The Pensacola journal. (Pensacola, Fla.) 1898-1985, 1909-06-17
RECOMMENDS
A TWO PER CENT
TAX ON INCOMES
Continued From First Paae)

vision should be effected. 1 re-
ferred to the then rapidly increasing
deficit and pointed out the obligation
on the part of the farmers of the
tarif bill to arrange the duty so as
| to secure an adequate income and
suggested that If 1t was not possible
| to do so by import duties, new kinds
of taxation must be adopted and
among them | recommended a gradu-
ated inheritance tax as correct in
| principle and as certain and easy of
collection. The house of representa-
| tiVeS has adopted the suggestion and
has provided in the bill 1t passed for
the collection of such a tax In the
: senate the action of its finance COM
mittee 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 OF almost exactly the same
character as that which in the case
of Pollock VS.. Farmers Loan and
Trust Co. q az u. S. 429) was held
! by the supreme court to be a direct
tax and therefore not within the
power of the federal government to
impose unless apportioned among the
several states according to popula-
ton. This new proposal which / did
not discuss in my inaugural address.
COURTS DECISION.
THE decision of the supreme court
in the income tax cases deprived the
national government Of q power which
by reason Of previous decisions of the
court it was generally supposed the
government had. II is undoubtedly a
power the national government ought
to have. Although l have not consid-
cred a constitutional amendment as
necessary to exercise Of certain
phases Of the power a mature con-
sideration has satisfied me that az
amendment is the only proper course
for its establishment TO it's full ex-
tent. / therefore recommend to 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 ap-
portionment among the states in pro-
portion to population.
This course is much to be pre-
ferred TO the one proposed OF re-en-
acting a law once judicially declared
to be unconstitutional For the con-
gress TO assume that the court will
reverse itself and to enact legislation
on such an assumption will not
strengthen popular confidence in the
SbdOA4Aly VI guuAC4dL SOJSlEuCJlOn Vi
the constitution. 1t is much wiser a
policy to accept the decision and
remedy the defect by amendment in
duo and regular course.
Again 1t is clear that by the enact
ment of the proposed law the congress
Will not be bringing money into the
treasury to meet the present deficiency
but by putting on the statute book a
law already there and never repealed
will be simply suggesting to the exec
utive officers of the government their
possible duty to invoke litigation. IL
the court should maintain its former
view, no tax would be collected at ali. |
If it should ultimately reverse itself /
still no taxes would have been col |
lected until after pTotracted delay.
ut is said the difficulty and delay !
in securing the approval of three |
fouTths of the state will destroy I'll
chance of adopting the amendment /
OF course no one can speak with GER
tainty upon this point, but have he
come convinced that a great majority
of the people of this country are IN
favor OF vesting the national gov
ernmenL With power to levy an in
come tax and that they viii secure