Omaha daily bee. (Omaha [Neb.]) 187?-1922, 1909-06-30
CUMMINS BREAKS WITH TAFT
Iowa Senator Opposes Administration
Earnings Tax Plan.
CALLS IT UNCONSTITUTIONAL
Also Declares that IT COntravenes
"MOit sacred Principles of Oar
Governmental Compact."-FR-
vors Direct Income Tax.

WASHINGTON, June Ex-senator Cum
minis o: Iowa, in addressing the senate to-
day in favor of the income tax, said in
part:
THE issue respecting an income tax has
suddenly changed. Until within a few days
the issue was whether any income tax
should be authorized by congress. 1t now
seems to be what kind of an income tax
shall Be adopted"
Mr.. Cummins said that while he believed
it to bt the duty of a senator to give rec
concentrations of the president careful con-
sidersdon, he did not consider such rec
ommendation as a command nor did he
believe the president would want any SEN
ator to accept it unless 1t is in harmony
with hs own tudgmer' He felt that he
could rot agree with ,tne presidents con-
clusionS
II believe" said Mr. Cummins, that the
special income tax which has been pro-
posed by the finance committee not only
contrayenes the most sacred principles of
our governmental compact, not only over
rides the deepest convictions that civilized
man h,lds with respect to taxation, but
that 1t collides with the decision of the
suprems court, so often mentioned in this
uSDhloy at llo Sdllc point dhu Win inc
same force as does the general income tax
provision which we propose. believe that
It is not only in conflict with the Pollock
case, but I believe that it has oonstitu-
tional Weakness peculiar to itself, and that
its validity is much more doubtful than the
validity Of the amendment that we have
offered"
Life of Protection Involved.
Mr.. Cunmins suggested that the very sx-
lstence OF the protective tariff system
would make necessary some other means
of raiisng revenue than that now followed.
The peopla he said. would not consent to
the excessive duties that would be neces-
sary TO obain all the revenue needed from
imports. lie said that the objections that
are urged against the income tax when
weighed with the objections that can
properly belbrought against any other form
| OF taxation open to congress will be
found to be trivial and ephemereal.
III II has been fairly established that
we ought low or in the near future to
resort to some form of taxation not now
employed there can be little doubt that
We should AXE incomes rather than any
other kind 81 property, whether tangible
or intangibls as the object of our addi-
tional taxation."
The Iowa senator concluded that if the
government iepends upon its present re-
sources. It will have large deficit in 1911.
As a practical matter he regarded 1t as
necessary TO find some means for offset
ting It by a new form of taxation, which
would be im5osed upon the people best
able TO bear II.
why He Opposes Taft Plan.
Mr.. CummiTs reviewed many decisions
bearing upon the income tax. The amend
ment proposed by the finance committee
he said. was subject to all the objections
from a legal point Of view that were urged
against the income tax proposed by him.
Reviewing thess objections, he said;
Il. It is a tax upon incomes, and the fact
that 1t brings within its provisions the in
comes Of corporations only does not and
cannot change ia character. The Spreckels
case which / have already mentioned gives