The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1910-01-20


patch the nearest photographers who.
will fix old plates after they havas
been exposed and what they Ne cha ~
! We suppose you wish the plates do.
veloped You will find number Of
| firms advertising in the columns OF the
daily and Sunday Times-Dispatch who
do this work.
The Old Ladies' Home.
Can you give me information in re-
gard TO- entering the Old Ladies' Home.
and the address of same? READER.
| 1nasmucii as you do not say what
old ladies' home YOU. wish to enter. wa
can only give you general Information.
| IN most cases these homes are under
| Admission Is secured on the recon-
| mendation of a particular church and
the payment of Q fee, generally NOT
| over $500. This fee will secure YOU n
permanent place in the home.
1.-The power to tax incomes, from what
| ever source derived" These words
must be, given some meaning. They
| would ceftainly seem to mean one OF
| two things: either that Congress. if
! income no matter from what source
derived, in which case 1t would have
| no power to EXEMPT from the opera
/ ton OF the tax the moderate income
of the poor man. or. else that Con-
\ Gress has discretion 10 tax incomes
| derived from come sources and to
exempt income derived from other
| sources.
| II the latter be the correct construc-
titn. Congress will be given power
| to tax incomes derived from cotton
/ or tobacco planting, or from farming
| or mining. while exempting INCOMES
.diiicuit TO conceive circumstances un-
/ der which Congress-. or a majority in
/ Congress. might desire to exerc'sn
| such discretion The exercise of tho
| discretion may onerate 10 aggrandize
one section Of the country at tho e&-
| pense of another no less surely than
| has the tariff. or than would the bold
| taxing of incomes in one section and.
cxempttng them In another. The Vir-
| Sinia people need not to be told which
| section would be given the small end.
There is. however. another cxplana-
1 tion of the phase. from whatever
source derived" which Is probably tho
true one. and which. II true. would
seem 10 furnish an equally strong ar
gument against ratification.
Chief Justice Marshall, In Mccui-
loch vs.. MARYLAND. Wheat Sle. had
| carly laid IL down as principle-an
\ under our dual system OF government.
that "tile power TO tax involves the
mower To destroy and hence that tho
/ Federal government has no power un-
/ ctes of State governments, and vice
4 versa. In the income tax case or 1895.
/ the supreme Court had applied this
principle. and had declared that the
act OF Congress taxing incomes, so
] far as IL taxed incomes derived from
interest on State and municipal bonds.
4 was void because IL was n tax on
1 the power of the Statc,tdnd the cities
X (Which are governmental agencies of
1 the States) to borrow money, and that
4 II Congress had power 10 tax IL at
all. II might tax IL out of existence.
1 This principle would stifi have ap-
4 piled. IL the amendment had conferred
upon Congress only a general power
to tax incomes. II is believed that
the real and most important function
OF the words from whatever source
4 derived is to bestow upon Congress
II the power to tax income derived from
such bonds. II Marahall's axiom still
q holds good. and "the power to tax in
wolves the power to dsstroy. !, as ma has
eral tax on State banks OF issue. then
will the Legislature OF Virginia be
committing the lamb 10 the kindly
care of the wolf TX II votes 70 Fatity
And after all, IT may be asked, what
VIII be gained by The amendment? The
answer. In large part at least, Is that
the Republican Congress. IN the prose-
has reached the point where the high
duties are causing importations or
many articles TO fall off seriously or
10 cease altogether, and this. together
with its increasing extravaganza. has
! created a deficit: and unless the states
ratify tho amendment, Congress must
/ either lay more reasonable duties; or
!, else must economize, neither. of which
!. Ia agreeable to the party n power
3 The people 40. asked to come to the
!. rescue. and TO enable them to continue
their policy. VIII the State OF VIZ
!; glnia violate its traditional views OF
b ,ft In r.
, publican administration out Of the
J mole it has dug for itself. at the ex-
I pense of It's own people, who are far
more losers than. gamers BY the Re
publican policy of high projections?
!: If the argument be made that the
= Democratic party is pledged to an
! l,come tax amendment, II may at
i Lease be replied that 1t is not pledged
q may be found TO be Objectionable or
: unwise.
h lust as am about TO mail this,
t. note your editorial Of January .. re-
d ferring to Governor Hughes's objec-
tons to tho amendment along, some,
O of the lines above mentioned. and
X which you answer by declaring that
! Congressman would fear TO vote fol
e an income tax law obstructive OF me
: mower Of the States and cities to ,bor-
s row money 1t is difficult to look into
Wita majority r PIE IS o.
IS may not DO aHnueIs stNsss ~ ~ poitt.sa
3 lily Is sectional. astfn he}Unitcf3states
d II IS noti!ro dlttlcult, in view of oul
Z pass history. to conceiye that a g. sec
t desirous. we will say, to pass ar
4 amendment to tho Constitution oppo,s,te,t
by tho weaker sections, might use this
: tile measure, especially if they coulc
Il take advantage Of the fact that tl't
o taxation Is mot required to be uni
g form throughout the country.
It have not seen Governor Hughes:
II objections to the amendment. eXcep
t. as you refer to them In your editorial
e but one cannot but agree with hin
It in asking why ratify this particular
N amendment. when one may be SO easil!
o drawn that would overcome these oh
l. jections? RALEIGH G. MINOR.
is The University of Virginia.
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