Show I VERBAL OTEL WIHTXBY AND EDMUNDS CROSSED SWORDS YESTERDAY Income Tax inTfo Sense u Land Tax Eilmuiiils Says the Last Con grcss OTeraicypcil the Iiimita of the Constitution C0nUtt1OI Washington March 11 Assistant At torneyGeneral Whitney resumed his argument ar-gument in sustaining the Income tax law before the Supreme court today Mr Whitney addressed himself to the question ques-tion of uniformity of taxation In answer ton charges that the Income tax violated vio-lated the principles of uniformity He contended that the limit of S4COO fixed by the law was not class legislation Concerning Con-cerning the exemptions allowed to certain cer-tain corporations he said that In the District Dis-trict of Columbia building and loan associations asso-ciations and savings companies were frequently fre-quently exempted by law a they were made up of poor people to whom the law gave special consideration During the war the law makers even exempted the mutual Insurance companies from the operations of the general tax law Mr Whitney said that the Supreme cour had already overruled the contention conten-tion that the taxation of land values and rentals as made by the income tax is invalid in-valid The state taxes were against the land and not against the Individual but the Income tax was not against the land but merely against the total income or the individual As this Income came inn in-n r i 1 part from land it was merely an incident inci-dent dentTe Income tax is in no sense a land tax I Is not on gross income from land and other sources but on net Income Mr Whitney took up the claim that the federal government cannot tax municipal or local securities held by Individuals as for Instance bonds issued on New York City He said it had been decided In the case of Bonaparte against the State or Maryland tat a state could tsn bonds of the city or state of New York 1 the state could exercise this power why could not the federal government do the 1 same Mr Whitney concluded at 130 and was followed by I Edmunds counsel against the tax He argued the past Congress ihad overstepped I over-stepped the limits pf the constitution in imposing this tax because lIe said It was short of money He argued that un der the law 05 per cent of the tax would be paid by 2 < per cent of the taxable voters Mr Edmunds closed with a plea for equality in taxation Ho declared it to be the mission of the Supreme court the tribunal of last resort to correct such mistakes and made a last appeal for a return to the principles of equality and prnciples elualty uniform justice even ifln doing so It became be-came necessary It to reverse a former decision Mr Edmunds closed at 330 and the court adjourned until tomorrow |