The Salt Lake tribune. [volume] (Salt Lake City, Utah) 1890-current, 1909-04-17
THE TARIFF PROPOSALS.

Inc progress OF the discussion OF the
new tariff bill in the Senate gives rise
to something important almost every
day. And there is no doubt but that
the freedom of discussion and Of pro-
posing amendments in the Senate lead
to better understanding of the whole
situation than was possible to obtain
from the hurried and clampcd action
Of the House.
President Taft s message transmit
| ting TO both Houses of Congress the
proposed tariff revision law for the Phil
| ippine Islands directs official attention
! to most important phase Of the tariff.
| This Philippine measure is designed 10
simplify the tariff Law for the Philip,
pines, and make it conform to the Gus
toms laws of the United States. The
present Philippine regulations, as the
President points out. are cumbersome,
and are The result Of progressive
growth IN regulations. orders, and prac-
tices, that have seemed necessary, as
different questions arose, to adapt the
customs charges to American methods
from time to time in the Philippines.
The draft forwarded by President Taft
is also presumably intended to cause
the Philippine regulations to conform
to the principles laid down in the tariff
law now under consideration in Con-
gress. it is hoped by this adaptation,
in connection with local revenue laws,
10 keep the receipts Of the Philippine
80 ha ,n
civic administration of the islands.
We see it stated that Senator Aldrich |
hopes by tho imposition Of increased |
duties on luXuries to avoid the neces
sity Of imposing any additional form |
of taxation, such as the succession or
Senator Bailey Of Texas,
offers an amendment for an income
tax. 1T being generally conceded that /!
the proposal for succession tax is out
Of the question since a large number
of the States already have a succession
tax and a Federal tax on top Of that
would be double taxation, which is
clearly inadvisabe. Senator Bailey, in
offering his income tax amendment,
avoids some of the points decided by
The Supreme Court Of the United
States in the former decision adverse
o the income tax as imposed by the
Wilson German bill. AS to the main
points involved. Senator Bailey frankly
avs that his bill is subject TO the rule
aid down by the Supreme Court, that
uch tax is a direct tax, and therefore
obnoxious 10 the Constitution. But ne
avs he believes that the court was
wrong in so deciding, In this he is
Imported by the opinions Of four of ;
he Justices of the Supreme Court out
f the nine who delivered themselves ,
n this question ihe time it was be-
ore the court. New justices have been {
ppointed since then, and it is quite ;
within the possibilities that the major !
ty of the court would now hold that Z
he income tax is not direct tax with !
n the meaning Of the inhibition of the !
ederal Constitution against direct tax {
tion save as apportioncd in tho same {
,anncr as representation in the lower !
ranch of Congress is apportioned t
mong the States. Taxation Of incomes c
eing so evidently a fair and fruitful L
ource of public revenue, it is the t
pinion Of many Of the best publicists Il
f the country and of much of the i
est legal talent also, that the Supreme f
ourt must finally hold such tax 10 be I
Institutional it will be remembered n
1at at one time the Supreme Court
eld the issue of legal tender notes by 0
le Government to be unconstitutional. I
ut subsequently, the full power Of IL
ongress to authorize the issue Of such n
otes was made so completely solid that S
ow there is no question whatever on q
nat point. And so we believe that I
will be eventually as to the income b
TX. and that the power of Congress a
impose the same will not be subject W
a.