The sun. [volume] (New York [N.Y.]) 1833-1916, 1910-03-01


'H- NmrSd0t~Oi NUN Sueh NeanIng
80 FWrrt o. stated bS the GSS erNeT.
AIPANv. F..h - With m comment IN
to senate am, t,tii = word oT ~ u following
IT, rsadnE IN tho Assembly. the letts 2
~ init",i Stai~- S-raior Elihu Root to
Ntsts senator Fredsrlck NJ. Davenport.
t.sins lS-u- With GoV. Hughes on the
Federal ,ncnnie taN amendment. was
read ~ i-bth house, ~ the LeRiala ture
t"-nghi Senator Davenport read the
l..tt.r ~ the Senate and Clerk smith road
- "a the lower house. The letter was
referred ~ The Judiciary Committees Of
h"th houses and ordered printed
In the Assembly Minority Leader
Friabie sid he was glad such an eminent
Republican would - strongly argue a
rrinupl- of the Democratic party.
As.cmhlyman James Oliver said he was
Just a. good a Democrat as Mir Frisbie.
but could not agree with the -Tnasterfil
knglish 81 the junior United States
Senator senator Roots letter follows:
TBE UNITED STATES SENATE.
MAsRINoroN. Feb. H. 1910.
MI DEAR SENATOR: since our con-
vsrsAtion last month I have given much
consideration 10 tho scope and effect
81 the proposed income tan amendment
To the Constitution oG the United States.
Much ~ ] respect the opinion Of the
Goveruor Of the State. I cannot agree
With the view IN his special message Of
January ). and as | advocated in the
senate the resolution to submit the pro-
posed amendment 10 seems appropriate
than should state my view Of its effect.
The proposed amsniment IL in these
words:
Article is--Ths Congress ahsll have power
10 lay and collect taxea on incomes from
whatever source derived. without sppog-
tionment among the several states and
without regard to any census or enumera-
ton.
The objection made to the amendment
10 that this will confer upon the national
Government the power to tax incomes
derived from bonds issued by the States
or under the authority Of the States and
will place the borrowing capacity 81 the
State and its governmental agencies at
the mercy OF the Federal taxing power.
I do not find in the amendment any
such meaning or effect. do not consider
that the amendment IN any degree what
ever will enlarge the taxing power OF the
national Government or will have any
eject except to relieve the exercise OF
that taxing power from ,hs requirements
that the tax will be apportioned among
the several States. The effect Of the
amendment will he IN my view the
same as " said The United States
may Law tsA on incomes without appor-
IIoning The tax. and this shall he applicable
whatever the source Of the income sub
ivc,ed to the tax leaving the question.
What incomes are subi~ct to national
Ia1aIiout- Ia ~. determined by the same
Irin, pies aud rules ~hich are now apph-
,At's To the determination 81 that ques-
t,Ou
u we're - consirue the proposed
amendment only by a critical examination
81 ~ words the view upon which the
objection ~ based would bs reached by
FaUtiCatIv cutting the provision in two
anu rt-atiing u az Il IL read, The Congress
shall ha Ne power TO lay and collect taxes On
'nCJrn~- from whatever source derived
OUhouG tho conciudinR words nut we
are not at liberty do do thru. The amend
men, CONSISTS 1T a single sentence. and the
Whole Of It must ~ read together Il
expresses bu' single idea. and that -
That the IaN 10 which ~ relates must he
lard and collected without Spportionment
among he several States and without
regard to any census or enumeration.
while the words from whatever source
derived are obviously introduced TO make
the exemption from the RUE Of appOrtion-
meni comprehensive and applicable to all
taHes on incomes.
w. ar M, left. however. TO a mere
critical examination 81 Ec-'.. This pro-
VISION. - NJ. Justice Bradley SAN %
the Constitution in IN" legal tender cases
10 80 10 interpreted m tho hight OF history
p1d Of tho circumstances Of the period
IA Which u was framed = Justice Story said
IN Briscoe against the Bank OF Kentucky
ul Pst~rS 112l
Nnd I mean 80 iast.t that the history
nj ihe oIonies beiors and during the Revo-
hutton aud down 10 rho very time 81 the
sdop'ton ~ the Constitution constitutes
~" hghe-' and most authentic evtdsn =
- ahF D 80 an resort 10 interpret this
'isuss ~ The tn-fruuent and 10 disregard
~ would - to blind Ourselves 10 The prac-
tg'sl mis- hieis whWh ~ vac meant 20 sup
pres and 10 forget all the great purpose
o. vh'rh IL vas 70 10 applied
The view must necessarily he applied
80 me proposed amendment " n be
adopted u will ~ construed in the light
~ The Judicial and political history which
led to the proposal and which Appears
upon the public records II our Govern
ment
N-ha' ~ thar history The Cons.itu-
ton NJ ITs' conferred UPON the national
go, ernW~rf Tho power % TAXATION with
OUT any bnnit whatever except that takes
on @vpoVrs were prohibited
Inc msf nd 81 exercising the power
however, Wa~ s'Ibi~c1ed TO two Gmi-
rat iOus. Dus thar imports. dut Zee and
sN'l-~s should 10 uniform and the other
that dIrecr taxes should he airport toned
Among the Ssai@~ The Airport ionmenS
provisions we're a. follows
'rr,"is T. =" non f, Representatives and
dir-"t 'ass. shall br appoT ioned among
the ssy"-.l ~tat~~ vhph may Ne included
.tI.'t thf, mon ~ ordinR ~ their re~pes-
~. uuuIuar- 4. Amended. but not m
M. r",r.- ?. ~ ne Fourteenth Amendment,
~a' ft"u % -" 'EpitAti"u ~ other diTs,t
- shsN -. Isii uTie@s M prnpDrtIon to the
'srsu- o. enumeration before directed
"a ur TH-.f
-. fh.V h.,-slraN