Evening Republican, Volume 20, Number 250, Rensselaer, Jasper County, 18 October 1916 — 40 YEAR OLD SUIT OVER COTTON TAX [ARTICLE]

40 YEAR OLD SUIT OVER COTTON TAX

$88,000,000 INVOLVED WOULD BE REFUND TO SOUTHERNERS WHO HAD PAID ASSESSMENT ,/ EIGHT JUDGES COULD NOE AGREE Bill Introduced to Have Court of Claims Take Up the Original Case Memphis, Tenn.—A suit brought by a Memphis man who died 40 years ago may yet prove to be the basts of i refund to Southerners of something like $88,000,000 which the Federal Government obtained through a tax on cotton during and for a few years afer the Civil War. Congressman Clark of Florida has introduced a bill in congress instructing the United States Supreme court io decide the question of validity of >he claims. It provides that the ease of Farrington against Saunders be referred to ,he court of claims witb instructions •c hear and determine the case and to pronounce judgment upon the law and facts, first it may be carried to (he highest tribunal, where the constitutionality of the act may be determined. The ease of Farrington vs. Saunlers went once to the Supreme court from this city. It was brought by William M. Farrington against Rolf S. Saunders, internal revenue collector, :o test the validity of the cotton tax. Saunders won in he circuit court in 1867, and upon its hearing in the United States Supreme court eight justices gat. Four of these favored affirmmce of the flower court and four favo'reff reveiFSilV which division result(d in an affirmance of the lower court. A record of the case appears only in one book, a recover of briefs, volume 216. No written statement of the four Justices who held for the constitutionality of the act appears. All there are contained in this volume are the pleadings, the arguments of the attorneys ind a statement of the court's findings. It is not often that the Supreme court of the United Staes changes its mind, but it does happen, and some lawyers and statesmen who have followed (he policies of the Supreme court believe that if the cotton tax, which was pronounced legal and contitutional 40 years ago, could again l>e passed upon the court would reerse its former decision, a favorable decision is obtained Clark believes hat an appropriation will follow as a matter of course, as in the refund of (he direct land tax. The appropriation made by-Congress to pay many southern claims included in the omnibus bill show the tendency of the Government to make restitution for wrongs committed half a century ago.