The sun. [volume] (New York [N.Y.]) 1833-1916, 1910-03-31
-TnoaE WHAfEVKR sOUROB DE-
REYHnyp

Process Jahn ". mur1e.ss 0Ulnasa 90 ma
Prepnssa Inossne TaK Anaenslment.
Ths suhjoinsd lstssr from the RngEiss
profeasor % pollaiOAl sciencs and oOnsai-
tutional law In Columbia University to
The president 0f that institution on the
probable construction of the income tar
amsndmsnt by the Supreme Court b %
general interest,". Professor Burgess has
osen apending the winter In Italy, but
has closely followed tho discussion In
which Governor Hughes. Senator Root
and others have participated.
MT DaAR President BUrLKR: Your val
ued communication asking my interprota-
ton Of The proposed Sixtosnth Amendments
TO tho Constitution regarding the power OF
Congress under n. IN case Of 10 adoption.
90 tai tho lnserumsntalitass Of the STATE
n rocaivod.
would cay very hriedy that thsrs y no
question IN my mind thas % would vest that
power IN Congress and that the Suprems
Court would % inhsrpret q. The exemp-
ton Of thopo lnstEumentalitios from taxa
ton By the United States Government down
% thin time has rested. a. b we'll known. mot
upOn any express prohibition Of tho Con-
stitutton. but upon decisions Of the supreme
RsnsrAl principles Of tho Constitution Tho
court has satd briefly that the power 70 tar
n the power 70 destroy. that therefore the
power % ConGrons TO tat the Instrumental
ties % Tie State Governments would %
tantAmount 70 tho power 60 destroy such
inatrumsnsAlltiss. and that this would mean
the overthrow q tho federal system Of
govsFnmsne Intended By the Constitution
These decisions are based. therefore. on what
-
stitutton. rather unoertain and dangerous
ground at all times for . court to stand
upon- Tia political science Of the Consti-
tuition. however. whatever that may be. h
certainly suhjeot 70 change by constttu-
tionAl amsndmeat. Previous 20 our civil
war the political science Of our Constitution
left the control Of slavery 90 the States. and
the court went 20 far - to hold that Con-
grsss could not under that political science
know that thu ThArtesnth and Fourteenth
Amendmanaa sat Naiie thaa Judicial inter
probation and that tho court itself bowed
before tho last VIII Of the sovereign when
10 expreased.
Let m take Q laasr example. We know
that down 20 the passage Of the Wilson act
By Congress IN regard to the control by tho
LIQUORS the court held that when Congress
itself did not regulate interstate commerce
In any article it was to DO understood
that Congress Intended that such COM
merce In such article should be free from
state regulation. and under this interpretA-
ton of the political science Of the Con-
stitution the court declared state laws null
and void which provided for tho rewula-
ton Of such commerce SO soon m Con-
Eress. however. declared that such was
not tn intention In not itself regulating
interstate commerce In spirituous liquors.
the court reversed tn own decisions and
declared State laws regulating such COM
merce constitutional and valid.
The proposed Stxtesnth Amendment ~
n n now framed contains four words which
u seems to me must be regarded by the
court m overriding len former decisions
concerning the exemption Of the instru-
mentalitie~ OF the State Governments from
Congressional taxation by the later ex-
pressed will % the sovereign constitution
making power. and I think the court will
50 interpret these words. They are the
words from whatever source derived :
Judicial Interpretation % general princi-
piles OF the political science % the Consti-
tuition cannot stand against these express
words Of the sovereign. IL = the function
OF the sovereign to fix the political science
Of the Constitution finally. and not the
function of the court
! have not the slightest doubt that when
the case arises. II IL ever should. the court
will take this view of its functions
Economically I favor an income "a 4 and
q graduated income tar. and am not averss
to a national income tax. but II We are TO
have q national income tar based on any
other principle than that of numbers. ~
nov provided. think the constitutional
provision vesting the power to levy the
same in Congress should be 80 framed a..
FIRST. TO protect the instrumentallties Of the
State Governments herefrosn. In order TO
uphold In all it, proper strength the federal
system Of government and second. 30 as
to permit no exemptions whatever on
account OF the amount Of the income. IN
order to prevent the development In our
national life ~ . rax voting. nOn-ts Npa wing
section. which development. In the vide
differences Of conditions obtaining in our
vast country. would tend % Mr.. Justice
Field was reported 90 have said. to create
q situation favorable IN disunion and re-
bellion. IoHS " BURGEss
GARDoNE-RTvIKRA, March II