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of a large income are often scattered all over
descendants to pay.
Part of this debt will the Union, and the State which its fortunate probably be in the shape of more fiat money, possessor selects to reside in cannot tax them. to plague rich and poor alike for a generation To make the tax efficient the owner and his to come. property should both be within the jurisdic 'Moreover, in time of stress, it is most imtion. State income taxes never have been portant that the nation may have recourse to successful, and the result of this decision is taxes which will be both certain and elastic; probably to release individual incomes from in other words, to taxes which may be increased all effective taxation.”
or diminished with some certainty as to the Mr. Whitney then dicusses the consequences, amount of money which will thus be obtained. in part, thus:
This is the case with income-taxes. Great It is easy to make light of such a decision Britain, when it adds a penny in the pound to in times of peace, when we have immense reve the tax, knows pretty nearly what additional nues from customs duties to help us along. revenue will come in. This is not the case But shall we always be at peace?
And can we with excises or customs duties, especially the count upon the customs duties in times of war? | latter. Increasing the duty on an imported Many prominent men--senators, representatives, article often means decreasing its importation. journalists and aspirants for high office-would On the other hand, if the duty remains unlike to see us plunge right off into a war with changed, or even is reduced, still its importathe Kingdom of Great Britain and Ireland. tion may decrease from decreased use or from Let us assume that they succeed in getting us growth of domestic manufactures. to do so.
Let us assume that no other nation “I have said that excises and customs duties is dragged into the war against us ; that no in- rest on the shoulders of the poor man. I jury is done to our commerce by hostile Aeets ; mean the man of moderate means, whose inand that our customs duties therefore remain come is exhausted in the support of himself as productive as ever upon imports from neu- and his family in a moderate degree of comfort. tral nations. Still we lose at once our revenue Excises and customs duties come mainly from from the products of the British Empire, two-articles of general consumption. It is admitfifths, say, of the custom-house receipts. Add ted by most statesmen and economists that they to this deficit the expenses of the war, and we
are mainly paid by the man whose income have the problem confronting the secretary of mostly goes out in obtaining such articles; and the treasury.
How is the money to be got? | that this man of moderate means, when the It will be wanted quickly, not by any slow revenue of the country is derived entirely from process of
apportionment and valuation. | such taxes, pays far more than his share in Doubling the existing duties would be no safe proportion to his income. This is especially reliance. As customs duties are raised, their the case with what are called 'specific duties;' product is apt to decline. Excises will of which, as John Stuart Mill said in England, course multiply. Heavy duties will be laid on are 'a flagrant injustice to the poorer class of gross receipts from transportation, most of contributors, unless compensated by the existwhich, like our present duties and excises, will ence of other taxes from which, as from the rest on the shoulders of the poor man. But present income tax, they are altogether exempt.' will this suffice to make up the share which ought So Senator Sherman in 1870 said that the into be borne in such a war by the present gene come tax of that day was 'the most just and ration ? That will be the problem. And as equitable tax that is now levied by the United the Supreme Court has closed the door upon States of America, without an exception,' bewealth, perhaps the nation will find its way cause it was the ‘only discrimination in our out through another door opened by the same tax-laws that will reach wealthy men as against court. Perhaps it will pay its way by a new the poorer classes of people,' who still ‘necesissuance of greenbacks. Because the wealth sarily pay nine-tenths of all the taxes.' This of the country cannot be taxed effectively, the possibility of a balance between the poor and the impositions upon the poor man will be doubled, rich is removed by the new constitutional inand an immense debt again established for his Iterpretaton.
“There is another possible effect of this de- merce, the legal-tender notes. They can incision, worthy of grave consideration. I have quire into the constitutionality of the Fourteenth already mentioned one point of similarity be- and Fifteenth Amendments. When some new tween the Federal Supreme Court and the socialistic law is wanted, they can demand a British House of Lords. There is another. convenient constitutional
power from their Both can be 'packed' if the other branches of packed Supreme Court, as a Congressional the government wish a decision reversed. For majority looks to its speaker for a convenient this and other reasons it is of extreme import- parliamentary rule. Will wealth, for the preance that the Constitution should be regarded sent moment released from a small pecuniary by the voters of the country as a thing fixed and assessment, profit or loss in the end by the new immutable save by an amendment adopted by gospel of instability? It may be well for the themselves, – as a form of government which wealthy reader, laying aside for an hour the can indeed expand and adapt itself to new newspaper which daily reflects his ideas, to phases of civilization, but which is not subject think this question over by himself. to alteration according to the varying person “ The Supreme Court decision did not turn ality of any single body of men, however august. upon any of the special objections raised to this This is of especial moment as to those consti- particular income-tax. Hence a discussion of tutional provisions which have a political aspect. this tax, as distinguished from the ideal incomeMuch of the reverence paid to Supreme Court tax, is not appropriate here. The exemptions decisions is due to the fact that, except in the were unusually great, owing to amendments damaging legal-tender cases, that court has, secured from the Senate by associations claimprior to the present year, so consistently sol- ing to be quasi-charitable in character. Otherlowed the doctrine of stare decisis when ex-wise it differed from its predecessors only in pounding such provisions. The American peo- details. The lowest income taxed was $4,000, ple have been taught that the Constitution that being assumed to be the upper limit of the grows, but does not change, except when they incomes unfairly discriminated against by prethemselves openly set to work to change it. vious tariff and internal revenue taxation. The The stability of our government has become limit of the income-tax of 1870 was $2,000. the wonder of the world.
That of the highest grade of the graduated In conclusion Mr. Whitney says: “I find it income tax of 1864, discussed in Judge Sprighard to divest myself of a fear that the new er's case, was $10,000. principle, if it shall receive any further applica “The question whetheran in come-tax can tion, will open a new era for the court. The properly be levied in time of peace is one that reasoning which segregates the nine judges of cannot be decided by a court. Congress is the to-day from the nine judges of thirty years ago, judge of the necessity, at any given time, for which charges the present judges with the re- any tax which can be levied at all. sponsibility of reviewing the errors of their pre- cestors made many promises, when they were decessors, destroys the continuity of the court trying to secure the ratification of the Constituin the public mind. The same reasoning segre- tion, as to the rarity with which direct taxation gates each individual judge from his eight asso-would be imposed. Is soon as they began ciates, and properly places his individual por- work, however, they admitted that it was a subtrait at the head of the column which sets forth ject as to which policy must be the only guide. his individual opinion or records his individual Any tax levied may properly be called a warchange of mind. But the public is not satisfied tax so long as the treasury is struggling with an with an unlimited veto-power in any individual. immense annual deficit, where, but for pensions If the court establishes the doctrine of change. to veterans of the civil war, we should have an the people, by adding new justices, can control annual surplus of double the amount.” and direct the movement. They can bring up again this question of the taxability of wealth. We publish in this issue of the LAW JOURThat, probably, is inevitable. They can bring xal, an article on "Legal Education and Adup again the national bank, the control of commission to the Bar," by George Wharton Pep
This article was read at the first annual are being made throughout the country and in this meeting of the Pennsylvania Bar Association,
commonwealth to accommodate legal instruction to at Bedford Springs, on the roth day of July,
existing conditions; and third, to suggest certain
practical considerations with respect to legal study 1895. The meeting was one of the most successful State Bar Association gatherings of ciation to that important subject.
in Pennsylvania and the relation of the Bar Assolawyers which has been recorded, and the
I. In referring to methods of legal study which papers read at the meeting were all of special have prevailed in the past, I have no intention of merit and value. Mr. Pepper is one of the rehearsing in your hearing the now familiar story leading lawyers of Philadephia, and though a of the growth of the English system of studying young man, has already been recognized as a
law and of the rise of the Inns of Chanceries and
of the Inns of Court. I lawyer of brilliant attainments and well read in
suppose that this story will his profession. He is a lecturer at the Law always represent to the English-speaking lawyer the
romance of the history of the law. It is in connecSchool of the University of Pensylvania, edi- tion with these " noblest nurseries of humanity and tor of the American Law Register and Review,
liberty that our imaginations like to picture the and has a large practice in the Quaker City, legal giants of the past, fitting themselves by a long The way in which Mr. Pepper has handled his and arduous course of preliminary training for the subject gives a slight idea of his ability, while mighty legal feats which they were destined therehis thorough knowledge of the subject of legal after to accomplish in a wider arena. education gives the article a prestige which has traced the quaint and pleasing picture. By no
one has the outline of the story been more gracefew authors could attain.
fully given than by one of the officers of this Bar
Association, Samnel Dickson, Esq., in his address LEGAL EDUCATION AND ADMISSION TO
on “The Methods of Legal Education," delivered THE BAR.
four years ago before the Law School of the UniA paper read before the Pennsylvania Bar Association at itsversity of Pennsyvania. He there describes that
First Annual Convention at Bedford Springs, Pa., by sanctum sanctorum the Middle and Inner Temple, George Wharton Pepper, of Philadelphia.
about which literary, as well as professional associaRalph Stone, Esq., of Michigan, recently read a
tions, are thickly clustered. He reminds us of the most interesting paper before the New York State
worthies who there gained their first acquaintance Bar Association on “ The Mission of State Bar
with the common law, and especially of BlackAssociations." The address was a thoughtful
stone, who wrote part of his Commentaries at No. one and it is a significant fact in connection with it 2 Brick Court, “in spite,” as Mr. Dickson puts it, that the author considers the primary mission of a
“of the noise made overhead by Goldsmith and his bar association to be in the field of legal education. friends, who played blind man's buff before supper “ There is,” said Mr. Stone, no legal problem be- and wound up with dancing.” Our purpose is more fore the lawyers of this country to-day that should strictly a practical one and, therefore, we cannot receive more attention than this. On its solution permit our minds to dwell long upon the pictures depends the future, first of American jurisprudence, which such descriptions call before the inward eye. and, second, in a very great degree, of the social To us, however, it will always be an interesting and and business and commercial interests of the significant fact that the learning of the Temple and people, since lawyers, of necessity, influence legis- the inspiration which must have come from work lation more than any other class.” It is, therefore, done amidst such surroundings has found its way peculiarly fitting that the Pennsylvania Bar Asso
in direct line of descent into the very midst of our ciation, in its first annual gathering assembled,
own commonwealth, in virtue of the circumstance should devote at least a portion of its time to the
that many of those Pennsylvania lawyers whose consideration of certain problems in legal educa
names we most revere received their legal education tion and certain practical questions with respect to in the Inns of Court, and studied at the feet of the the standard of preparation required of candidates Gamaliels who adorned the English bench in the for admission to the bar.
last century.' With this end in view, I propose first, to say a few When I speak of methods of education that have words in regard to methods of legal study which prevailed in the past, I have in mind a much more have prevailed in the past and to consider how far, if at all, the conditions of legal study have changed
The Bar is familiar with the “History of the in our own time; second, to review the efforts that Antiquities of Inns of Court, first published in
1790. The latest work on this subject is Loftie's See LII Legal Intelligencer, p. 185.
“Inns of Court." London: 1895.
recent past than that to which I have just adverted. sumed in attention to office work is so great that I refer to the office system of instruction which the preceptor has little or no time to devote to the (having its counterpart in the mother country and serious task of instruction; and, so far as the prein sister States) once represented the only roari ceptor himself is concerned, the student derives no along which students of the law could travel. To benefit from working within the sphere of his influsome extent, perhaps, the system still exists in
The introduction of modern business Pennsylvania and elsewhere, but the changes that methods into the law office and the general employhave taken place in the administration of the ordi- ment of stenographers and typewriters has put upon nary law office and the rise of the modern law other shoulders tasks which formerly fell to the stuschool seem to indicate that the system is obsoles dent's share; and as far as the work of running the cent - if not altogether obsolete. I can readily oflice and indministering its business is concerned, imagine that there are many among you who ques
the student has, in most instances, become the fifth tion the accuracy of the statement just made.
wheel of the conveyance. In the city of PhiladelThey would, doubtless, seek to contradict it by i plia the oflices where careful and systematic inpointing to the hundreds and hundreds of students struction is given to the student by responsible perregistered in the oflices of practicing members of
sons may be counted upon one's fingers. I use the the bar throughout this great commonwealth at the expression “responsible persons in view of the present time, the head of the office being their pre
fact that in some offices where the system nominally ceptor of record and charged (in name at least) survives, the duty of quizziny is wholly delegated with the responsibility of directing their studies,
to clerks or assistants of very moderate intellectual In referring to the system of office instruction, how - ability and of very slight legal attainment. There ever, I had in mind a relation between preceptor
are many cases in my personal knowledge in which and student which is not merely nominal but real.
the student, during the three years of his tutelage, I am aware that the custom of office registration is
never once came in contact with his nominal prestill general, and that there are many portions of ceptor in regard to legal matters; and the relation the commonwealth in which it may be said to be
between them (excepting in so far as it existed on universal. In the old days, however, there was an
paper) consisted in the exchange of conventional almost feudal relationship between the law-lors and
l'pon the whole, therefore, I have ventured to student. The preceptor actually mapped out the course of study and actually supervised the reading fast becoming a thing of the past. I do not mean
assert that the office system of instruction is, or is of the student. Regular quizzes were given and
to assert Ulat it has been abandoned because it was given frequently. There was constant intercourse
ineflicient. In many respects it was a better system in those days between the head of the office and
than any which compete for its place. My belief, the merest tyro who was opening his Blackstone for the first time. In return for this instruction and its continuance is practical impossibility. Its re
however, is that a change of conditions has made guidance, the student performed services of real
viral, therefore, need not be discussed. If the cirvalue to his preceptor. Before stenograplıy was
cumstances wwer which the modern lawyer praccommon, before the typewriter was invented, and
tices his profession bave led to the decay of the before printing was as commonly resorted to its it is now in the preparation of legal documents and
office system, any effort to reinstate it must fail unbriefs of various sorts, the student did the writing task of effecting a radical modification of modern
less we are prepared to undertake the very serious of the office, copied letters, wrote briefs, prepared pleadings and, in many instances, drew deeds of
professional methods, conveyance and other title papers. In intelligent I venture to suggest, also, the thought that the attention to this routine office work resulted in rapid growth and development of the law during giving to the student a training in the principles the last half century and the multiplication of new and practice of his chosen profession which, when fields within which legal principles must be applied. tested by its results, unquestionably supplied the . have led to il demand for i system of instruction bar with a body of trained and competent lawyers. more comprehensive in its scope than that which
But, to-day, the mere fact that numbers of stu was given under the olier system. In the old days dents are registered in numbers of offices through the student read his Black-tone and Kent and grapout the commonwealth is in fact which, in itsell, pled with (obe mpon Littleton and Fearne on regives us little or no information about the alleged : mainders. Sometimes Story's text books on Equity decadence of the system of instruction which I and Contracts were put in his hands, but the office have outlined. The true state of the case, its I um- quizzes as a rule were contined to the law of propderstand it, is that in the average modern law office. ! erty and to the intricacies of practice and pleading whether in great city or smaller town, the time con-, at law. Blackstone's single chapter on Corpora
tions was thought to be a sufficient treatment of that by any intelligent person in all its baldness; for if branch of the law for the student's purpose, and it were, the logical conclusion would be that prethe great commentator's summary of the law of con paratory study and examinations for admission to tracts in another chapter, represented the extent to the bar might be forth with abolished, and that the which it was thought desirable that the student only requirement insisted upon as a condition of enshould dip into that particular fountain of learning. tering upon the practice of the law should be (in The separate study of torts as a body of law was imitation of the rule prevailing in many of the not then common. Special developments of the Western States), the possession of a good moral law of contracts—such as insurance, bills and notes, character and an unlimited amount of assurance. partnership, the contracts of carriers and the like, Probably the real view of many of those who make were not specifically included in the student's cur this extreme assertion is merely that preliminary riculum. Constitutional law was taught in its ele- study should be aimed primarily at the acquisition ments; but constitutional law, when the office sys- of a knowledge of legal principles in their applicatem was at its height, was a body of law far less tion to legal problems of ordinary occurrence, and formidable in its bulk (although perhaps its out that the student should not be expected to be poslines were no less grand and imposing) than the sessed of extensive and minute information upon a constitutional law which we know to-day. A lauda- great variety of legal subjects. In other words, tor temporis acti would, perhaps, sum up the situa- they but echo the exclamation of Lord Coke: “God tion by saying that in the old days it was a case, forbid that counsel should know the whole law." not of many things, but of much. In a sense this
While uniting in this pious ejaculation, we must not is true. A few things were taught, but they were
forget that sooner or later legal knowledge must be taught thoroughly and well. At the same time the acquired by study and not by attrition, and that stage of development which the law had reached
there are vast domains of legal knowledge which made it possible to disregard the many things for
may profitably be explored otherwise than in conthe few, without leaving a serious gap or hiatus in
nection with active practice. It should seem, therethe student's preparation. One or two quizzes a fore, to be the part of wisdom so to utilize the three week enabled the preceptor to give to his students
years set apart under our system for legal study as all the guidance that was necessary, and the narrow
to enable the student to gain a maximum knowlrange of subjects made it possible to conduct an edge of legal principles, and to explore as many exhaustive examination into the underlying princi- important fields as possible before the distractions ples of the subjects of study. I think it may of active work begin. In other words, it surely safely be said under the conditions that prevail to
cannot be seriously disputed that it is an advantage day that, in the vast majority of cases, so meagre a
to come to the bar with a large stock of previously supervision of the preparatory work as is repre- acquired legal knowledge; although it should seem sented by two or three quizzes a week will result in that even this proposition would be denied by those bringing to the bar students whose preparation has / who advocate the extreme view above adverted to. been fragmentary and lacking in symmetry and pro- | Of course, a student cannot master the whole law. portion, in the sense that their familiarity with a
Under our system of jurisprudence it is even doubtgiven subject of fundamental importance is greater ful if such a result can be accomplished in a lifeor less as the case may be than their familiarity with time.* But the conclusion from this consideration another subject of equal importance. What they is merely that we have before us a problem of selechave learned as the result of their own unaided tion as to what the student shall study and a probefforts, they have learned after wasting a great deal | lem of methoil as to how he shall do it. This is of time in floundering about in mire from which a another way of saying, so far as the problem of sehelping hand might readily have extracted them. lection is concerned, that it is necessary to deterWhole fields of law are terra incognita to students mine what we mean by the proposition referred to who complete their studies (if the word “com
a moment ago, that the student of law should faplete can be used in such connection) without the miliarize himself with the application of legal prinadvantage of intelligent advice in mapping out a ciples to problems of ordinary occurrence." What course of study and constant assistance in prosecut- are the problems of "ordinary occurrence” in the ing it. I know that there are many who will reply practice of the modern lawyer ? To answer this that a student's legal education begins only upon ad question careful observation and much thought are mission to the bar, and that, for practical purposes, undoubtedly necessary. It is, to say the least, just it makes little difference whether or not he is wholly as important that the student who comes to the bar ignorant of the laws of the commonwealth at the to-day should know (for example) what is meant time be takes his oath to support them. This propo
* Ihring, cited by Committee of Am. Bar Assoc., p. 335 of sition would probably not be seriously maintained Vol. XIV of reports.