The sun., 1909-06-17

did at their meeting tonight. to support
the joint resolution. the vote OF only one
Democrat will be required to put II
through the Senate. As II is probable that
the Democrats will determine TO vote
for the joint resolution without regard
cessful in, the effort to adopt an amend
ment providing for the immediate imposl-
ton OF an income tax. there is likelihood
that the joint resolution will be adopted
unanimously.
A majority vote only will be required
to adopt or defeat the Bailey -Cummins
amendment for taxing both individuai
incomes and the incomes OF Corporations,
partnerships, DC. Granting that the SIX
Republican insurgents who attended to-
nights conference will vote with all the
Democrats, 81 in number. for the Bailey
Cummins amendment, the Republican
regulars will still have victory safely
in their hands with large number OF
votes to spare. From present indications
the Democrats and insurgents Hepuo-
licans cannot muster more than 81 votes,
while the regular Republicans may poll
as many as 81.
Prior TO sending his message TO the
Senate President Taft had conference
with Secretary Of State Knox. Secretary
of War Dickinson, Attorney General
Wickersham. Secretary OF the Interior
Ballinger and Secretary OF Commerce
Nagel. all of whom are lawyers, and Sec
retsry of the Treasury Macv veagh, who
isn't a lawyer, but is more directly con-
cerned in the legislation proposed by the
President than any other Cabinet officer.
It is understood that very few changes
were made in the message as result OF
the conference. The message Is compare =
lively brief. comprising less than twelve
hundred words. Its composition was
a L. Dr1,;Ianf vaGfnr1av after
noon and he completed il at midnight.
The Republican members OF the Finance
Committee had session tonight but
did not discuss the matter OF reporting
A ioint resolution and an amendment in
accordance with the Presidents recon-
mendations. The joint resolution is being
drawn by Attorney-General Wickersham N
and his draft will be submitted TO the
committee tomorrow.
The Presidents Message.
The text Of the Presidents message fol.
lows:
ITO the Seno,e and House u Represen-
tatirts:
1T is the constitutional duty Of the
President from time to time TO recommenc
TO the consideration of Congress such
measures as he shall judge necessary and
S~~s
immediately preceding this present OK.
trsordiliary session OF Congress. invited
attention to the necessity for revision ol
, the tariff at this session. and stated the
| principles upon which | thought the
revision should be effected. ! referred
| to the then rapidly increasing deficit
and pointed out the obligation on tn,
part of the trainers OF the tariff bill &c
arrange the duty 80 as to secure an ade.
! ouate income and suggested that II IL
| was not possible TO do so by import duties
new kinds OF taxation must DO adopted
I and among them recommended gradu-
| ated inheritance tax as correct in principle
and as certain and easy OF collection
The House Of Representatives has
vided in the bill it passed for the collec-
tion Of such tax. In the Senate the
action OF it's Finance Committee and the
course OF the debate indicate that II may
not agree to this provision. and IT is now
proposed to make up the deficit by the
| imposition Of a general income tax IN
! form and substance OF almost exactly
the same character as that which in the
case OF Pollock vs.. Farmers Loan ano
Trust Company Q57 U. s. 429) was held
by the Supreme Court to be direct Ia ]
and therefore not within the powel
OF the Federal Government to impose
unless apportioned among, the severa
States according TO population Ihi'
in nv inaugural address or in my messag,
at the opening OF the present session
makes it appropriate for me to submi
to the Congress certain additional recon
mendations.
aThe decision OF the Supreme Cour
in the income tax cases deprived tn
national Government OF a power which
by reason OF previous decisions Of tn
| parNarpIIV EtInnnsaH tina
Government had.
1t is undoubtedly a power the na
tional Government ought to have. /
might be Indispensable to the nation
life in great crises. Although have no
considered a constitutional amendment a
necessary to the exercise OF certain phase
Of this power. a mature consideration
has satisfied me that an amendmen
is the only proper course for its estab
iishment TO its full extent. ! therefor
recommend to the Congress that bot
Houses. by a two-thirds vote. shall pro
pose an amendment to the Constitution
comforting the power to levy an incom
tax upon the national Government WITH
out apportionment among the States /
proportion to population.
This course Is much to be preferreS
10 the one proposed Of reenacting lay
once judicially declared TO be unconsti
tutional. For the Congress to assum
that the court will reverse itself and B
enact legislation on such an assumption
in the stability OF judicial constructio
Of the legislation. It is much wiser polio
to accept the decision and remedy tn
defect by amendment in due and regula
course.
ment OF the proposed law the Congress
will not be bringing money into the Treas
ury TO meet the present deficiency bu
by putting on the statute book a law a.
, ready there and never repealed WI
! simply be suggesting TO the legislstiy
officers Of the Government their possibl
duty TO invoke litigation. II the coul
, should maintain it's former view no Ia
. would be collected at all. II II shoul
ultimately reverse itself. still no taxt
would have been collected until aftt
: protracted delay.
,. Of the States will destroy all chance
y adopting tho amendments: OF cour'
!, no one can speak with certainty upon tn
: ! point, but have become convinced tn
y a great majority Of the people OF tn
Y country are In favor OF vesting the nation
! Government with power TO levy an moon
4 tar. and that they will secure the ado
y tion OF the amendment In the States
!, proposed to them.
u Second, the decision In the Pollo'
case left power In the national Cover
ment to levy an excise tax which accor
Ia plishea tho same purpose as O corporate
3. Income tax and is free from oerta
% objections urged to the proposed lnoor
o tax measure
!, ment to the tariff bill imposing upon
). corporations and Joint stock compani