The Stark County Democrat. [volume] (Canton, Ohio) 1833-1912, 1898-06-16
AN INCOME TAN.

Ex-Governor George s. Boutwell,, of
Massachusetts, who is also an ex-Secre-
tsry Of the Treasury, has an article in
the North American Review for June,
in which he argues in favor of an
amendment to the constitution, as will
reverse the United States supreme court
decision in the income tax case. The
article opens with this paragraph which,
in a general way, indicates Mr.. Bout
Wells views on the subject, not only as
to the justice. of the tax ITSELF, but like
wise to the political danger that will
confront the Republican party unless it
shall favor such constitutional amend
ment:
The war with Spain has given imme-
diate importance to the question OF max
ing provision for an income tax by the
authority of the government of the
United States. The vote in the House
of Representatives in April last upon an
amendment to the bill making provision
for the expenses Of the war Is strong
evidence of the disposition OF that
body to levy such tax. A change OF
eleven votes would have secured the
adoption Of the amendment. The
amendment was proposed under very
unfavorable circumstances, and in the
presence of a recent decision OF the
supreme court by which such an income
tax was declared to be in contravention
of the constitution. That vote, and the
indications made in other quarters,
Justify the conclusion that the Demo.
cratic party of the country will advocate
the income tax as a wise partisan policy.
There can be no dodbt that large body
of Republicans will, upon discussion,
favor the measure. 1t is apparent, also,
that the necessity for such tax Is great
at the present moment, and that In
| future times the necessity will be still
greater, even though the general con-
dition Of the country should be con-
dition of peace.
He reviews the early decisions Of the
United States supreme court holding
valid taxes on carriages, and the deci-
sion of the same court by five to four
holding void the income tax law OF 1894,
Mr.. Boutwell, points out that, under the
constitutional provision requiring all
direct federal taxes to be apportioned
among the states in proportion to popu'
lation instead OF property, as inter
preted by the supreme court in its in
come.tax decision. Congress is now
practically precluded levying any direct
taxes whatever-for the reason that q
tax in proportion to population would
be too unjust to be seriously considered
except under the most dire necessity
"The power to tax" says Mr.. Boutwell,,
lis an essential condition Of sovereignty
in every form of government, and any
and every limitation upon the exercise
of that power is an encroachment upon
the quality or characteristic we call
sovereignty" The article closes as fol.
lows:
No objection can be raised to provi
sion of the constitution giving such au
thority to the Congress of the United
States which may not be raised, and
with like force, against the existence Of
the power in the legislatures OF the
several states. 1t may be assumed OF
every legislative assembly in a country
where free ballot exists, that the
power to tax will be exercised with the
greatest possible reserve. 1t may be
assumed, also, that Congress, in levying
taxes, will be as free as the legislature Of
a state from the influences of improper
motives. The power of the people to
rebuke Congress is the same in kind,
and it may be exercised with equal
freedom, as the power of the people Of g
state to control taxation through the
election of their representatives. In ac'
cordance with these views am of fopinion
that Congress should he authorized tc
levy taxes upon the persons and
proper of the inhabitants of the
several states and to collect the same
and that the exercise of that authority
should be free of any limitation, even
the least. In form would say: "The
Congress of the United States is en-
powered to levy taxes upon the persons
incomes and properties Of the inhabi
tants of the several states, and to collect
the same"