New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1910-03-01
Senator Roots Letter.
Senator Roots letter follows:
United States Senate,

Washington. February IL, 1910
nv Dear Senator: Since our conversation
last month I have given much considera-
ton 10 the scope and effect OF the proposed
income tax amendment 10 the Constitution
Of the United States.
Much as 1 respect the opinion Of the Gov
ernor of the state, cannot agree with the
view expressed IN mis- special message of
January g. and as / advocated in the Sen
STE the resolution 10 submit the proposed
amendment 1t seems appropriate that /
shouId state my view Of its effect
The proposed amendment is in these
words:
Article Is The Congress shall have
mower 10 Law and collect taxes on incomes,
from whatever source derived. without ap-
17ortionrnent among the several states and
without regard 10 any census or ehunera-
ton.
The objection made 10 the amendment Is
that this will confer upon the national gov
eminent the power TO tax incomes derived
from bonds issued by the states or under
the authority OF the states, and VIII place
the borrowing capacity of the STATE and its
governmental agencies at the mercy of the
federal taxing power.
/ do not find in the amendment any such
meaning or effect / do not consider that
The amendment in any degree whatever will
enlarge the taxing power Of the national
government or will have any effect except
10 relieve the exercise Of that taxing power
from the requirement that the tax shall be
epportioned among the several states. The
effect of the amendment will be- ir my View,
the same as if il said: The United States
may lay z tax on incomes without appor-
tionng the tax and this shall be applicable
whatever the source of the income subjected
incomes are subject to national taxation?"
TO be determined by the same principles and
rules which are now applicable to the deter
animation of that question.
Must Be Taken Altogether.
If We were 10 construe the proposed
amendment only by a critical examination
Of it's words the view upon which the OBJ
lection is based would be reached by prac-
Iically cutting the provision in two and
reading IL IL 1t read. The Congress
shall have power to lay and collect taxes
on incor1es from whatever source derived"
without the concluding words. Blu: we are
liberty 10 do this. The amendment
consists Of a single sentence. and the whole
Of il must be read together. II expresses
but q single idea, and that is that the tax
TO which il relates must be laid and COL
lectcd without apportionment among the
several states AND without regard TO any
census or enumeration, while the words
from whatever source derived are obvi-
oUsly Introduced 10 make the exemption
from the rule of apportionment compre-
heasive and applicable 20 all taxes on in
comes.
We are not left however. 10 mere
critical examination of words This pro-
vision. as Mr.. Justice Bradley said CT the
in ba If
TO ne interpreted in the light of history
and Of TIE circumstances of the period in
which il was framed Justice Story said
af another clause OF The Constitution in
Briscoe agt. the Bank Of Kentucky Oh
Peters 2323:
And { mean TO insist mat the history OF
lie colonies, before and during the Reyol3l-
5on and down TO the cry time OF the
ic0ption Of the Constitution, constitutes
he highest and most authentic evidence TO
Ehlch we can resort TO interpret this clause
Or the instrument; amt to disregard il
would be TO blind ourselves to the prac-
Eoal mischisfs which it was meant to
poses TO which il was 10 be applied
This view must necessarily be applied to
the proposed amendment if it be adopted.
Il viii be construed in the Hight Of the judi
cisl and political history which led 10 the
proposal and which appears upon the pub
lie records Of OUT government
What is that history? The Constitution
o. 17s7 conferred upon the national govern
r1ent the power OF taxation without any
limit whatever. except that taxes on OK
ports were prohibited.
Limits or Taxing Power.
The method Of exercising the power. how
ever. was subjected 10 two linitations-one
that imports. duties and excuses should be
uniform. and the other that direct taxes
should be apportioned among the states
The apportionment provisions were as fol
lows:
Article Section ?. Representatives. and
direct taxes shall be apportlone0 among
the several states which may be included
within this Union according 70 their re-
.pectiSe numbers. etc. tAmended but not
In this respect by the Fourteenth Amend
snentl
article 1-Section 2 No capitation or
ether direct tax shall be laid. unless in
proportion 10 Jhe census or enumeration
fcreinbefore directed 10 be taken.
Tor more than q hundred years after The
abortion OF the Constitution various tax
laws Of Congress were from tine TO time
brought before the courts upon objections
thai they imposed direct taxes IN violation
% the rule of superintendent The decisions