The Washington times. [volume] (Washington [D.C.]) 1902-1939, 1909-04-28
DUTY OF CONGRESS,
INCOME TAX PLEA
Senator Brown Urges the
Passage of Constitutional
Amendment.

Senator Norris Brown Of Nebraska ad-
dressed the Senate this afternoon in
support of the joint resolution which he
has introduced providing for an amend
rnent to the Constitution authorizing
the levying of inheritance and income
taxes
Senator Brown declared himself both
in favor of an income tax law and at
the same time of taking steps to amend
the Constitution so tlat the validity of
such a law would never be questioned.
I'VE owe this to the people of the
country we here represent" said SEN
ator Brown. There has long been an
earnest and determined demand for an
equitable income tax.
Amendment Imperative I"
1t seems TO me that the discussion Of
the last two days In this body led by
the Senator from Texas brings home 10
all the commanding and imperative ne
cessity for the adoption OF such 81.
amendment. If that argument demon
strated one thing above another, 1t
was that the greatest minds of this
country and the greatest judges in this
country have, at different times, en-
tertained different Views as to the
stands on this question.
This Difference Of opinisn existed
among the men who made the Constr
tuition in the first place. II seems to
me that the time is now, and the op-
portunity is here to end this conflict
of opinion by amending the Constitu-
don. making its meaning definite and
certain as to the power of Congress to
tax incomes from both real and per
sonal property.
Should Be Made Plain.
Il wish 1 had the power to reach the
understanding of the Senator'S on this
subject. because I feel Eat conditions
demand unanimity on the part of all
the men in this body In the effort to
give to the people a Constitution whose
meaning should be so certain as forever
to close the debate on the question as
to whether Congress shall have the pow
er to tax incomes without the necessity
of making the apportionment according
10 population.
'"The discussion of the Senator from
Texas shows three things:
i. That the meaning OF the words
direct taxes was so doubtful that no
one in the Constitutional Convention
cOOio denne IneIn-
''2 That the constitutional provision
relating to taxes was interpreted differ
ent ways by different men, then as well
as now.
% That the courts at different times
have given different Interpretations tc,
those words In other words. il must
be conceded now, that the Constitution
as It stands today may oe interpreted
two ways with reference to the subject
under discussion.
Argument Too Late
The purpose OF the Senator's argu-
ment was 70 demonstrate that the decis-
ion Of the Supreme Court IN the Pollock
case was wrong. It seems TO me
that so far as results are concerned.
the great argument of the Texas Sen
ator should he ge been addressed to the
judges when The case wa rried rather
than 20 Senator's fifteen yes IS after the
case was decided.
81 admit we have made some real
progress II we pass an income tax law
now. I favor the passage Of such a
law. But, tell me, has the Senator from
Texas or any other Senator on this
floor the right to assume that because
the personnel of the court has changed,
the opinion of the court on income tax
es has also changedI Have we any
good reason TO assume that the court
would reverse its latest decision and go
back to its former dOctrine2
Uncertainty Must End.
Suppose we do pass the law and the
court does sustain It, how long before
another reversal? It is this uncertainty
that makes an amendment to the Con-
stitution a necessity.
This amendment ought to appeal to
all OF us who favor the passage Of an
income tax law now, as we'll as to those
who do not favor such action. The
time may come in the exigencies of the
nations struggle for life among nations.
when we will confess the need of the
power to tax incomes. Such was the
condition Of the country IN IS; such
in all probability. will be the condition
again.
I'm my judgment We are recreant 10
the trust the people have reposed In US
II we fail to avail ourselves of this OBJ
portunity 70 give them the opportunity
so 70 amend the Constitution that Con
gress shall have the undoubted power TO
levy and collect taxes from those who