that great as are the evils caused by the improper or excessive use of stimulants, people who take wine or liquor in moderation, without injury, at least, to others, cannot be expected to surrender their right so to do. At any rate, they will not, despite any laws to the contrary that may be made. The history of such legislation in the States where it has been enacted shows that it has failed to accomplish its object. The result is that law habitually disregarded breeds contempt for law.

I have now recited a number of cases in which, in my judgment, clear violations of personal liberty have been either accomplished or attempted. Many others might be given and, possibly, those which I have narrated may not be the most flagrant. But they are fair examples of the tendency of the times. I must not be misunderstood. I do not criticise laws for safeguarding the persons of operatives in the various callings nor for the protection of the health, whether of the working classes or of others. It is also apparent that the present concentration of numbers of people in a single city, to an extent unknown and unexpected half a century ago, requires police regulations or restrictions of individual rights that would have been unjustifiable at an earlier period. When we have twelve story buildings with only one story streets it is plain that mere numbers would prevent all locomotion on the streets unless locomotion was strictly regulated. Density of population, doubtless, requires new regulation of private rights in other respects. Of all these I approve, but I protest against two tendencies of the times. First, to disregard as legal technicalities, on the plea of necessity, the constitutional safeguards for the security and the protection of the individual citizen as against the government, and second, to restrict the liberty of action of the individual, when the effect of such action is confined to himself,

except in the sense so often urged, that the community is interested in whatever concerns the individual, in which there is no force, as the community is simply the aggregation of individuals. Nor, do I complain of democracy. On the contrary, if I must be deprived of my liberty and rendered miserable, I am sufficient of a utilitarian to desire that my misery shall contribute to the happiness of the greatest number. But I protest against being compelled to surrender my liberty at all.

To those, if there are any such at this day, who share these views, I have but this to say, that the only way in which our own conduct can be secured against the inroads of paternal or socialistic government is to be alert to protect the conduct of others and to condemn violations of private rights equally whether the violation is of our rights or of those of others. (Applause.)

Henry W. Taft, of New York:

Mr. President, in appreciation of the very notable address of the former Chief Judge of the Court of Appeals, and in recognition of his very distinguished public service, I move that he be elected an honorary member of the New York State Bar Association. (Applause.)

The motion was duly seconded and carried unanimously. Judge Cullen:

I thank you.

The President:

Gentlemen, immediately following this address a reception will be given by the New York County Lawyers' Association at the Hotel Astor, 44th street and Broadway, to Judge Cullen, the officers and members of the New York Bar Association, and you are all cordially invited to be present.

The meeting then adjourned.

The President:

MORNING SESSION

SATURDAY, January 31, 1914, 10 A. M.

Unfinished business.

Watson T. Dunmore, of Utica :

Mr. President, there is a feeling that the Income Tax Bill should not be criticised, but I feel that it is not only our right but our duty to criticise it. I concede it should be criticised in a friendly spirit. Congressman Hull said yesterday that income tax was the most economical of all taxes to collect, that it would cost less than the revenue tax. Very likely that is true and there is good reason for it. The law requires certain corporations and individuals to do a large amount of work and make expenditures in collecting for the government this tax. The bill provides no reimbursement for the time and expenditures made. If the government could compel corporations and individuals to do its work and incur this expense in collecting this tax without reimbursement, it ought to be, so far as the government is concerned, an economical tax to collect. I am an officer of a trust company that is trustee under various mortgages given to secure bond issues. By reason of the provision in the bill requiring the income on certain bonds to be withheld at the source, the trust companies have been obliged to withhold the income on the amounts of interest payable to a large number of bondholders. That resulted in a large amount of correspondence, in making reports to the government which involved a large amount of work and some expenditures, and in the case of one mortgage, the trust company has expended for postage, clerk hire, etc., $35.00 to collect this government tax. While that was not

a large amount of itself, it was only one of a large number of mortgages. By the expenditure of $35.00 by this trust company in collecting for the United States government its tax, it has succeeded in collecting the magnificent sum of seventy-five cents. I am told on what I believe to be good authority that one of the trust companies of this city was obliged to employ upwards of twenty additional clerks by reason of the work thrust upon it by this Income Tax Bill. That other trust companies may have been obliged to employ more and others less, but this particular company was obliged to expend a good many thousand dollars in making the collection of this income tax for the United States government for which no provision for reimbursement is made. That is taking from the trust companies directly and indirectly, from the stockholders, that amount of money without any just compensation. I know of no reason why the government of the United States should compel corporations and individuals to do work and expend money for it without compensation any more than any other institution. If any of the other corporations under government supervision with interlocking directors had put over any such thing on any other corporation, or on the public, it would have been brought up by the government with a short turn, and while the government is so busy as it is to-day in teaching other corporations, individuals and the public to conduct their business honestly and justly, I think it would be a good plan for the government itself, in the management of its own affairs, to give us an example of honesty and fair dealing.

The President:

Anything further under the head of unfinished business? Miscellaneous business.

C. Andrade, Jr., of New York:

Mr. President, I would like to call the attention of the Association to the coming constitutional convention, and I think it would be only proper, indeed I think it is the duty of this Association to take up at this time in a preliminary way some consideration of the very weighty questions which will be presented to that constitutional convention. I don't think there has been a time in the history of the State where more radical proposals will come under discussion. I shall not consume any time in arguing this because I think it is self-evident. I, therefore, submit this resolution:

Resolved, That the President appoint a special committee of fifteen to consider various proposals to be laid before the coming constitutional convention, said committee to have power to create sub-committees from its members; to confer with other committees and organizations, and to report back to this Association at a special meeting or meeting to be held at the call of the President, or at any regular meeting. Henry A. Forster, of New York:

I second that resolution.

The motion was duly put and carried.

Robert J. Wilkin, of Brooklyn:

Mr. President, some three years ago at a meeting of the State Magistrates' Association, the secretary of the State Prison Commission asked for some action along the line of curing a hardship that seemed to exist in the counties where large cities were not located. The terms of Court are usually early in the spring and late in the fall in those counties, and persons who may be charged before Magistrates and held to await the action of the grand jury, if they desire to plead guilty have no way of doing so, and