The Richmond Virginian. (Richmond, Va.) 1910-1920, 1910-03-01

THE INCOME TAX
Witt Address General Assem-
bly, on Amendment to
Constitution
OPINION DIVIDED HERE
AS TO SUCH ACTION
Grave Doubt as to Whether Vir-
ginia viii Depart From Cause
of Most States Which Have
Refused to Ratify.

Senator Joseph w. Bailey. of Texas,
who will address the Virginia Leg
i~slature on the constitutionality and
other phases of the proposed six
teenth amendment 10 In Federal
/ Constitution, providing for the levy
ing OF an income tax. arrived in
Richmond shortly before : o'clock
TUESDAY afternoon. He was met by
Senator Halsey and Delegates Martin
Williams and Alden Beii, composing
a committee on reception, and es-
eotted to Murphy's Hotel
AT 7:46 O'Clock Tuesday evening
Senator Bailey Will meet the MEM
bers of the Legislature at the hotel,
where Governor Mann, the State OFF,
GERS and judges and present and
former members of the General As
sembly viii assemble on the floor of
the House to hear his address. The
public will be accommodated in the
gallery.
Senator Bailey is one of the best
interpreters of the Constitution in
Congress. For a number of years he
has advocated the levying Of an in
come tax on wealthy persons, to meet
tax dodgers and others who he be-
iteved were not properly contributing
TO the support of the government.
Article Adopted.
That Congress has the authority
to levy a tax or incomes is conceded.
That Congress has power to levy a
tax without apportioning the money
so derived to all the States has been
by competent and capable
constitutional authorities
| AT the first session Of the sixty
first Congress the Senate and House,
at the solicitation and urging of the
President, adopted a resolution pro-
posing az article XVI. or the Fedora
Constitution. which provides that
t-4tungrrss shaft rave power to lay
and collect taxes on incomes from
= source derived without =ap-
partionment among the several States
and without regard to any census or
enumeration"
Few States Endorse.
This amendment TO the constitution
although fayorabiy acted upon by con
gress. cannot become effective with
out ratification by the legislatures oi
three-fourths of the States in thu
Union. After its adoption by con
gress the amendment was referred Il
the State legislatures for ratification
Up TO the prsfent time South Caro-
linz and AIaba ma are the only state
which have rs fed the amendment
A number of States haveI refused Il
ratify IL. The amendment Is nov
before the Virginia legislature, havins
been brought up by Senator Halse,
in a JOINT resolution looking toward q
ratification. The resolution has beer
favorably reported by the committees
on Courts of Justice of the Senate and
House of Delegates. II is now on tn,
calendars OF both houses.
How II Would Operate.
amendment gives the natfoua
congTess powar tn+ie9y a tagaaf4 am
per cent. on all incomes over $4,000
from whatever source derived. !
provides that this tax may be Ieviet
without the money SO derived bein,
apportioned TO all the States.
h ratiA alton of this amehdmen
would therefore give congress tn
power to spend the income tax none.
as IT saw fit. Under the provision
of the amendment the States will b
financially benefited according to tn
amount Of Income tax paid by thei
citizens. In other words New Yorl
and Pennsylvania would pront by tn
money paid by their many multi
, ~milionaircs, while the States which
have less wealthy ons and daughter
wopld profit considerably less.
AT the governors conference Ii
/ Washington In January a number q
the executives expressed the belief tina
congress should be allowed To levy tn,
tax and Ak the per cent. OF taxation
l provided h a a certain. stipuiate,
per cent, of the total amount, o
: money realized be paid to the States
! Division OF Sentiment.
. There is "A division OF opinion in tn
} Virginia legislature as to whether con
gress should. ny the ratification o
article i6. he given authority to lev,
; a tax throughout the nation withou
apportioning the money through tn,
nation, as is done with other ia
!. MONEY
? Senator Bailey. being an authorit,
? on the Constitution. and one of thu
: earliest advocates of the income tax
: and qualified by reason of years ol
3 study and debate to talk competently
on all phases 81 the constitutions
{ amendment, was invited to come &C
l Richmond and make an address. III
5 addition to enlightening a number OF
legislators on the rea! meaning ol
I Mr.. iiaisey's resolution, II is believed
: Senator Bailey's address win cause
d number Of opponents OF the reso.
: luton to recede from their position
and strengthen the faith OF support.
ers.
|. The Resolution.
The Haisey resolution follows:
Whereas. the General Assembly
!. of Virginia has received official mott.
~fication OF the passage by both houses
of the Sixty-first Congress of the
United States at its first session. In
pursuance of a provision of the Fed.
eraI Constitution. of the following
proposition 10 amend the Constitu.
ton of the United States by a ION.
Etitutional majority Of --two-thirds
thereof, in the words following. to-
wit.
Resolved, by the Senate and the
House Of Representatives of the
United States of America. In Congress
assembled ftwo-thirds of each house
ooncurring therein, That the fol-
lowing article IS proposed as an
amendment TO tho Constitution Of the
United States. w-',ich when ratified
by the legislatures of three-fourth
Of the sevcral States. shall be valid
20 all intents and purposes as a part
of the Constitution:
Article i6. The Congress shall
have power 10 lay and collect taxes
on incomes. from whatever snnrt :
derived. without apportlonment
among the several States. and With
cut regard 20 any census or enusnera
ton" and
Whereas, three-felrthg Of the leg
fslafuraa or thE States comprising the
United States, are required Ia Eive
assent 70 the proposed amendment
60 che rnnstffs4tinn NJ fho t-,4t.l