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Show II ISmw state CharJes Baldwin Is Elected fflj President of J lie Bar III CHANGES ARE PROPOSED IX THE CONSTITUTION Mil .Meeting Will Be Held in April U' to Consider the Aniend- Th Slate Bar Association of Utah held 'i iis eleventh annual iiiootlnsr In the dls- :Hljf trlcf court room in the Federal building Monday afternoon, and among other III business transacted elected Charles Bald-1 Bald-1 ,Bjl win mutter In chancery and referee in -THill irfinkrnptey. president of tlio organ tea -fialMl tlou for tho ensuing year. 11 Judge Lc (.'rande Young, the retiring j'txii picsldent, delivered nn address upon the Jl9' pi'Oposed amendment to the federsil con- f; 1. stllution providing for an Incoiue tnx. f , Ij 'i his amendment will he passed upon by jiml ' the le-i'skuure.s of Hie various states one El Kit' I venr from now, :it)d Judge Young, In a ; iu-ost forcible uuinner, directed the aiton- j Hili'lf i t,0n OI' tl10 members of the bar to the Iin- l illDil i porta nee of the question. . I f ilfilli Some changes In the constitution! wore lilillll jiropoacd, oiii! providing for scml-nnnunl ffl i mooting?, one In April and tho other In I iflt US October, hut those propositions could not f lgii In- passed upon at Monday's meeting, as iiilj the present constitution provide? that its tilt () provisions cannot hr,. changed unless by lilillll .two-thirds vote of all tho members ol HI Hi. asfoointlon. and but very tew were lil-jmi present. However, an ndjoitvnment was Mil ! t.ikc-n until April, when the proposals will Hllilf . he considered. Stephen L. P.tohurds was ioctod Eecrfiiniy and L. U. Swsnicr trcas- ill r President Young's Address. Hi I'M HI Judge Le Grand Young, president of ill I thu association, as is5-the custom. Hijmi &( delivered his annual address. 11c said. I n:U in pari: 111 "As vovi well know, one more year and Kill tho legislature of the utatc will again Mh meet, and there are. some questions In D rtsard to the general laws, particularly J In regard to the practice of our courts. i which are necessarily Interesting tojaw-! tojaw-! ill vers, and to which It mishl he prolitable I fyp them to give some attention. Ill Hi! "There Is. however, one matter that f IH i -will come before tho next legislature that Mm I' inicht not be uninteresting for the mem-jjtll mem-jjtll hers of the bar to consider at this time. Nil 1 j nave refeivnco to the proposed amo.nd-I amo.nd-I Hif I ment of tho constitution of the Lulled urates, which was nmoo-iuco iu m- X! fulled States senate July !. ISO!', and wn , which, tinder our system, will have to be fit ' ratillcd bv throe-four l lis of ibe lcglslu-. I'ijr) L turcs of the several stPtes before il b-lHf b-lHf comes a pnri. of the law' of the la no. )m . Tlifs proposed amendment reads as tol- ifp h' lows: 'The congress shall have power to (u!UU Jew and collect taxes on Incomes, from lajl , whatever source derived, withoui appor- 9J( i tionmonl among the several slates, and till I li T.-ithout retard to any census or enumcr-llffN enumcr-llffN .ition-' Subdivision three, section two of fyl( the Constitution of article one. provides IfJlll 1 Unit Uoprescnlallon and direct luxes iffir ' shall be apportioned among the several fit " ' states which may be included within I7i ' thi.x union. ' Then agaiiv the tirst para-1M4 para-1M4 i graph of section eight roads: 'Thai con- HhJ ;:iess shall have jiowcr to lay and col- faji r 'ect taxes, duties. Imports and excises i j . e That all duties. Import and If; 1. cxolses shall be uniform.' This proposed IIIUH i auron'dment Is a result of the decision of til . ibo hiiprciue court, holding invalid the 3fn a:Lof :ingress of August ."... 1S!H. known liiitll . as the income tax law. This law pro- ill ' M'de.d that after Januarv J. lSn.'i. and m . until January 1. 1S00. there should bo H sWr1' nefscd and paid annually upon the Mil gains, piollts. and income received in the Hr prt-ccdlnir vcar by every jiei-son rcsidinc )'! Iii the I'niled States, a tax of iwo p-r H'flH 1 wiitimi on Hi" amount so derived over ! ; ninJ above four thousand dollars. H Sonic of the Exoniptions, uHU ;J,artnersliips arc e.cluded from tills i Mr pruvision. Stales. munleipnliMes. cor-. jfll lMiratlons. 'associations, orcranivced ami h , euiiduclod for liharltitble. religious or ed- jw , i ui'Otloual purposes: stoeUs. shares, funds l , or securities held by any lldnciart"' i' H trnstoe which is conducted on the mu-jnQ mu-jnQ tital plau and solely for the benefit of 'Jtt ,. i jiolicyliolclei-s. all these are exempt. H 1 "Jt chiluied by those asking the I jl ,i ?Itl of the court that tin- Ineomo tax. lilfj Uw Aa? In violation of the provisions of !i!K ; tie Constitution of the I'niled States, be- in:sfi. first, the law in question ImpO?- iug -,i iax iu ibe income of rents of real W ej.t;ite. the;vby imposes a lax upon lite Bjjf ;l real estate itself: ami. second, the Im- l jffl v ro::inc of a tnx on the interest or other mI it income of bond-: or p'Tsunal pnoperly 1 . I hereby imposes a tax upon the personal J :' estate itself, ami that such a tax was a I direct lax. and void because imposed I1j 1 -without regard to the constitutional rule I Pi ' of apportionment: and. third, that Ibe J SI law wsif' invalid becan.-c Imposing indi-j S7 reel taxep in violation of the const it n- i W91SI li'.nal rcoulremcnt of uniformity. The Ifijir vlaim was also mad I hat laxalion shouUi ln not only be uniform, but should he eiiual hi 1 and imnariial; and that the law was in- 11 ' valid ,for imposing a tax upon income Hflljiill that v.as ivceJvel from stale and munl- W rljial bonds, which -was in violation of JIKgll a great, unwritten .prlncinlc that the ill ' Government should not tax the Instru- i mentalities of the states, nor the states the Instrumentalities of the general gov-IMl gov-IMl erument." IM Quotes From Constitution. H;K) After quoiln from the Coii.slilution of 'Bill tli" ntition. Judge Young said It would be nHI eeu that taxe a n.1 representation .uo hand in hand, and must bo apportioned: I r! but duiie. imposls and excises are not H HI K "llH V'Hy- hut they were bound lo 1 ,in nu'form. After au extended dicus- mm n w,,al was the precise manning of CI a direct ta. Judire Young'ald: IB Ml 'One -would think tliat from the h ww , ommon esproesioii of t;e term 'direct 111, MV6R' or 'direct tax.' wft would tlnd some IJffi ! i exact definition of that phrase, but the , term had not, up to ihe time of the de- u J i eision on the income tax law iu 1?0.". an IB , exact definition." J Jiidge , Young then reeiTed to the i-on- IS Arption of 17ST. which framed the I'on-j I'on-j U 1 (dilution. TUotlntr from several of the JJj 1 hpealters of that time relative to a "di-J "di-J 9ff ; rect lax." Basing his opinion on the JM 1 inotatlon. which hnwed a great llffer-J llffer-J ence of fipinion. the speaker said It wax J IB evident that at the time of the adoption J of -the Constitution the. nuestiou was not Jin definitely ettled Tklr. Young believed J fB that the definition of one of the speakers J at the famous assembly was generally J Bh ar copied. namely,..that a general tax on j ;' :11 ta-xable properly was a direct tnx. J 11 lireausc it was pa!ij without being rec-jj rec-jj 1 omp'Misod by the consumer. Dut what S i seemed to b 'of most interest to the jj makers of the Constitution was that rep-J rep-J SV ' veont;ui-!i should tollow taxation, and fj this, would, have been practically lmpos-BJJJ lmpos-BJJJ sirle uudtir tho direct taxation system. H Hi' Docision of the Court, iV Hit' Judge Young then mioted from a num- BJJJ villi ler of decisions bearing on the point. Il l one. of theur as far back as 1706, with JJJJ Hi! reference to the. l;iv levied on carriages. JBtfil Then he gave some exli-acts from the fi I oplnloir rendered in tlte income tax law J B(i as.;, na'iucly, that, a tax on mil estate HHftj being a direct tax. the tax on the in-jj in-jj Hf Vt i-Mine uf re;jl estate was praellcally the Uf W same thing, and that the tax uii uiuni- Hl V eipal secuvltley v.as a tax against, the in-Hit in-Hit 1 st ru mentalities, of ilu- stale, and there- 9" i ' -foi-e a violation of the Constitution. S.v-J S.v-J wBM I ei al important questions, howevei . v.ero S HU, ' left unanswered in that opinion, he Haf(. . Jn a. subsequent opinion, however, the Held of Inquiry being, broadened, the following were the conclusions of the IW L Miprcmc court ot the L:iiitcJ Staten. JJ fJBI "First, we adhoie lo the opinion at-JJ at-JJ jl 1 ic.tdy announced that taxc-s xm real ch-1 ch-1 iru behur Indisputably direct '(axes, ' tuNep on the rents or income of real c.i-B'BH.i c.i-B'BH.i tale ure equally direct laxes. BSH " ".Second, we are of the opinion thai HH taxw on personal property, or on the I iucome of personal pmpcrly. nre llke- SB:! v,l'e direct taxes. 'J "Third, the taxes Imposed by la'ctlous ' ' twenty-scveu to thirty-seven. Inclusive, jj; n ihc' iict' df ISO I- so far as It fall;; on JJ BH' tlK" liieome of real estate and of per- , nnial property, being a direct tax in tlio JtfJjJJ, mcun'ing of the Constitution, ami there- JJ ' fori unconstitutional and void, hee.nlsc JJ 9Jl notJ . upporUou.'il to l-eoivseulalinn. nil flj those sections c'oj:titutlng one entire scheme of luxation arc necessarily invalid, in-valid, thus practically holding the whole act Invulid." In conclusion, Judge Young said: "And now the important question arises and is lo be considered by the legislatures of the several states and pnrllculai lv bv this stale, whether or not we are jrnlnir lo sustain an amendment to the (.'on-stitutlon (.'on-stitutlon that practically does away with tho?e time-honored principles iu regard lo direct and indirect taxation and to representation going hand in ham) wltti taxation, so strenuously fought for and I carefully maintained by the builders of l the Constitution. W we sustain an amendment that opens the door to taxa-; taxa-; tlon that is utterly Inconsistent with the fundamental principles of our covern-ment, covern-ment, just because, in the language of a chief justice, a. government of delegated powers .should be found lo be not less poweifnl but less absolute than the Imagination Im-agination of the advocates of governmental govern-mental power had .supposed? "iXo one wishes to curtail or limit the I government of the fulled Slates In its necessary and proper powers; no one having iin Interest a I bean denies to the government, If the cxirency arises, the power and right to take every inch of ground, every piece of property. na. to suborne to its demands every cliizen of ! this great republic, bui If all these are la ken they should be taken iu accordance i with the rules of the law of the land and never contrary to those great bulwarks bul-warks of civil liberty so carefully prepared pre-pared by the eminent men who 'sat in the convention of J7Sf." Finances of Association... Richard ". Young, represent ing the executive council, said the council had no report Co make, except to submit Its approval of the report made bv AY. A. McCrea, treasurer. This statement showed that In January, ifjoii. ibe total on hand was 5ni.ni, The receipts since then were $"."4. Hi. the disbursements fill..!), th.- balance on hand Januarv la this year being .'?,.'L'2.:il. The report 'was approved. There were no applieallorLs for membership, mem-bership, which was the next business on the calendar, and I he committee on grievance? bad no report lo make. JOvl-rienlly JOvl-rienlly the members of the bar entertain ibe most amicable relations one toward another. The standing committees had no report to make. Changes in Constitution. Jsuues lngebretscn. reporting for a special committee, recommended that the constitution be amende that semiannual semi-annual meetings shall be held, one the first Saturday following t lie first dav of the month In April and the other n October: that the annual address of the president be made at the April meeting; meet-ing; that the executive council arrange for papers' ami addresses at both meetings: meet-ings: that on the evening of the dav of the April .meeting a banquet be given and a smoker on ,the evening of the October Oc-tober meeting. Further changes proposed were that all applications for membership be icferred to the oxcruthe committee, who shall report to the council and no one shall bf admitted tiniest by a two-lhirdr vote of the members. It is proposed that the membership In th association shall be limited to members practicing in th supreme su-preme court: that th initiation fe shall be $." and lh annua dues Honorary meinbTS shall be Judges of the supreme and districts courts "and nuch retired members of the supreme conn bench as shall be r&eommeiidrd. It vn also suggested sug-gested thai a coimnitt.ee to obtain .members .mem-bers be appointed. It was at this point that Judge C. S. Varian arose and asked that the eon-si eon-si ilution be consulted to' ascertain whether they could pass those amendment? amend-ment? at that mcetlnc. The seerctarv announced tinti!V constitution read that It should remain unalterable unless by vote of two-thirds of all the members As there were only some score present. n-Mlon had to be deferred. Judge Yarlan then moved that when the association adjourned It adjourn until t lie- first Saturday Sat-urday after the first of the month of April, and meet at S p. m. for the purpose pur-pose of considering the amendments proposed pro-posed to the constitution. Members who cannot attend that meeting- should peni in their atiI" or assent or dissent iu writing. writ-ing. TlA motion was adopted. Report on Ethics. Chief Justice Straup, .representing the commit ten on ethics, submit ted as the canons of ethics of the profession the one adopted by the American Hnr association. UtOS, and recommended Its adoption. It. waM adopted and ordered spread upon the minutes, so that when the proceedings are printed evcr member will secure a copy. Humor of the Profession. Stephen 1,. Richards read whal he termed a chapter of Incident: they were really a number of humorous anecdofs, recently compiled by the Tlon.j Adlai K. Stevenson and entitled "Our Jxienl Calling." Call-ing." i K. A. Walton delivered an address on "The Rules of Law." The election of officers eame next. K. 13. Critehlow und Charles Hnldwln were nominated for the presidency, jyid on a vote being taken Mr. Raldwln secured eighteen voles. Mr, Oritehlow live, and the election of Mr. Baldwin was made uiuiulmou". Stephen L. Richards was elected secretary and L, 13. Swaticr treasurer. treas-urer. The (dd executive council of five members was renamed, as follows; R. AV. Young, Yaldomar Vnn Colt. II. .1. Dlninny, Frank K. Nebekor and Cieorgo llaiversoii of Ocden. On motion of 1'.. P. Chrislensen. the executive ci.unctl was requested to' ar-raitg" ar-raitg" for a banquet at the April meeting meet-ing and then the barifsUirf adjourucJ. |