is no more deductible than the cost of breakfast. Thousands of Washingtonians today filed into the office of the deputy col lector of internal revenue at Twelfth street and Constitution avenue to sub mit their tax statements before the Monday deadline. The office is open daily from 9 a m. to 5 p.m. and will be open Monday until midnight. Gift Tax Information. For them all Commissioner Guy T. Helvering called attention to the law requiring those who receive gifts of $5,000 or more from one donor to file gift tax information returns. "If the gift was of a future interest in property, a return must be filed re gardless of the amount," Helvering said. Field examinations of tax returns will begin July 1 and will take 12 months. Formerly the examinations were not started until the next January 1, but an increase in personnel made possible the advance. It will take three and a half months to audit the 6.000.000 returns expected by the deadline Monday. Questionable Returns Investigated. Questionable returns will be sent to S 000 field agents, each of whom makes about 150 investigations a year. As a result of investigations in the last fiscal year. $222,099,000 additional taxes were assessed. Court (Continued From First Page t It will jeopardize the entire liberal | program.” ' This.” referring to his amendment, "is a proposal to which no liberal can take exception and a proposal to which critics of the President, who have been saying the matter should be submitted to the people, likewise ahould not take exception.” Asked what his position is toward the President's court bill, the Senator 1 said: 'My feeling is that as members of the Judiciary Committee, we all ought to be noncommittal. The committee, he added, is sitting 1 as a court and has only just begun to hear the evidence. Questioned | further by newspauper men as to whether his remarks could be regarded j as indicating he preferred his con stitutional amendment, O'Mahoney re plied: "I feel this is a permanent ■ solution.” He pointed out that 42 State Legis latures are now in session and urged that they be given an opportunity to pass on the proposed amendment. He also pointed out that 23 States have Democratic Legislatures. He said there was reasonable ground to believe that progressive forces in four other unclassified States would join the movement, leaving only nine other States that would have to be obtained for ratification. Broadcasting from Chicago, Sen ator Wheeler voiced the resent ment which has manifested itself among the liberals and Democrats opposed to the President's court plan. In his address ran an undercurrent of bitterness because of the strictures the President, in his two addresses so far delivered on the court matter, has applied to the opponents of his measure. President and Crisis. “The President made the startling statement," said Wheeler, “that in his opinion a great national crisis exists— & crisis even more grave than that which confronted this country four years ago. The President implied that he could not insure the con tinuance of democratic institutions for four more years unless he was given the power to increase imme diately the membership of the Su preme Court by adding six new Justices. “Crisis, power, haste and hate was the text from which the President preached." Wheeler chided the President for Inconsistency. He said that during his campaign for re-election last Fall the President had told the country what great strides had been made to ward recovery, and now recovery had actually come to the country. There was none of the talk, now made by the President, of any crisis, Wheeler said. The Montana Senator said: “Now, when many of these same liberals, who agree with his aims, dis agree to his packing of the court be cause we believe it is fundamentally unsound,, undemocratic and reaction ary in principle, the President says ‘the tumult and the shouting have broken forth anew—and from sub stantially the same elements of oppo sition.’ “The same elements of opposition! Johnson of California, Norris of Ne braska, Nye and Frazier of North Dakota, Borah of Idaho and that vast host of Southern Democrats who have supported the President whole-heart edly. We are classed as ‘the same elements of opposition' as opposed him in the last campaign.” wneeier said the people will not believe these liberals are insincere in their desire to improve social and economic conditions in the oountry. “The people will believe, in my opinion,” he continued, “that the President has made a false start and taken a most dangerous method of righting the wrongs that may exist. They will question that the end justi fies the means.” Landis replied that the balance be tween the three branches of Govern ment had been “subtly and increas ingly upset” in the last 35 years, and that the Roosevelt plan was the only Way to restore that balance. Declaring the present Supreme Court has set itself up as a super legislature standing athwart the path of social progress, Landis added: “We dare not repeat the mistake of Buchanan—to let the Nation, as ne did, after the Dred Scott decision, falter and fumble too long for its destiny. We must, if we can, find a way to do otherwise.” The President’s proposal to name six new justices is the only constitu tional way to meet the problem short of a constitutional amendment, he said. He pointed out that the child labor amendment has been kept out of the Constitutiion for years and de clared another amendment might face equal delay. I ' Summary of Jackson's Court Statement TKE statement of Robert H. Jack son, Assistant Attorney Gen eral, delivered today before the Senate Judiciary Committee, follows, in part: I. A responsibility for the proper func tioning of the Supreme Court haa been placed by the Constitution upon Congress. When a situation exists in the Su preme Court which the President feels he cannot continue to ignore, it is to the Congress that he may properly bring the problem. The responsibility upon Congress for seeing that the American people have a workable, harmonious and co-opera tive Judicial system is so usually over looked by those engaged in building up the tradition of judicial supremacy that the burden of constitutional re sponsibility on Congress deserves ex amination. A sentiment has developed that sole responsibility for the functioning of of the Supreme Court as an institution is upon the justices, and that their independence requires that a majority of them be let alone to shape the in stitution as they will. In short, it is urged that the court belongs exclu sively to the justices and that the President and the Congress must keep hands off. The fact is that the Supreme Court cannot function without the periodic aid of Congress and that Congress, by its inactivity, may be assuming re sponsibilities for the Supreme Court's acts as great as any responsibility it may assume by exerting its power. The Constitution leaves with Con gress and the Executive the whole i responsibility for the personnel of the j court. The Senate must share re i sponsibility for the selection of the justices and is the sole judge of their I "good behavior.'’ The court is wlth ! out means to house itself or to obtain ; its clerks, secretaries and marshals unless the House of Representatives ' takes the responsibility of initiating appropriations for the purpose. The House of Representatives is the only accuser to which the Justices must answer. Moreover the court is power less to make its decisions effective unless Congress or the Executive pro vides for carrying out its Judgments and decrees. Moreover the Jurisdiction of the court, except as to cases affecting foreign representatives and states, is left to Congress to decide. This power to reduce the Supreme Court to a mere phantom court was not an accident. Our forbears knew i the story of judicial abuse and tyrranv as well as the story of legislative and 1 executive abuses These checks and balances were therefore embodied in the Constitution to enable Congress to check judicial abuses and usurpations, i if the same should occur. If there are ; abuses in the court, with which I will j deal later, their continuance can only | be due to default in the exercise of checks and balances placed in the ! hands of Congress and the Executive. Congress Power Overlooked. The power of Congress to exercise checks against the overreaching of the court is so generally overlooked or minimized that the alternatives that faced the Constitution writers deserve examination in detail. 1. The Constitution might have made the ^ipreme Court the sole cus todian of judicial power. It did not. The judicial power is vested in the Supreme Court "and in such inferior courts as the Congress may fwom time to time ordain and establish.” 2. The Constitution might have de termined. or left to the Supreme Court to fix, its own jurisdiction. It did not. It has only a limited original jurisdic tion and except in cases affecting Ambassadors, Ministers and Consuis and those in which a State shall be a party, the Supreme Court has appellate jurisdiction only "with such exceptions and under such regulations as the Congress shall make ” 3. The Constitution might have fixed the size of the Supreme Court or left the court to determine its own size, but the Constitution deliberately left the number of justices to be fixed, from time to time, by Congress. 4. The Constitution might have named the original members of the court or might have given the court power to fill its own vacancies. It did not. The Constitution placed the con tinuing power of appointment in tne President and in the Senate. 5. The Constitution left the amount of compensation of the justices entire ly to Congress, with no restriction ex cept in the provision that whatever compensation Congress may once give them shall not be diminished during their continuance in office. 6. The Constitution could have pro vided some source of revenue for the court, its justices, marshal, clerk and appointees. But it leaves it entirely to appropriations to be initiated in the House of Representatives. 7. The Constitution could have au thorized the court Itself to appoint the personnel necessary to execute and enforce court decrees. But it did not. For the enforcement of the court's decrees, the Congress and the executive branch of the Government must be relied upon. 8. The Constitution could have given the court the power to judge the conduct of its own members. The power to judge the qualifications and to discipline its own members was given to each house of Congress. But the Supreme Court was entrusted with no such power to either accuse or judge its members. Impeachment can be only by the House and trial by the Senate. Not Snper Government. When the Congress, as the supreme legislative and policy-making body of the United States, was granted such conclusive powers over Jurisdiction and enforcement of decrees of the court, and over appointment and be havior of its personnel, it is idle to contend, as many of the advocates of judicial supremacy do, and it was ever intended that the Supreme Court should become a super-govern ment. Congress, throughout our history, haa made sparing use of Its checks and balances against the court. It made one abortive attempt to use Impeach | • ESTABLISHED 1865 «| j Lumber Prices I f Are Advancing Daily | ff Each day brings notices of |f f, new high levels; Berber p advises your making re- S§ p pairs end alterations at cur- p rent prices and thus saving money. Don't delay! Get | p Barker prices at once! GEO. M. BARKER' ij • COMPANY • I Lumber and millwork 1 649-651 N. Y. Ave. N.W. 1 1 1523 7th St. N.W. i.NA. 1348, "The ^mber Number"! ment as a check. It once withdrew jurisdiction of the court to hear and determine a case that had already been submitted, and its power to do so was recognized. Three times the device of constitutional amendment has been used to correct the court. Six times we have effected changes in the size of the court, with resulting changes in the court's attitudes. II. Experience With Alterations of the Sixe of the Court. Legislation creating or abolishing vacancies in the court is authorized by the Constitution and validated by historical practice as a method of bringing the elective and non-elective branches of the Government back into a proper co-ordination. • • • Changing the size of the court has never deprived it of Independence or prestige. It is Just as constitutional to add members to keep the court up with the country as it is to add mem bers to keep the court up with its business. The power of the Congress to avert constitutional stagnation is as great as its power to prevent con gested dockets. And whatever other motives have influenced the changes that have been made In the composi tion of the court, the dominant one has always been to keep the divergence between the court and the elective branches from becoming so wide as to threaten the stability of the Gov ernment. There have been six instances. A reduction of the court from six to five was effected by what is known as the "midnight judges” law, rushed | through Congress by President Adams just before Jefferson took office. Jus tice Cushing was not expected to live, and it was thought by this device to prevent Mr. Jefferson from appointing a successor. Restoration to Six. The number was restored to six In 1802. and raised to seven in 1807, which enabled Jefferson to appoint new justices. Charles Warren has col lected (Supreme Court in United States History, Vol. 1, pages 210-212) the comments of the press on Mr. Jeffer son's move, which read like this morn ing's paper. I quote characteristic comment. One paper said, “By this vote the Constitution has received a wound it cannot long survive." An other stated that a “mortal blow had been struck at the independence of the judiciary.” James A. Bayard wrote, “The independence of the judicial power is prostrated." The Jacksonian revolution was sig- i nalized by the addition of two. new judges in 1837. There was an in crease in judicial business, but Con gress had refused successive demands of prior Presidents for an increase. In 1863 the court was enlarged to 10, in part, to assure that Mr. Lin coln's war policy would not be injured by judicial attacks. The vacancy was i filled by the appointment of Justice Field, who was recognized as "a strong Union man.” That Lincoln had a purpose to strengthen his position with the judiciary may be inferred from 1 his confiding to Congressman Bout- j well as to the appointment of Chief Justice Chase that 'We wish for a Chief Justice who will sustain what has been done in regard to emancipa tion and the legal tender.” The court was reduced in 1866 from 10 to 8 to prevent the vacancies from being filled by President Johnson with appointments which it was feared might be unfavorable to the "recon struction” policy. In 1869, under President Grant, the court was again enlarged to nine. President Grant took pains to ap point justices who. honorably but frankly, favored his policy. In all the foregoing cases there was a real danger that the non-responsive, non-elective branch of the Govern ment might impose its unsympathetic predilections on the country to nullify the policy of the elective branches. When immediate and effective action has been necessary, the method which the President now proposes has been used throughout our constitutional history. III. Experience with amendments to correct court decisions. The amendment method to correct the court has been used three times: The eleventh amendment was adopted to correct the court on suits against the States; the thirteenth, fourteenth and fifteenth amendments to eradicate the philosophy of the Dred Scott de cision and effectuate the policy of re construction. and the sixteenth to alter the result produced by the court's rul ing on income taxes. I am not urging that amendment method shall not now be tried. But I do point out certain problems which draftsmen and advocates of amend ment will need to consider. Experience has shown that it is dif ficult to amend a constitution to make it say what it already says. * * * Our constitutional history abun dantly demonstrates that it is im possible to foresee or predict the in terpretation or effect which may be given to any language used in an amendment. The difficulty of enact ing an amendment to overcome a sin gle decision of the court, such as the Dred Scott decision or the Income tax decision, becomes more difficult when the problem is not to meet a single concrete decision but to meet a state of mind or mental attitude which fer — in THI DOBBS —— Only Dobbs Could Create Rainbow Mixtures America’s master hatter created this brilliant new note in head style. It’s the Dobbs Silver Doctor, a smart Rainbow Mixture. $7.50 Sidney West, Inc. 14th & G vades the whole course of recent Judi cial decisions. • • • Judges who resort to a tortured con struction of the Constitution may tor ture an amendment. You cannot amend a state of mind and mental attitude of hostility to exercise of gov ernmental power and of indifference to the demands which democracy at tempting to survive industrialism makes upon its government. IV'. Judicial power over Federal legis lation is expanding rapidly and as suming the nature of a veto. The outstanding development in re cent constitutional history is the grow ing frequency with which the Supreme Court refuses to enforce acts of the Congress on the ground that such acts are beyond the constitutional powers of the Congress. Whila we see no limits upon the power to nullify acts of the Congress, we can see that, as each instance be comes a precedent for more, self restraints are proving no restraints, and the power is in constant process of extension. In the 71 years from the adoption of the Constitution to the War Between the States the Supreme Court so nullified only two acts of Congress. One of these two nullifications was the Dred Scott case, which precipitated that war. In the 72 years from the beginning of that war down to the close of the October (1932) term, the Supreme Court refused to recognize the power of Congress in approximately 60 cases, and it is significant that one-third of these occurred during the decade be fore the New Deal, when the country as a whole was supposed to be content with a period of normalcy. Enu merated by decades, the number of laws of the United States nullified by : the Supreme Court runs as follows: 1790-1800 0 1800-1810 .... 1 1810-1820 .... 0 1820-183* 0 1830-1840 . 0 1840-1850 0 1850-1860 1 1860-1870 4 1870-1880 9 1880-1890 5 1890-19QP 5 1900-19*0 9 1910-1920 . 7 1920-1930 19 But in just the last three years from the October (1933) term on, the court has refused to„recognize the power of Congress in 12 cases. And 5 of these 12 decisions have occurred during a single year. i.e.. the October (1935> term. 4 of the 5 by a sharply divided court. No more threatening development in law enforcement has occurred than the sight of the Government defied by the whole utility holding company in dustry, obliged to abdicate enforce ment until a Supreme Court decision should be had. If this attitude shall spread, then a subtle change has come about that transforms completely the function of the Supreme Court in our Government. That the conflict between the couit and the elective branches of the Gov ernment is entering a new phase is apparent from the extensive assertion of the right to disregard acts of Con gress which is subtly transferring the process of judicial review into a veto power over legislation. I am confident that the Supreme Court has no wish to take unto itself a veto power. V. The Federal Judrial Power Is Also Impairing States’ Rights. It is often assumed that the powers which the court denies to the Fed eral Government, fall to the State governments and that the Supreme Court is therefore a protector of the States. Few decisions of the Supreme Court can be cited in which any State of the union has been able to obtain any protection of its own constitutional rights, upon its own demand from that court. Instead. States have met with little success attempting to as sert their own rights before the court. In the Carter Coal case seven States appeared and joined with the Federal Government in support of the Guffey coal act—no State appeared against it. Nevertheless, the court struck down the Guffey law on the plea by the owners of the Carter Coal Co. that the law invaded States' rights. It was not Congress, nor the Exec utlve, blit It was the Supreme Court which denied the rights of any of the States of the Union to make any law whatever dealing with minimum wages, and it was in that case that the chief justice said: "And I can find nothing In the Fed eral Constitution which denies to the State the power to protect women from being exploited by overreaching employers through the refusal of a fair wage as defined in the New York statute and ascertained in a reason able manner by competent authority." (Morehead vs. Tipaldo, 298 U. S. 587). He said further: "We have not yet arrived at a time when we are at liberty to override the judgment of a State to decide that women are not the special subject of exploitation because they are women and, as such, are not in a relative de fenseless position." The majority, however, not only overrode the State but overrode the chief Justice of the court and three of its ablest members. The tenth amendment, as to power reserved to the States, has not been used to assure the power of the States. It has been used to cut down the power of the Federal Government. Then, when those same powers are asserted by the States, the "due process clause" is used to cut down the State power. The States have no rights which the courts have been bound to respect. VI. The court is now Impaired in its functioning and prestige by a serious division. Only the addition of new members can restore it to its proper functioning. The present controversy over the court reflects a controversy within the court. Neither the Congress nor the President has sought the present dis sension. Neither the Congress nor the Executive has in any manner sought to Interfere with the judicial function, and neither has failed to obey any de cision of the court. A majority of the justices have made it apparent that the great objectives of thus administration and this Con gress offend their deep convictions and that the methods of this day violate their conceptions of good Govern ment. Prediction of ‘ impending moral chaos.” grief over the fear that "the Constitution is gone,” characteriza tion of the Securities and Exchange Commission as a “star chamber,” ac cusation that the Congress and the Executive have coerced farmers, taken freedom of contract away from work ing women and despoiled the States, indicate an implacable, although un questionably sincere, opposition to the use of national power to accomplish the policies so overwhelmingly in dorsed by the voters. Thus frank hostility of these jus tices has been openly counted on by interested groups to defeat much im jjortant legislation On the other hand, a minority of the justices, whose patriotism and competence no one questions, have made it apparent that they feel that justice to their own records with posterity requires them to protest pub licly and sharply against the over riding decisions of the majority. In cluded among those who have seen fit to protect their place in judicial his tory by recorded protests are Chief Justice Hughes. Justice Holmes, Brandels. Stone and Cardozo. The following table shows the per sistence and dramatic split among tile justices: Federal Statutes. Hot oil iSec 9c, N.I. R. A )..void 8-1 Gold clauses_valid 5-4 Rairoad pensions __void 5-4 Farm mortgages_void 9-0 N. R. A.---void 9-0 A A. A. -void 6-3 T. V. A. -valid 8-1 Gulley act . void 6-3 Municipal bankruptcy _void 5-4 Silver tax _valid 9-0 Second gold clause case_valid 5-4 State Statutes. Mortgage moratorium_valid 5-4 Milk price act __ valid 5-4 Minimum wage_void 5-4 Washington utility regulation fund case _void 5-4 New York unemployment compensation_no decision 4-4 Only 10 days after the court had tossed aside the New York minimum wage act on the ground that the State was "without power by any form ol legislation" to establish minimum wages for women, the Republican party pledged itself to support such SIDNEY WEST, Inc. 14th & G Sts. HURRY! There are just 46 *50 to *75 OVERCOATS left in our stocks For FRIDAY & SATURDAY Only $3950 SCALE OF SIZES * 34 I 36 j 37 i 3873* | 40 | 42 | 44 Regulars 3| 6 | 6i 5 [ 1| 4| 6 \ 2 Shorts 2 | | 1 I 3 | 1 1 j LongsI I I I 1 M 4 1 Westyles—Jos. May’s—Fruhaufs ¥iu Can’t Afford to Miss a Chance Like This/ Sidney West,|NC 14™6 G EUGENE C. GOTT, President legislation and avowed its belief that such legislation could be enacted "within the Constitution as it now stands.” This was exactly what the court said could not be done. Serious Lag Evident. It thus becomes evident that there is a serious lag betweerf public opinion and the decisions of the court. A ma jority of the justices have too fre quently failed to recognize, as Justice Holmes so aptly stated, "what seemed to them to be first principles are be lieved by half of their fellowmen to be wrong.” It is true that the precedents of tne pest hang like a shroud about the court. But the degree of devotion to precedent in lieu of reason is in that court's discretion, even by its own precedents. A minority of the court has expressed a will to freedom. Justice Brandeis has said, "The rule of stare decisis, though one tending to ' consistency and uniformity of de cision, is not decisive. Conflict between Congress and the courts is in large part due to the refusal of the courts to permit Con gress to have any share in defining the present-day application of such Indefinite terms as "general welfare,” “due process,” "commerce among the several States” and the things which .directly afreet it. The court majoiity insists on a rigid, permanent and legalistic definition. All that is needed is the same attitude of mind on eco nomic questions that the court had on the liquor question. When it came to defining "intoxicating liquor” as used in the eighteenth amendment the court was ready to leave it to Con gress. There is no reason why similar deference should not be paid to con gressional definitions of other consti tutional terms. If this split were decisively resolved by the addition of new members, the court could proceed to mark out a less ambitious course for itself and bring about greater harmony within the Government. The Supreme Court’s power over legislation is not defined or bounded or even mentioned in the Constitution, but was left to lurk in inference. As Mr. Justice Stone has well said, "The only check upon our own exercise of power is our own sense of self-re straint." I have attempted to review dispas sionately some of the failures of judi cial self-restraint by which the Constu tution “as the Judges say it is" has departed from the Constitution which Woodrew Wilson said "is not a mere lawyer’s document; it is a vehicle of life, and its spirit is always the spirit of the age.” -- ■ . GASQUE DEVELOPS COLD Representative May Remain Two Weeks in Hospital. A severe cold added iO the discom fort today of Representative Gasque ' of South Carolina, recovering from a heart attack in Walter Reed Hos pital. Aides said it probably would be two weeks before Gasque could return to his duties at the Capitol. „ Security Bill Passes. COLUMBIA, S. 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