Deseret evening news. [volume] (Great Salt Lake City [Utah]) 1867-1920, 1910-01-11
Judge LeGrande Young Delivers
Address on Proposed Amend
ment to the Constitution.
UTAH ASSOCIATION MEETING.
Annual Gathering of Legal Lights
Charles Baldwin Elected President,
Stephen L. Richards, Secretary.

Charles Baldwin. master l., ohanca-,,
and referee in bankruptcy. was e,ectod
president of the State Bar assocIa t,o,,
of Utah Mt It's annual meeting which
was held Monday afternoon in the fcd-
eral building. Stephen L. Richards wo G
elected secretary and L. B. Swenar
treasurer Proposed changes in tn.
constitution were postponed for c,,,,
sideration at special meeting to be
called In April.
The former Vice presidents, continued
In office for another year. are as fol-
lows: First judicial district. Villa n,
Nv. Maughn; Second judicial distric,
James Albert Howell; Third judicial
district Morris L. Ritchie Fourth tu-
diciai ast1ct, John E. Booth; Fifth
judicial district Joshua Greenwood. J..
Sixth judicial district. John r. C,b,des.
ter, and Seventh judicial district A
H Christensen, Waldemar Van Cott
chairman. o'''
The executive committee. which js IN
have charge of the annual banquet /.
composed Of Richard w. Young. George
Halverson, Frank K. Nebeker and Fl
J. Dininny.
JUDGE YOUNGS PAPER
Judge LIE Grand Young. tho rot,rInr
president OF the association. chose .,
the subject of his annual address tha
proposed amendment to the federal Com
stitution providing for an income tax
The effort was learned and mucj,
thought had evidently been expended
upon the preparation of a notable pa
Per. In part Judge Young said.
y,all
and the legislature of the state will
again meet. and there are some oues-
tions In regard to the general laws.
particularly In regard to the practise
OF our courts, which are necessarily in
teresting to lawyers, and to which It
might be profitable for them to give
some attention.
There is, however. one matter that
VIII come before the next legislature
that might not be uninteresting for the
members of the bar to consider at this
time. have reference to the proposed
amendment of the Constitution of the
United States, which was introduced in
the United States senate July 9. 1909
and which. under our system, will have
TO be ratified by three-fourths OF the
legislatures Of the several states before
it becomes part of the law of the
land. This proposed amendment reads
power to levy and collect taxes on in
comes, from whatever source derived,
without apportionment among the sew
eral states, and without regard to any
census or enumeration Subdivision
three. section two of the Constitution
of article one, provides that 'Represen-
tation and direct taxes shall be aDpor-
toned among the several states which
may be included within this Union
Then again. the first paragraph OF Sec
tic eight reads: That Congress shall
have power to lay and collect taxes.
duties. imports and excises.
That all duties, imports and excises
shall be uniform This proposed
amendment is result of the decision of
the supreme court. holding invalid the
act of Congress of Aug. 10. 1894. known
as the income tax law. This law pro-
vided that after Jan. 1, 1895. and until
Jan. 1. 1900, there should be assessed
and paid annually upon the gains. prof
its, and income received in the pro-
ceding year by every person resi1ing