The sun. [volume] (New York [N.Y.]) 1833-1916, 1910-03-01


would accomplish tha, result, notwith-
standing this mysterious rule "f law
heretofore obtaining. We then come
back TO n" pla 80 from which We started,
namely: does the language OF the pend
ing amendment clearly disclose the in
tent to accomplish that result? II Il
does. that effect will necessarily he
gwen To a. As n contribution TO the
discussion this invention ~ Senator
BoRAH still remains new bat on analysis
IL ceases to be useful
Now. the legislative history 81 the
income tax amendment il instructive
and u clearly negatives the SenRi or =
contention. The original amendment
as submitted bv senator BORAH and
referred 20 the Finance Committee on
June u, 1910 read ~ follows
Tue Congress sail have power IN 'Ay and col
iect direct taN~~ Incomes. without AppoTtion
ment amouE the several states according tn
population
Here ~ no eHu.t To deSne what in
comes. or the sources from which the
incomes are TO be derived. II this had
remained the language II the amend
ment there would have been some force
in the argument that II was intended to
apply only 10 such incomes a. were
the proper subjeI% Of national taxa
ton The committee were not con-
tent to leave Il open that construction.
When they reported il on July ,, 1909. il
was in the form in which u finally passed,
they having added the all inclusive and
strikinglv significant words from what
ever source derived IL thus clearly
appears that the Use Of this broad and
most comprehensive clause was deliber-
ate and intentional and not an inadvcr-
tenCa or a mere flourish Of rhetoric.
II was clearly added because with the
word incomes standing alone and thus
susceptible &c the restrictive ConstTuC-
ton now contended for the amendment
would not cover all incomes from what
ever s.urce derived from every posi-
BILE source To render that restricted
construct ION and Application impossible
the broa-iesi and most comprehensive
language possible was inserted IN the
amendment
II II was not the intent ion ~ the SEN
ate in adding this comprehensive phrase
tn language otherwise restrictive in Its
application 10 enlarge the application
Of the amendment 20 cover all possible
sources Of income. we should be glad
to learn from the senator what other
purpose the Senate could have had in
mind in making 40 slgniican; an addi-
ton 10 the amendment.
The enactment Of statute in sub
stantially the language II a statute
that has already received Judicial con-
str,ICtion - a legislative adoption 81
their known Judicial construction.
This doctrine has been applied TO the
s.,.,,,., ,r L,-.,,4. ,-h.-,, 4, 4. h,iA 49,.
in reapac,inc ia provision. the .,,,u,a
r,s, hs ,aLer n. having adon,sd ~.
Lrowr and s.,,,..J construction ,vh;ch :,
had received nv iudic,aI continuation
IN Errl.nd rho s,.,.-,l -,,,os NJ IN
,.-,,,s,.,,or nv. the ssr,. vhs,bo- an
Dl,..,, 20 s,a,u,os mr. cons,,,u,iocs
no.. S.,a,or Roor r.r,o,,h.r ,b,,
IN. Iar0,,.,. ii, o,ss,ion be-a has ~
.,,,.I a,,,bor,,a,iv. r,d,c,aI co,s,r,,,-
,;o,,s The M, ~ ,so, thu, ,-.. con
strueu oE 'he '"'r' 'h 'ii' T"i'"N '"-e
VII ''''' '''''''
lD'I, ,nA" - -. .S." va. .,,
gain. pron,s or income he derived from anv kind
Of property. rents interest o. ''o-H s"V
''''' ''"''' I"1''