The Birmingham age-herald. [volume] (Birmingham, Ala.) 1902-1950, 1909-08-03
INCOME TAX AMENDMENT
is PASSED BY MEMBERS
Prohibition Amendment to Constitu-
ton introduced by Mr.. Ballard.
Mr.. BuIqer Gives History of
Income Tax Proposition.
BY HERvEY w. LAIRD.

Montgomery, August 2.-lSpeclal )-W1In
the introduction of bill looking to a pro-
hibition amendment to the constitution
and the passage of the income tax amend
ment agreement, the house was the i'm
portant side of the legislature today. In
dustry also broke out among the house
members, as indicated by an agreement
to have two sessions day. $3.50 to and
$3.50 to $50.
The bill for constitutional prohibition
of the house committee on temperance.
1. provides that the first Monday after
three months following the adjournment
of the present session vote shall be
taken and the amendment If the people
vote for it. become effective on the proc
> lamation of the governor announcing the
vote. 1t is to prohibit manufacture and
sale of liquors of all kinds, with limita-
tons for the legislature In reason. 1t
follows as to prohibition and penalty the
general run of the bill now on the statute
books
The house passed the income tax
amendment resolution without opposition,
Mr.. Glover asking If it effected salaries,
and being told that it did not, voting
aye. Mr.. Bulger and Colonel John spoke
for the measure The amendment bill
went at once to the senate where 1t was
properly referred, and will be passed to-
morrow.
Mr.. John had bill for constitutional
amendment to prevent negroes from hold
ing office. Mr.. Arnold sought to exempt
school trustees from road and poll tax.
Mr.. Elrod to have agriculture taught in
the schools; also for more help for the
supreme court. Mr.. Glover to have boards
of revenue appropriate to agricultural ex-
hbits. Mr.. Mitchell to make poll tax
compulsory Mr.. Rattray to provide for
returning fugtves to the state.
The resolution to have the governor fur
nsh an itemized statement Of the cost
of the railroad litigation was passed, as
was the bill for printing the proclama-
tions of the last special session, for
which papers are yet waiting. Other
minor bills were also passed.
Mr.. BuIger Recites History.
In his speech in the house Mr.. Bulger
recited the history of the events leading
up to the income tax movement. He told
of the necessity for the passage of the
amendment and Of securing the ratifica-
ton of the states, and continued:
TN 1894 the Congress of the United
States passed an act entitled an act to
reduce taxation to provide revenue for
the government and for other purposes
This was democratic measure passed by
e democratic Congress and approved by a
democratic President This act met the
hearty approval of the consumers and
toiling masses everywhere But was se-
yerely disapproved and condemned by the
money power.
"In 1896 just a year later. one Charles
Pollock, citizen of the state Of Massa-
chusetts, filed a bill in the United States
circuit court for the Southern district of
New York In behalf of himself and other
stockholders against the Farmers Union
and Trust company praying for an injunc-
ton to prohibit this corporation from as
sessing or paying income tax.
The plaintiff was represented by
Charles H. Choate, and the government
was represented by Senator Edmonds. per
haps two of the greatest legal minds then
on the face of the earth. On this issue
and in this case was waged one of the
most conspicuous legal battles in the
history of our Jurisprudence. This case
attracted the attention of the civilized
world.
Lost In Supreme Court.
'The circuit court sustained the de-
murrers and dismissed the bill for want
Of equity. The case was carried up and
the supreme court stood hopelessy d.
vided, four and four. One member, JUS
tice White, being sick afterwards came
In and turned the tide for the complain
ants and declared the income tax law un-
constitutional and void.
"rhe court held the act was violative
of subdivision 8 of section 2, and subd-
vision of section 9 of article 1 of the
constitution of the United States. The
opinion was handed down by Chief JUS
tice Fuller.
"The purpose of this joint resolution
passed by Congress- 1909, is to remedy
this wrong by adding the sixteenth
amendment to the constitution of the
United States granting Congress the
power to pass a law levying an income
tax.
While the federal and state govern
ments are very similar in their formation
and operation, the federal and state con-
stitutions are very dissimilar. The con-
stitution Of the United States Is grant
of power, the constitution of the state
is a limitation on power. Congress can
pass no law except 1t be affirmatively au-
thorized by the constitution. The legis-
lature can pass any law that is not pro-
hibited by the constitution. Thereby
creating the necessity for the sixteenth
amendment to the constitution of the
United States authorizing Congress to
pass an act levying an income tax.
In $ha SAnatA