The Bennington evening banner. (Bennington, Vt.) 19??-1961, 1910-06-06
JUDGE RowELL ON INCOME TAX
Protests Against Overriding the
Constitution

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The Montpelier Journal prints the
full text, carefully revised, of the re-
marks made on the proposed income
tax amendment to the Constitution Of
the United States, made by Chief
Judge John w. Rowell Of the Yer
mon Supreme Court at the recent
Bar association banquet held in this
city, as follows:
II want to say few words about
another thing that should interest
you as lawyers and concerning which
l think you have a duty to perform.
There is a growing spirit of unrest
manifested in a disposition to break
away from the restraints of law. This
is a dangerous tendency, especially as
it extends not only to law in general,
but to organic law as WELL both state
and national And SO it has come to
pass that If a constitution stands in
the way of accomplishing a thing the
remedy is thought to be to amend it,
if haply ii is not ignored altogether.
We have an illustration of this now
pending before the country The con-
stitution OF the United States pro
yides, aud always has provided, that
direct taxes shall be apportioned
among the several states on the basis
of population Some years ago the
Supreme court of the United States
! h.rTH baf puH i'm.
come Of real estate and on personal
property and its income were direct
taxes within the meaning Of the Con-
stitution, and therefore void if not APP
portioned as therein required But
notwithstanding that, at the present
/ session of Congress, the Senate debat-
ed long bill to lay an income tax
not apportioned among the state and
its passage was urged on the ground
/ that the Supreme court was wrong in
/ holding that such a tax was unconsti-
| tutional But we happen to have a
president who Is a lawyer and he said
it would not do to pass such a bill.
| that the court having decided that
question, it ought to be regarded as
! final He said, however, that the
matter could be got along with by
amending the constitution, and so
/ they all with one accord made haste
to propose an amendment to allow q
1 tax to be laid on incomes from what
ever source derived That proposal
is being and is TO be, presented to the
/ legislatures of the several states some
Of which have adopted II and some
have rejected It, and it will come be-
fore our legislature this fall.
Now | am not opposed to an in
come tax whenever it is necessary to
have one but | am opposed to amend
! ing The constitution so as TO allow
Congress to lay one without appor-
/ lionment and regardless of the source
from which the income Is derived. |
1 especially think that the matter Of i'm
comes should be left as source of
/ revenue for the states when needed.
But it is said that the general gov
eminent can not get along at times,
without such a tax. The answer is
that II has got along without one thus
far, even in exigency OF the Civil war
than which no more pressing necess-
| ity for revenue can ever arise.
It may not be long before the
states themselves will be considering
the expediency Of such a tax. New
York has already had the matter un-
der adyisement. Vermont may some
day want to resort to that way OF
raising revenue. And IL she does she
ought 10 have a free field and not be
embarrassed by the general govern.
ment for to give both authority TO lay
such a tax at the same time. would
or at least might prove to be unjust
to the taxpayer, and cause him to CRY
out that his punishment was greater
than he could bear. He might be In
the condition the old rooster was thai
ate the cherries that had been in run
and was made drunk The old ladl
supposing him dead, picked him ant
threw him over the fence After
while he sobered up and came aroun,
without feather on him. The IN
come tax payer may be as nude a
that If both governments pick him a