The sun. [volume] (New York [N.Y.]) 1833-1916, 1910-11-25

~ Mssy Lssissstmres wW sssa Csassdss
% the Ease AGAINST % l. pressuf -.

% tne Case Against % u preseuts1.
To TIM EpiToH ov Tvs srN-sW While
the legislature Of .>veral Of tho Stasos
have voted tn ratify the 30 opposed sin's~nsh
Amendment, To the nit~J states tonatitU.
ton. and the legislature Of other s'a'"'
haN. voted to reject IT. learn from IN" ~"
partmsnt NJ state a. Washington that 49,
notifications which that Department has
received on the subject are four in nunh"r
namely. 81 Publications nv the lllIn"..
South Carolina and Maryland Legislature
and 81 rejection BY the Rhode Island Les
lature
In view Of the fact that q number Of to
state Legislatures will convene in January
and that good deal OF time has pas. :
since the subject OF this income tax amend
msnt " = pr ominently discussed in the new
papers. N would seem to he desirable tina 2
the objections tn the amendment should 10
again set forth and urged throughoH' The
country This ~ the more impor tam h.'
cause the subject IL quite likely To come -
at the Governors conference AT FrankfnTr
Ny. beginning on November % Tn" "h
| jections which have been forcibly brough'
against the proposed amendment are nu-
mcTouS and in the main are summed up u
the following paragraphs
Tn. CONSTITUTIONS peculiar admiNirire %,
Federal with national traits admitted
the cause of o,Ir s,Icce-s. rests upon 4 bitter
experience. first. at excessive power lr
general government. that -. Great Bri'alns
and secondly. Of insufficient power m d ger
eral government. thar II. under the ATtlHi".
Of Confederation.
This Constitution admired during a cen
fury and - quarter IN all countries and ~
tn. greatest minds, was itself the produ,
ton OF pat riots who still stand a. the pre-
eminent authorities upon the subject ~
popular government.
The compromise. 81 the Constitution and
PARTICULARLY those relating to taxation and
representation, consisted OF delicate sd-
Ju.tmen,- whose benefits have not b~sn
la--ened by the increase Of population. the
spread III luxury or the changes in the forms
and seat Of wealth
Constitution can hest he moulded when
national ideals are high and inspired ny
recent sufierings Formed necessarily ~
basic principles. the dislocation OF any part
tends 20 weaken IN" whole Hence. con
-tituiional amendments should he maze
only IN or Immediately after times of ma
'ional stress which demand amendment ana
insure IA the proCe>a the presence OF ~l-
allied patriotism and enlightened states
man-hip.
lhr checks uDon amendment contained
in the nitsd tStAtes Constitution demon
>'ratN tnat those principles were In che minds
nf the ~ n WHO framed our Government
ia" HISTORY "f IN. fifteen existing amend
m-ni- demon rates that ihose principle.
| American statesmen
IN" history Of the proposed sixteenth
! Am ndrnNnt demonstrates that those prin-
cipIe- have no' controlled the minds ~
tno,. Who proposed that amendment. bu,
that on -" "ontrary those proposers urge
| the country tn adopt . nev and dangerous
practice OF easy going amendment without
national cn"rS"n'y or necessity. without
du. dcI'terarion, and in times % profound
The fr rlHrs Of tie Constitution felt 'hs
need 80 plt' ng ~ On the n'''onal power
'e|ed With rei.rrn . L tnp?-ts. duties
md eve 80 lie latter. said Hamilton
tui' wh,cL Vii y me t.nd iis level with
the mo ~ y ying them. They
rr--cr,he thew own linr'. which cannot he
s>,ee'e' without d-le ting 'he end pro-
uo--I. III . -. an extension Of the revenue
his forms complete barrier
az mt an mater. impression OF the T,t-
n I RI init ii n Of tie rover Of imposing
lh'm but ret tsSe-, are different.
DO not cont in n their own nature 80;
az lion D. . aS hamilton Sur,hsr 70 2.
ret "a ~ he Government are tu be found
Tn. n .tlr" of things. the est Ihlishm"nt
OF /, tNet lie. not n.ompt' bile with n.
YEMEN" ~ than To leave that discreet on al.
together Arge. The f'xe@ rule adopted
Vas the nj Of IpHortionment, The I'M
perfe, tInn r that f.l' MS recognized. hur
not~uh-' nr,ng Sm mr-ries on ,ny
~ Nf.fers fl 'tle r 'dsffW-f. W LANNl1fn1N
lie .eIst obJe' tIonihle emOns the pract-
Taxes upon income &c lived from property.
real ar per spnal tall. .rcbrdins TO eS"nom'c
rit.r-. within the c.a-- direct They are
therefore 81 the kind where no limits 10
the discretion OF tn. Gov eminent are Io he
takr them oui Of the rSed rule Of apportion-
m-nj and to lesV. them altogether subject
TO the ii secretion az large 81 tha Government
/. to iCnor,. the ad \ ic.. Of Mr. Hamilton ana
those other experienced statesmen who
drew the constitution " v Is rue iha,
~lch income taNr- hen imposed according
10 the r4le of appoTt comment would produce
more inequality than when othera ise i'm
po-ed AN extremely doubtful proposition
still. such result would he attended With
fewer incOuN pnIen, e. tnan II the nat lonal
discretion remained altogether unresrrained.
ina = IgC--iIon hat by this Amendment
n power i'll he conferred upon our national
Government nov enjoyed by every other
sovereign nation III the world IL not q
: Ifticiept reason for rstifying tho amend
m.Et nat III. na' ronal tioHeEnmenis
pow-r Of TAXATION = already broad enough
by the poverf i arguments Of AR. Hamilton.
who weddru . 'u. doe, rine that the Govern
ment power ri taxation should be com,
and d-f-nGe III" present Constitution 80
ample IN tNi> regard. although the Govern,
by ;h" aprortl"nin@nt rule a. to direct
taN"-. III. uniformity rule az to duries,
lmpO-i< and etCi-+-. and the implied prohi-
billions against m. Imposition Of Fedora
taNe- up"n stat" InsGrimeDtalifiss. and
although u does not extend al all Ia LAres
ar duties On articles exported from snv
State lho-s, " ho approve this amendment
must thus h- prepare 90 grant the Govern
rnrnt an absolui. power Of taxation unre
-trl"isd nv ans rule For there IN no logical
or -conou," reason for freeing the Govern.
mont from the airport comment rule as applied
To- income iaNr- and leaving II subject -
that rule ~ applied 10 land and cap,fstion
"a N--. " unlimited discretion ~ dangerous
in "ne AS" v Is EQUALLY dangerou. N all
The imposition OF income taxes by me
Government without apportlonment Nouln
tend more than any other form 81 national
taxation 10 obliteraie the dual lines NJ our
~ stem. 10 weaken the reserved ppSs-s ~
Tho states. to interfere With the states IN
their efforts ~ raiS~ ithout too heavy bur
rcn- the people the revenue requisite
Tor their q. n maintenance. and to ntrnd"
the national eminent into the ordinary
and EVERYDAY ansirs ~ private ci'i7en-
" IL no argument IN favor Of the srienf-
'nen' 20 that prior to the Pollock casH
ME Government was generally supposed 30
have the power 10 impose income rsNe. al i'm
oIt apportionmani. and had eNerc, 80 ihh'
mower The majority 81 the court IN No
Pollock casa denied that tho decision bore
oyerrul~d any prior decision Rui. now
ever that might bs. II the mower ought ~ y"
exercised n derives no added force from ~.
fact that u has b-cn exercised And "
n ought not 10 10 exercised. an error m ~
pas' - no justification for an error IN ne
/ future
The language 81 The amendment a. pro