The Bennington evening banner. (Bennington, Vt.) 19??-1961, 1910-02-12
EoMUNos OPPOSES INCOME TAX
Venerable Ex-senator Against Pro
posed Amendment TO Constitution

The Montpelier Journal publishes
he following letter from Hon. Geo.
:. Edmunds. for 25 years U. S. Sens-
.Or from Vermont and now living in
at the age of So:
My Dear Senator.-Your kind note
of 18th ultimo suggesting that state
more fully the views that l expressed
to you and Senator Page last sum.
ner on the subject of the proposed
Constitutional Amendment giving
Congress complete power to impose
income taxes without any Limitation
whatever, was duly received.
This proposed amendment, OF
course. embraces the income from
every species Of property, whether
national bonds. state bonds, munich.
pal bonds, the income Of churches
and charitable institutions, as we'll
as savings banks and all the other
Of labor. In considering this
subject in an orderly manner | shall
state much that with you and Sena-
tor Page and many others goes, as
the common phrase is. without say
ing.
The Power Of Taxation
he power of taxation is the funda-
mental power of governmental life;
on it all the other powers and func-
lions Of government depend for their
execution. The builders of our states
and the creators of the government
of the United States knew this and
felt it deeply. They knew and saw,
perhaps more clearly than we do in
these times OF generous enthusiasm
and excitement the danger to the
people of the different states, in then
different situations, necessities, oc-
equations and internal policies in the
possible unequal and injurious exer-
else by Congress of the tremendous
power underlined and unlimited taxa
ton. They saw that the inherent
sovereignty and security of each state
must be absolutely preserved except
so far as power should be definitely
granted to a common government ex-
ercising only the powers necessary to
the safety and common defence and
general welfare of all the states and
people as finally described and spec
flied in the constitution of the United
States.
The grants and limitations of the
power Of taxation and the raising of
revenues by Congress were set forth
in the Constitution as follows:
"All bills for raising revenue shall
originate in the House of Representa-
tives: but the Senate may propose or
concur with amendments as on other
bills"
Art. /, Sec. Z pr. l.
THE Congress shall have power to
lay and collect taxes, duties, imposts.
and excuses to pay the debts and pro-
vide for the common defence and gen
eral welfare OF the United States"
Art. /, Sec. s, pr. l.
mo capitation, or other direct tax
shall be laid unless in proportion to
the census Of enumeration herein be-
fore directed to be taken.
No tax or duty shall be laid on ar
ticles exported from any state"
Art. !. Sec. 9. prs. As.
Thus it will be seen that two ex-
plicit and fundamental rules govern
ing the imposition by Congress Of
burdens upon the people of the sever
al states were established; first, that
taxes upon persons and property must
be apportioned among the several
states according to their respective
populations and, second that the i'm
posts and excuses must be uniform
throughout the United Staes.
Different Kinds of Taxation
The difference between a tax upon
property of any and every kind
which is, and must be, inherently dir
ect-and taxes imposed in the form
of duties and excuses is obvious in
principle as well 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. The
land, the goods or the money of a
member of the community can not es-
cape taxation by change of owner.
ship, for the tax adheres to the thing
or right; and whether one person or
another has ii is of no consequence
whatever. But with the tax in the
form of duty or excise 1t is very
different In the case of duty 1t is
the voluntary act of the importer in
bringing into the country the goods
that fixes the tax upon him. and it is
the same with excise taxes.
No one is compelled by law to en-
gage in TIE business OF buying and
selling merchandise, stocks, operating
railways or In any particular business
whatever. II he chooses to do sc
he submits himself of his own choice
to any excise tax that may be uni
formly laid upon that particular kind
of business.
The trainers of the Constitution
clearly understood these distinctions
and provided for the security of the
internal rights of the people of the
several states accordingly, by requir
ing that in the imposition of poll anC
all other direct taxes they should bt
apportioned among the several states
according to population; thus secur
ing to the minorities of the people
Equality with the maiorities of the
people electing the House of Repres
entatives and thus controlling thu
kind and amount of the levies made.
Rights Of the States
Now, after one hundred and TWEEN
tyone years of prosperity and vas
increase in wealth and population
and, consequently, the vast increas
in the numbers and power of tn
House of Representatives. 1t is pre-