The Montgomery advertiser., 1909-04-22
NC0ME TAI NAIE
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 Eswaa dsAss |. Ay >st 70. ssaaee ts ssppert ms ar,--1 sgsr It Weals .pra
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 | washinstoa. ~ zL-zel'a, tor 2 ... nina today intr -esl he ar15, .d- " to the Payns-A -r'en tsu1 afl ,.a. '. he believes ~h pr}auos sft 20 900
 Mr. cuny as 9oln,sa so,- .,ss Ii. dif.
 fsrsd In so-as iEportAa+ p t ouiars | from cit er tha laW f ,Fa or ths amsndr nt offered by 5suof1s Bailey l It exc if;omts F&io s.0oo and
 authcrlses taa de eesto.. .l.at amount | frorl evs'v dUtia ls ,nrolas. T. -r Q rr>, led Sor z as follows; ly Cgon iL. 9r.ra lJt g. seding si0.ooo. 2 ge- cent T- s-t4e' 4g e2o.0oo. 1-2 1 ,e- sent, all ssie- .g sl0.ooo, [ per e.--. ney eaoasf teo.ooo. l-2 per qsat no. ezceeo $s0,0o0, ( per cent; -7t tseeh7'ue ,oe0. per esnt; upon ct 'te -.s sedins $loo.ooo. 6 per crrE w Er present ag the resolution to the
 ssaets. l-r Cummins said that if any tex were levied on corporations 1t ! pouId . extremely dificuit to classify the C. .porations to meet the re0nire- i lrsnt .s of the constitution. He declared .a graduated income tax on corr
 sfations would result in great cqr-
 sorations peying the highest rate, M- . though their stock might be larksiy held by men of small means. In fnat way. the result might be to place tne A IA A -R uff, a tnH0mAAa Such a law. said Mir, cumrhink would not only be unjust. but II woue destroy the,sssential principle that un+ derlies the income duty" x MT. Cummtns said he recognized that his amendment challenged the opinion of the Supreme Court on the law oi 1894. in respect to the constitutionei requirements reDasding direct tion and he believed # would pc im- possible to frame an Income tax law that would not antagonise that opinion. AIk' he added. that opinion is to stand in It's full scope. then the United states must abandon for all time or until the constitution Is amsnded, tne exercise of power and authority which had been recognized for 100 ysaas pe- fore the opinion was announceu
 Mr cumnnins expressed the opinion that the Supreme Court should again ..rhat decision" he said, "restricts fba Tederai Authority and we should | not permit, time tc pass without agAin asking an examtnation cf shis vi power of the government"
 He declared that such restriction of the power of taxation of the gov ernment would prove disastrous h sinas
 Hs denied that the proposition to tax | incomes was Democratic doctrine, but he was willing to accept wholesome. sound ana 3ust principles no matter what the origin may be. Calling attention to Mir. Cumming | faflure to tax incomes of corporations in this proposed amendment. Mir Ray
 @ awe are after the corporations prin- cipally and I think you should be too" T am after. justice and I am not
 after corporations" retorted MT. Cum
 MT. cummins contended that every tax levied Is in sense inquisitorial but that the Income tax was no more
 so than any other.
 Mr. smith (Michisan) said the pro. posed amendment would not reach the l Incomes of Americans resident abroad
 unless the tax was placed upon corpo- rations.
 MT. Raynor took the same view.
 
 an Income of sseo.ooo year. derived
 from the steel corporation should be living abroad, there would be no way Ito collect the tax if he had no other property in the United States toS be
 attached."
 T. propose. :. . replied Mr curnn1ins,
 that the corporationss shAlI pay ths tax.
 That is the purpose of my amSnd- Mir. Cumnains, referring to newspaper
 criticisms, said he had been repre-
 scented as making an insidious attack upon the principle of protection by the rAising of revenue from an income tax. T desire." he said, "to disciaim any such intention. There Is no Senator claiming allegiance to the Republican Party whose fealty to the doctrine of protection is greater than my own. T understand that came into the Senate with some suspicion respecting my views upon the policH of protec- ton. admit that if I am to be meas ursd by the tests imposed by that as- soeiatton known as the Amer ican Protective League, then will be. found to be sound. But if I am measured by the Republican platform and by the declarations of Mckinley. Harrison and Blaine. then am sound as any Senator who marches under the
 political banner to which rsyieid my loyalty"
 Mir. Cummins contended that the Payne bill would not produce sufficient revenue hM Mr. Aldrich took issue with him, saying that the treasury ex- ports estimate for revenue are more
 liberal than his.