ONE HUNDRED FOURTEENTH CONGRESS

Congress of the Wnited States

House of Representatives
COMMITTEE ON THE JUDICIARY

2138 RavBuRN House OFFICE BUILDING

WasHINGTON, DC 20515-6216
(202) 225-3951

http:/iwww.house.gov/judiciary

September 27, 2016

The Honorable Karen Haas

Clerk of the U.S. House of Representatives
U.S. Capitol, Room H154

Washington, D.C. 20515

Dear Madam Clerk,

Pursuant to section 3(c) of House Resolution 5 (114"" Congress), I hereby designate the attached
Memorial from the State of Massachusetts, received by the House of Representatives in the year 1971, as
purporting to be an application of the State legislature calling for a convention for proposing amendments
to the Constitution of the United States pursuant to Article V, and request that you make it publicly
available.

Sincerely,

Chairman


Tee Commonwealth of Massachusetts

State House, Sposton 0283 M-

February 26, 1971

fobw FX. Dever
Secretary of the Commonwealth,

RESOLUTIONS REQUESTING CONGRESS TO CALL A CONVENTION FOR THE PURPOSE OF AMEND-
ING THE UNITED STATES CONSTITUTION TO PROVIDE FOR INTERGOVERNMENTAL SHARING OF
FEDERAL INCOME TAX REVENUE.

Whereas, A resolution of our nation's myriad and diverse problems is
contingent upon a viable partnership between the federal government and
strengthened state governments; and

Whereas, The federal government, by its extensive reliance on the gradu-
ated income tax as @ revenue source, has virtually preempted the use of this
source from state and local governments, thereby creating a disabling fiscal im-
balance between the federal government and the state and local governments; and

Whereas, Increasing demands upon state and local governments for essen-

tial public services have compelled the states to rely heavily on highly regres-
sive and inelastic consumer taxes and property taxes; and

Whereas, Federal revenues based predominantly on income taxes increase
significantly faster than economic growth, while state and local revenues based
heavily on sales and property taxes do not keep pace with economic growth; and

Whereas, The fiscal crisis at state and local levels has become the
overriding problem of intergovernmental relations and of continuing a viable
federal system; and

Whereas, The evident solution to this problem is a meaningful sharing of
federal income tax resources; and

Whereas, The United States Congress, despite the immediate and impera-
tive need therefor, has failed to enact acceptable revenue sharing legislation;
and

Whereas, In the event of such Congressional inaction, Article V of the
Constitution of the United States grants to the states the right to initiate con-
stitutional change by applications from the legislatures of two thirds of the
several states to the Congress, calling for a constitutional convention; and

Whereas, The Congress of the United States is required by the Constitu-
tion to call such a convention upon the receipt of applications from the legis-
latures of two thirds of the several states; now, therefore, be it

Resolved, By the General Court of the Commonwealth of Massachusetts that,
pursuant to Article V of the United States Constitution, the General Court of

id yan 1


the Commonwealth of Massachusetts does hereby make application to the Congress

of the United States to call a convention for the sole and exclusive purpose of
proposing to the several states a constitutional amendment which shell provide
that a portion of the taxes on income levied by Congress pursuant to the sixteenth
amendment of the United States Constitution shall be made available each year to
state governments and political subdivisions thereof, by means of direct alloca-
tion, tax credits, or both, without limiting directly or indirectly the use of
such monies for any purpose not inconsistent with any other provision of the
Constitution of the United States; and be it further

Resolved, That this application shall constitute a continuing applica-
tion for such convention pursuant to Article V until the Legislatures of two
thirds of the stetes shall have made like applications and such convention shall
have been called by the Congress of the United States unless previously rescinded
by this General Court; and be it further

Resolved, That certified copies of this resolution be transmitted forth-
with by the Secretary of the Commonwealth to the President of the Senate and the
Speaker of the House of Representatives of the United States and to the Legisla-
tures of each of the several states attesting the adoption of this resolution by
the General Court of the Commonwealth of Massachusetts.

House of Representatives, adopted, February 3, 1971.

WALLACE C. MILLS » Clerk.

Senate, adopted in concurrence, February 16, 1971.

NORMAN L. PIDGEON » Clerk.
A true copy. ttest:
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\ ‘Uncant | -7\, WY QU,

JOHN F. X. DAVOREN,
Secretary of the Commonwealth.