The Washington times., 1909-06-16
TAFT, IN MESSAGE.
SHOWS HIS PURPOSE

The message in fun is as follows:
To the Senate and House Of Represen-
tatives-
II is the constitution city of the Pres
ident from time TO time to recommend to
the consideration of Congress such
measures as he shall judge necessary
and expedient. In my inaugural adj
dress, Immediately proceeding this pres
ent extraordinary session of Congress,
/ invited attention to the necessity for
revision of the tariff at this session,
and stated the principles upon which I
thought the revision should be effected.
! referred to the then rapidly increas-
ing deficit and pointed out the obliga-
ton on the part of the trainers of the
tariff bill 20 arrange the duty so as TO
secure an adequate income. and sug-
gested that If it was not possible 10 do
so by import duties, new kinds Of tax
alton must be adopted. and among them
recommend a graduated inheritance
tax as correct in principle and as GER
tain and easy of collection.
The House of Representatives has
adopted the suggestion and has provided
ia the bill it passed for the collection
Of such tax. In the Senate. the ac-
ton of its Finance Committee and the
course OF the ueDdlt AuulcdLE tndE II
may not agree to this provision. and
il is now proposed TO make up the de-
felt by the imposition of a general in
come tax in form and substance of
almost exactly the same character as
that which in the case Of Pollock VS..
Farmers Loan and Trust Company 057
U. S. 4S9) was held by the Supreme
Court to he a direct tax and therefore
not within the power of the Federal
Government to impose unless apportion-
ed among 'he several States according
TO population.
Makes New Recommendation.
This new proposal. which 1 did not
discuss in my Inaugural Address or In
my message at the opening of the pres
ent session, makes il appropriate for
me 10 submit 70 Congress certain addi-
tional recommendations.
The decision OF the Supreme Court
in the income tax cases deprived the
National Government OF power which.
by reason OF previous decisions OF the
court, it was generally supposed that
Government had. 1t Is undoubtedly a
power the National Government ought
10 nave. Ii might be indispensable to
the nations life in great crises.
Although I have not considered a con-
stitutiOnal amendment as necessary to
the exercise OF certain phases of this
power, a mature consideration has salts
fed me that an amendment is the only
its fun extent ] therefore recommend
20 the Congress that both Houses, By a
Two thirds vote, shall propose an amend
ment TO the Constitution comforting the
power to levy an income tax upon the
National Government without appor-
tionment among the States ia proportion
to population.
Course Is Preferred.
This course is much to be preferred
to the one proposed Of re-enacting a law
once judicialIy declared to be unconsti-
tutionaL For the Congress to assume
that the court Will reverse itself. and 10
enact legislation on such an assump-
ton, viii not strengthen popular conf
dence in the stability of judicial con-
struction OF the Constitution II is
much wiser policy to accept the decision
and remedy the defect by amendment in
due and regular course.
Again, II is clear that by the enact
ment Of the proposed law, the Congress
viii not be bringing money into the
Treasury TO meet the present deficiency,
but by putting on the statue book a law
already there and never repealed viii
simply be suggesting TO the executive
officers Of the Government their pos
sibie duty TO invoke litigation.
If the court should maintain it's for
mer view, no tax would be collected At
all II IL should ultimately reverse it
self still no taxes would have been col I
lected until after protracted delay.
It Is said the difficulty and delay in
securing the approval of three-fourtigs
of the States VIII destroy all chance
Of adopting the amendment.
Thanks People For It.
OF course, no enc can speak with GER
tainty upon this point. but I have be-
come convinced that a great majority
Of the people Of this country are In
favor Of vesting the National Govern
ment with power to levy an income tax,
and that they viii secure the adoption