New-York tribune., 1910-02-22
REVERSING HISTORY

That Alabama and South Carolina
should be the first two states 10 ratify
the income tax amendments to the fed
eral Constitution involves a curious re-
yersal of history. South Carolina was
the home of John {. Calhoun. the fore
most champion in the United States of
state rights and of a strict construction
of the federal Constitution which should
contract TO minimum the powers
granted 10 the general government. The
people of South Carolina followed Cal
houn devotedly TO the logical conclusion
of his teachings They Were ready TO
help him carry through his programme
of notification. They yielded only be
cause he yielded, and they were the first
10 declare renewed allegiance TO his prin
cipies when they discovered III 1861 that
the institution Of slavery WAS i'll danger
and took South Carolina out of the
Union.
Alabama was state scarcely less ar
dent than south Carolina III its devotion
H. the extreme form Of state sovereignty
which eliminated in secession. Mont
somery was the first capital of the Con
federacy. ana the people of Alabama still
doubtless believe that their devotion 10
the theory OF state rights and state SOY
ereignty which the confederacy repre-
scented is unabated. Yet these two states
Lave now ratified an amendment TO the
federal Constitution which gives the gov
ernment at Washington a power of direct
taxation which il possessed before only
in name since the conditions of the grant
iU the Constitution practically prevented
its exercise in such 4 manner AS to do
any sort Of iuStic7 among different parts
OF the nation.
Ii cannot be said that these TWO states
have now merely enlarged an exclusive
federal right They have al the same time
practically surrendered 4 state right
which at least one Of them. South Caro-
lima. has invoked 10 raise income for
slate purposes. II * well understood
that the nation and the state cannot both
conveniently work the same fields of tax
alton If both lax incomes. inheritanceS,
franchises or other taxable resources The
burden put upon the doubly taxed class
becomes excessive. and The state, as the
weaker partner, is necessarily driven
from that field 10 seek other sources OF
revenue Ii is not likely that South
Carolina will continue 10 tax incomes for
the benefit of her own treasury if the
'nited States also enters South Carolina
and collects on the same incomes. 4
real state right was therefore abandoned
when the Legislature at Columbia rau-
fed the income tax amendment. More
over, by approving the amendment in its
present form the people Of South Caro-
lima gave their consent 10 the collection
of a tax Oh income derived from interest
on state city and local bonds and Oh the
compensation received by state officers.
executive and Judicial. for their services
h. the stale Ep ia this time the Supreme
Cour; has held iavalid any tax laid j..
the general government on the salaries
oi stale officers and amy tax tending to
hampor or impair states governmental
Il. l.strumnntaliiies. South Carolina and
Alaisama nave now voted TO reverse these
findings of Tie Supreme Court
Times change, and state right sentiment
changes witt them. We notice That our
esteemed contemporary THE Charleston
News and Courier made q valiant cf-
fort TO preserve South Carolina's consist
en.y. 1t attacked the amendment as n
South Carolina should never admit with