The Barre daily times. (Barre, Vt.) 1897-1959, 1909-06-17

on the part Of the trainers Of the tariff
bin "a arrange the duty so as 70 secure
an adequate income.
In the event 81 lower rates for i'm
port duties. new kinds Of taxation must
be adopted and among them | recon-
mend a graduated inheritance tax as
correct in principle and as certain and
easy OF collection.
Lower House Agreed.
The House Of Representatives has
adopted the suggestion aud has provided
I'll the bin il passed for the collection
"a such 4 tax. II The Senate the action
of the finance committee and The course
Of the debate Indicate that II may not
agree to this provision and il Is now
proposed 10 make up the deficit by the
imposition Of a general income tax in
form and substance Of almost exactly
the same character as that ii the case
Of Pollock IS. Farmers Loan and Trust
company fl5T II S. 42al, which was held
by the supreme court to be a direct tax
and therefore not within the power Of
the federal government to impose unless
apportioned among the several states
according to population.
A Constitutional Amendment.
This new proposal which | did not
discuss in my inaugural address or in
my address at the opening Of the ses-
sion, makes Il appropriate for me- to sub
nit to the Congress certain additional
recommendation.
The decision Of The supreme court in
the income cases deprived the national
government of q power, which, by rea-
son Of previous decisions Of the court,
it was generally supposed the govern.
ment had. It is undoubtedly a power
the national government ought to have.
II might be indispensable to the nations
life in great crisis. Although / have
not considered a constitutional amend
ment as necessary to the exercise of GER
tain phases of this power a mature con
sideration has satisfied me that an
amendment Is the only proper course for
its establishment to its full extent.
The Wise Policy.
I therefore recommend to the Con-
gress that both houses, by a two thirds
vote, shall propose an amendment to the
constitution comforting the power to levy
an income tax upon the national gov
ernment without apportionment among
the states ia proportion to population
This course Is much to be preferred
to the one proposed Of re-enactiHg law
once declared to be unconstitutional.
For the Congress % assume that the
court will reverse itself and to enact leg
islation on such an assumption, will MOI
strengthen popular confidence ID the sta
bilitv Of judicial construction Of the
constitution. Ii Is much wiser policy to
accept the decision and remedy the de-
feet BY an amendment in due and regular
course.
Money Needed at Once.
Again ii i clear that BY the enact
ment Of the proposed law, the Congress
will not be bringing money into the
treasury to meet the present deficiency,
but BIZ putting on the statute book
law already there and never repealed,
will simply Be suggesting to the execu-
tive officers Of the government their pos
sible duty to invoke litigation. II the
court should maintain its former view.
no tax would be collected at all II it
eAtIt@o AAtAAttfAt49 iNaNkaE aAa1tAf sttlt no
taxes would have been collected until
after protraeted delay.
People Are Favorable.
It is said that the difficulty and delav
in securing the approval Of three.four
OF the states viii destroy all chance Of
adopting the amendment. OF course, no
one can speak with certainty upon this
point But | have become convinced that
great majority Of the people Of this
country are in favor Of investing the
national government with power to levy
an income tax and that they will Sc
cure the adoption Of the amendment in
states. if proposed to them
Second, the decision IN the Pollock
case left power IN the national govern
ment to levy an excise tax. which ac-