The Washington herald., 1909-07-01

amendment 10 the States for ratification
was another effort 70 XII the income tax. |
he said that the Senators who were urg-
ing the resolution knew that there would
be a sufficient number OF States that
would refuse to rauify 10 defeat the
and that this would prevent
for all time the imposition OF an income
tax.
Clash with Sutherland
While criticising the proposed corpora
tion tax as being Invalid because IL pro-
posed 10 tax corporations and exempt CO
partnerships. firms. and individuals. Mr..
Cummins had a lively colloquy with Sen
ator Sutherland. OF Utah. The Senator
from Utah, who has taken considerable
interest in the income tax question and
has made one speech defending the Su-
preme Court decision IN the Pollock case,
inquired of the Senator from Iowa wheth-
er. holding. as he did. that the corporation
tax amendment was invalid because Il
exempted incomes from corporations.
firms. and individuals. the converse would
not be true and law would be invalid
which proposed TO tax the incomes Of
individuals and exempted the incomes OF
corporations. After some reflection. the
would"
Wanted to Know Distinction.
Did not the Senator introduce a bill
with the precise effect OF laying an in
come tax on the incomes Of individuals
and excluding corporations asked Sena-
tor Sutherland.
Il did" replied Mr.. Cummins.
a.
was unconstitutional inquired Mr.. Suth-
erland.
Il do not" replied Mr.. Cummins
What other question would you askT'
Il would Ike 70 have the Senator point
out the distinction he draws" remarked
Mr. Sutherland
Senator Cummins replied that II would
be easy TO explain the distinction, Ito
one who listens with an open mind"
But" he added. "to one who hears with
a determination 10 arrive at a certain
CONCLUSION Il would be utterly useless 20
poiEt out the distinction or recognize the
difference"
The Senator from Iowa then entered
into an extended explanation OF the rea-
son why he reached his conclusion.
Attacks Amendment.
Senator Rorah. Of Idaho. was bitter IN
his attack upon the amendment imposing
a tax upon the earnings OF corporations.
He tlok as his text Senator Aldrich' 5
statement that he CAldrich) advocated
this proposition as a means to defeat the
income tax. Mr.. Borah proceeded upon
the theory that the tax on corporations
was supported by men who formerly op-
posed this form of taxation
Mr. Borah contended that the tax was
unjust. inasmuch as 1t would have to be
borne by the consumers, the corpora
tions being in a position 10 evade Il by
imposing higher prices. Mr. Borah warned
the Republicans that II they persisted IN
! passing such a tax they might have 20
meet the consequences at the polls. He
/ insisted that the proper thing for the
party IN power 10 do was 10 adopt an In
| come tax.
| Borah took the floor about 4:3o and con-
tinued his discourse until nearly o'clock.
when he showed signs Of fatigue Sena-
I tor Clapp. OF Minnesota. suggested an adj
/ journment. This was opposed by Sena-
/ tors Smoot. Of Utah. and Flint. OF Cali
| fOrnis- They insisted that the session
should continue until o'clock.
There was q good deal Of excitement In
I the chamber as a result Of the determi-
nation Of members OF the Committee or
/ Finance 70 compel Mr.. BOrah 70 continue
his speech, and Senator Bailey, OF Texas
! declared. addressing the Republicans
that no progress would be made by fore
ing a man 70 speak when he was ex-
hausted. On the motion 10 adjourn, Sen
ator Clapp demanded the ayes and noes
which were ordered.
The motion 20 adjourn was carried by
a vote OF "a TO II.