National Republican., 1884-02-27
A Prnpoaed Amendment.

II takes good deal Of agitation to bring
the people of the United States up to the
point of amending the constitution. Tho
three last amendments, which followed each
other in rapid succession, ,were the outgrowth
of a half century Of discussion and four years
of civil war These are tho only amend
ments which have been adopted since 1904.
The first ten amendments were proposed by
the first congress, in 1889; the eleventh
amendment was proposed in 1904, and finally
ratified four years later; while the twelfth
amendment was proposed in 1903 aud ratified
in 1904.
Mr.. McComas has introduced joint reso.
luton in tho house proposing another amend.
ment. He is young man, and may live to
see 1t adopted Considering, however, that
sixty.one years elapsed between the twelfth
and thirteenth amendments the prospect is
not encouraging. The subject covered by
the proposed amendment has been under
consideration for long time, but it has been
discussed mainly in courts of justice aud not
before popular assemblies. The people have
vital interest in tho matter, but ii has
never been made distinct political issue. In
general way there has been good deal
of complaint about the manner in which ia.
vored corporations have been permitted to
escape taxation, but up to this time no REM
edy has been suggested so comprehensive in
l.
of the United States.
| The purpose of the proposed amendment is
to prevent the states from permanently di-
vesting themselves of the taxing power,
whether for the benefit of individuals or
corporations. Should IL become part of the
organic law, tho legislature of no state will
be able to create en- exemption from taxation
which a subsequent legislature may not annul.
Some iurists maintain ovon now that legis-
ature cannot grant perpetual immunity from
taxation, but tho decisions of the highest
courts are on the other side. A majority of
the justices of the supreme court of the United
States, as at present constituted, adhere to the
old doctrine as laid down in the celebrated
Dartmouth college case in 1919, but whenever
the issue is presented there are dissenting
opinions in which strong and cogent reasons
are given for reversing the decision in that
case.
A number Of the states have incorporated a
provision in their state constitutions similar
to the one embodied in the McComas amend
ment, and thus have recognized the necessity
of putting a check on the legislative power
in this regard. The amendment simply pro
poses to apply to all the states principle
which many of them have already adopted
for themselves. These prohibitions upon
improper determinations in the exercise Of
the taxing power are not as radical as
some persons might wish, for the
reason that they do not reach pre.existinl
exemptions. II is the immunity already
granted, rather than that which is appre
hended, that constitutes the real cause o
complaint. There arc rich railroad corpora
tions that escape taxation because their char
ters, granted long ago. give them this immu
nifty, and the courts hold that it would be
violation of the obligation of contracts tc
take 1t away.
1t must be noticed that the amendmen
proposed by Mr.. McComas is declaratory o
the existing law that is, it assumes that tn,
Interpretation heretofore given to the con
stitution is wrong, aud provides that no char
ter heretofore granted, or that may hereafte
be granted, shall be so construed as to pre-
clude the state from the right of taxation
This retroactive feature is we'll calculated t.
stir up tho corporations which have lonl
escaped taxation. 1t is said that in the stat
of Maryland alone $3OoOO,O 900 worth of pror
d. erty now entirely exempt from taxation will
be brought within reach of the taxing powe
) if this amendment should be adopted.