New-York tribune., 1909-07-07
THE DIRECT TAX AMENDMENT,

Tho unanimous vote of the Senate in favor of
submitting to the state legislatures an amend
ment to the federal Constitution intended 10
vest Congress with power TO lay direct taxes
without appOrtioning them among the states ac
cording TO population seems 10 make 1t clear
that President Taft's eminently sensible plan OF
taking A referendum the income tax question
will be carried through Congress without him
drar ce There appears TO be no doubt that the
House of Representatives will pass the Senate's
Joint resolution with almost equal unanlmlty
and that the legislatures of some, of the states
will be in position TO vote on the amendment
at their regular meetings next winter 1t is
hard to tell how long II will be before enough
legislatures act 10 make the amendments ap-
proval or rejection certain. The Legislature OF
Georgia is now in session. In Massachusetts,
Rhode Island. New York. New Jersey, Maryland
and Kentucky legislatures elected in whole or
in mart this fall will assemble next winter. But
in the great majority Of the states, in which
biennial sessions are the rule new legislatures
will not be elected until 1910 and will not con
vene until 1911. There will be no regular seS-
sions in Louisiana and Mississippi until 19l2
Delay in consideration is therefore inevitable
The last three amendments 10 the Constitution
were not passed quickly, although political con-
ditions were abnormal and the pressure for
their passage was enormous. The Thirteenth
Fourteenth in twenty-five months and the Fif-
teentb IN thirteen months The Eleventh
Amendment. submitted in 1874, was nearly four
years in process of ratification. The proposed
Sixteenth Amendment may be just as long in
incubation.
We think that the Senate was wise in follow
in precedent and rejecting Mr.. Bailey's sugges-
ton that the amendment be submitted to spe-
ciallv elected state conventions instead of To the
state legislature There is no need of haste
in settling question which has been left more
or less open for over a century. II would de-
relop and clarity popular opinion if the states
should act slowly each at its own convenience.
4 snap Judgment would be impossible under
such conditions whereas if the states should all
elect constitutional conventions at the same
time some temporary political influence might
prove highly disturbing. Partisan eXigencies
will have good deal to do in any case with the
attitude taken toward the amendment in states
which are close politically. 1t would be adyan-
tageous therefore, 10 dissOciate the amendment
as much as possible from the issues of any sin
gle political campaign.
It may be contended that special sessions of
legislatures now in recess can be called, and
should he called. next winter, and that delay
can thus be avoided. 1t would be hardly fair or
Just, however, TO intrust 20 bodies elected last
year when the question of amending the Constr
tuition was not before the voters. the duty Of
passing on so important an alteration in the
federal scheme of taxation. If the referendum
is 10 be taken. it should be taken to show
the real opinion of the country. 1t should
bring out the sober second thought Of the voters
in the states which will apparently benefit from
a removal of the constitutional restriction on
direct taxes. that they shall be levied in proper
ton to population, well as in the states which
will have to bear the brunt of an income tax if
il is assessed without such restriction.
1t has been often said that another amend
ment would never he grated on the ConStitu-
ton Congress has submitted none since 1869
and none was accepted by the states between
1904 and 1863. Professor Albert +. Hart, in his
Actual Government Applied Under American
Conditions has taken that view. lie wrote:
Every amendment TO the federal Constitution
requires the formal ratification OF the state leg
islatures in three-fourths Of the states: that is
the concurrence of sixty-eight [now seventy
legislative houses in thirty four lnow thirty
five1 states a degree of agreement almost i'm
possible except in the face of a manifest public
danger.
No manifest public danger will impel the
ratification of the direct tax amendment 1t
can be discussed under no stress of excitement,
without heat or passion, and if it is adopted it
will be because our constitutional system has
not really lost its fiexibiity, as some have sup
posed but is still at the service of the states in
carrying into effect any change in the organic
law deemed useful and advisable by a sufficient
majority of the voters.