The Richmond Virginian. (Richmond, Va.) 1910-1920, 1910-02-23
The Income Tax Amendment.


The Income Tax Amendment.
Senator Bailey of Texas, is doing active service
as missionary Tor the income tax amendment, and
during his missionary tour he will probably give
the Virginia Legislature call. Wherefore! The
income tax proposed is not popular as formerly
For many years the Democratic party as an organi-
cation urged Federal income tax, in order that
the giant trusts and the bonares might be made
to give up some of their annual increase to the
public good. 1t favorite preachment OF Mr.
Brvan's. II was beautiful theory. But 1T is
not so attractive practical proposition, tor an
income tax is general tax and applies to good
citizens as well to the undesirable class. In
short the proposed amendment is not SO agreeable.
now that it is knocking the door as it was when
Mr. BRYAN and other Democrats were merely talk
ing about 1t.
Hence MIR Baiey's missionary tour
Former Senator George F. Edmunds, has written
to Senator VIM. P. Dillingham;, OF South Carolina.
letter which throws somewhat new light upon
the subject
The letter appears in the Congressional Record.
Senator Edmunds first points out that this pro-
posed amendment, embraces the income from every
species OF property whether national bonds, State
bonds municipal bonds, the income OF churches
and charitable institutions, we'll as savings banks
and all other earnings OF labor
The Senator then notes that the grants and
limitations of the power of taxation and the raising
of revenues by Congress set forth IN the oonst
tuition follows:
All bills for raising revenue shall originate In
the House OF Representatives but the Senate may
propose or concur with amendments as on other
bills" art. |, sec. Z par J
The Congress shall have power to lay and collect
taxes duties imposts, and excuses TO pay the debts
and yrovide for the common defense and general
welfare of the United States. tArt. L. sec. 3, par
IL
mo capfation or other direct tax shall be LAID
4 unless in proportion to the census OF enumeration
herenbefore directed to be taken.
No tax or duty shall be laid on articles exported
from any State art |, sec 9, pars 4, 81
Thus it will be seen" says he, that two
plicit and fundamental rules governing the Inn
position by Congress OF burdens upon the people
OF the several States were establishes First,
that taxes upon persons and property must be
apportioned among the several States according
to their respective populations; and second,
that the impesitons arising from duties I'M
ports, and excuses must be uniform throughout
the United States
The difference between a tax upon property
OF any and every kind-which is and must be
inherently direct-and taxes imposed in the
form of duties and excuses is obvious IN principle
as we'll as in fact. The first kind OF tax is and
ALWAYS must be upon things and rights, while
the second is and always must be upon the
doing OF something which each person may do
or refrain from doing at his own will and
@ pleasure.
Now, adds Mr. Edmunds, after II years OF pros
perity and vast increase in wealth and population
and consequently the vast increase in the numbers
and power of the House Of Representatives, IT Il
proposed that the several States shall surrender Il
II Congress the right to impose one kind OF direc
3 taxation without regard TO the fundamental safe
guard of proportional numbers secured to the sever
al States as established in the present Consttu
ton, and indeed, in sweeping and Unlimited
form as to grant to Congress the right to tax the
very States themselves by impositons upon Their
bonds and other sources OF revenue.
1t would be a less evil, he declares had thu
II amendment provided for complete amendmen
OF the restrictive safeguard applied to direc
taxes OF every kind
Mr. Edmunds thinks that this proposal is
menace to the weaker States I'VE cannot know,
says he.
what combinations OF powerful interests or of
# powerful States may come into existence, peril
Gus to the freedom and equality of the weak
er communities or States through the ABSORB
ton BY what we call the general government,
of more and more of the functions that have
always belonged and still belong to the people
B OF each OF the several States, and on the reten-
ton of which by each State rests the very
istence OF our Union as it is.
IN The Virginian does not oppose the income tax
3 But ii commends to the General Assembly of Nir
gnia this view Of the question presented by Sen
- ator Edmunds. Members should certainly not cas-
@4 their vote for the amendment until they hav
BIZ studied the question in all its hearings upon tn
various sides q our complicated government >Fo
Virginia 1t means that more money will be sen
put Of the State for the support Of the Fedora