The Parma herald. (Parma, Idaho) 1903-1917, 1909-06-24

Washington, June II. - President
Taft yesterday sent the following mes
sage to congress:
''To the Senate and House of Repre-
senatives-It is the constitutional duty
of the president, from time to time, to
present to the consideration of congress
such measures as he shall judge neces-
sary and expedient.
"In my inaugural address, immedi-
ately preceding this present extraordi-
nary session of congress, l invited at
tention to the necessity for a revision
of the tariff at this session, and stated
the principles upon which l thought
the revision should be effected. l re-
ferred to the then rapidly increasing
deficit, and pointed out the obligation
on the part of the trainers of the tariff
bill to arrange duties so as to secure an
adequate income, and suggested that if
| it was not possible to do so by import
duties, new kinds of taxation must be
adopted, and among them recommend
ed graduated inheritance tax as cor
rect in principle and as certain and
easy of collection.
"lhe house of representatives has
adopted the suggestion and has pro-
vided in the bill it passed for the col
lection of such tax. In the senate,
the action of its finance committee
and the course of the debate indicate
that it 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 al
most exactly the same character as that
which, in the case of Pollock vs.. Farm
ers' Loan & Trust company, 157 U. S.
429, was held by the Supreme court to
be direct tax, and therefore not with
in the power of the Federal govern
ment to impose unless apportioned
among the states according to popu-
lation.
"This new proposal, which did moi
discuss in my inaugural address or my
message at the opening of the present
session, makes it appropriate for me tC
submit to congress certain additions
recommendations
"The decision of the Supreme cour
in the income tax cases deprives tbs
national government of a power which
by reason of previous decisions of thu
court, it was generally supposed thu
government had. 1t is undoubtedly
power the national government ough
to have. 1t might be indispensable t.
the nations life in great crises.
Although l have not considered
constitutional amendment as necessar,
to the exercise of certain phases o
this power, a mature consideration ha
satisfied me that an amendment is tn
, only proper course for its establishment
to its full extent. l therefore recon
mend to the congress that both houses
, by two-thirds vote, shall propose a
amendment to the constitution confer
ring the power to levy an income ia
upon the national government withou
, apportionment among the states in pre-
portion to population.
"This course is much to be preferre
to the one proposed, of re-enacting
law once judicially declared to be ur
constitutional. For congress to assum
e that the court will reverse itself and
s enact legislation on such assumptio
will not strengthen popular confdenc
in the stability of the judicial construC
ton of the constitution. 1t is niue
WlSeT pOllCy W dCCcpb Iuc SOuoblNubiO
and remedy the defect in due and regu
lar course.
! "Again, it is clear that by the enac
ment of the proposed law, the congress
will not be bringing money into tn
treasury to meet the present deficiency
but by putting on the statute book
=, law already there and never repeale
will simply be suggesting to the execl
tive officers of the government the
possible duty to invoke litigation.
eff the court should maintain i
n former view, no tax would be collecte
h at all. If it should ultimately rever!
itself, still no taxes would have bee
], collected until after protracted delay.
t ''It is said the difficulty and dels
S in securing the approval of three-fourtl
of the states will destroy all chance
= adopting the amendment. Of cours