It is hereby ordered that the following land in Arizona, being a part of those withdrawn by Executive Order of December 12, 1882, for use of the Papago Indians, be, and hereby are, restored to the public domain: Section 16 and sections 19…

If the court should maintain its former view, no tax would be collected at all.

The tax on net income is preferable to one proportionate to a percentage of the gross receipts, because it is a tax upon success and not failure.

I am informed that a 2 per cent. tax of this character would bring into the Treasury of the United States not less than $25,000,000.

It is undoubtedly a power the National Government ought to have.

This course is much to be preferred to the one proposed of enacting a law once judicially declared to be unconstitutional.

If it should ultimately reverse itself, still no taxes would have been collected until after protracted delay.

For the Congress to assume that the court will reverse itself, and to enact legislation on such an assumption, will not strengthen popular confidence in the stability of judicial construction of the Constitution.

Another merit of this tax is the federal supervision which must be exercised in order to make the law effective over the annual accounts and business transactions of all corporations.

It imposes a burden at the source of the income at a time when the corporation is well able to pay and when collection is easy.

This order shall take effect not later than six months from the date of the promulgation thereof, except for the use of old French dump cars in use on the Panama Canal, including also the couplers of locomotives necessary to operate them…

I transmit herewith the fifth special report of the Commissioner of Labor.

An examination of the records of the Attorney-General's office as to the amount of business in the courts in these districts leads me to believe that two districts would provide amply for the disposition of all public and private cases.

A serious question would be raised as to whether these officers were not at once legislated out of office and vacancies created.

No provision is made for a continued discharge of the duties of marshal and district attorney by the present incumbents.

The law creates two new officers, whose aggregate compensation may be $12,000 per annum, without, it seems to me, a justifying necessity.

As these vacancies could not be filled immediately, the business of the courts would seriously suffer.

The law should at least have contained a provision for the continued discharge of their duties by the incumbents until the new officers were appointed and qualified.