Evening star. [volume] (Washington, D.C.) 1854-1972, 1910-01-17
RIGHT TO LEVY TAX
Gov. Swanson Favors Pro-
vision for Income Revenue.
MESSAGE TO LEGISLATURE
Declares for Amendment to Consti-
tuition Comforting Power on the
Federal Covenant.
Special Dispatch to The Star.

Special Dispatch to The Star.
RICHMOND Va. January 11.-Goy.
Swanson, In a special message to the
general assembly today on the subject of
the proposed amendment to the Constitu-
ton Of the United States giving to Con-
gress the right to levy and collect in
come tax without regard to apporton-
ment among the several states. urges
the general assembly to approve
the amendment. declaring that it will
be beneficial. and that it is not right
to collect revenues from the necessities
Of the people. After quoting the amend
ment which is proposed, the governor
says:
The effect Of the proposed amendment
is TO confer upon the federal government
the power to impose and collect revenue
upon incomes. There has existed much
difference of opinion as to whether. I'M
der the present Constitution. the federal
government, is possessed of such power.
The federal government for many years
collected much revenue from this source.
Divided Court Denies Right.
Some years ago the Supreme Court of
the United States, by a divided court, de-
cided that the federal government mad no
such power conferred. This opinion has
left the matter vague. indefinite and IN
certain. and entirely dependent upon Ju-
diCial Interpretation and decision. Inc
Supreme Court may al any time reverse
its last decision upon this matter, as the
members constituting the court are be-
ing constantly changed. 1t Is OF the u
most Importance that 1t should be deter
mined clearly and explicitly whether the
federal government is possessed OF tAls
power.
u he proposed amendment will accom-
plish this end. 1t will confer upon the
legislative power of the government the
power to collect such taxes, unrestralned
ny a changing court. 1t will remove the
Supreme Court of the United States. on
contention and strife. This Is result
greatly TO he desired. Besides, justice
and fairness demand that the federal gov
eminent should not only have the power
but should also collect large part OF lis
revenue by q fair tax upon Incomes
Increase of Expenses.
THE expenditures of the federal gov
ernment are rapidly increasing each year.
At present most OF It's vast revenue Is
collected by tax upon consumption.
Thus the people are taxed on what they
need, not on what they possess. A fair
the abundance OF the people and not on
their necessities A tax upon conSump-
ton works to the great disadvantage 81
the masses of the people, who are made
To be an unequal part of the burden OF
taxation. The present greatly increased
cost Of living in almost every direction
bears unmiStak able testimony to the evil
effects accruing from placing upon con
sumption the very heavy burdens OF fed
eral taxation. A fair tax upon incomes
makes the government share in the pros
perity Of its citizens. This kind Of gov
ernmental exacton only comes from
those able TO pay Labor, commerce,
business and enterprise are TO TINS extent
relieved from governmental burdens.
Given the power to collect income tax,
the federal government could Increase or
decrease its revenue according to lis ne
certainties and disturbances, which IN
variably occur upon modification of our
tariff system.
The federal government has long
needed a system of taxation like this to
increase or reduce its revenue promptly
and efficiently without business derangc-
menis Most of the large governments
OF the world possess this power aud
collect much revenue from this source.
Tax Just and Fair.
mo substantial reason exists why our
government should be deprived Of the
power of imposing a tax so Just and so
fair. II must be presumed that the
federal government IN the exercise Of this
mower will be reasonable and have the
utmost regard for the rights and best
interests of the states. 1t is an I'M
warranted fright to imagine that Congress
zone house of which consists of repre-