Evening star. [volume] (Washington, D.C.) 1854-1972, 1911-07-13

The action of the New York legislature
yesterday in ratifying the proposed
amendmen to the federal Constitution
authorizing Congress in its discretion to
levy an income tax makes it necessary
for only five more states to take similar
action in order to add the amendment to
the Constitution of the United States.
Thus far, including New York, thirty
states have ratified the amendment.
Arkansas legislature passed the amend
ment but the governor vetoed 1T. Five
states, namely, Delaware. Pennsylvania,
Florida, Wyoming and Minnesota are
unccmmitted.
The states which refused to ratify are
Connecticut, Louisiana, New Hampshire,
Utah, Vermont. Massachusetts. New
jersey, Rhode Island, West Virginia and
Virginia.
The states which have ratified the
amendment are New York. Kentucky,
Mississippi. South Carolina, Idaho Kan
sas. Montana, oregon, North Dakota.
Washington. Colorado Georgia. Maine,
Texas, Indiana, Michigan, Nebraska
South Dakota, North Carolina. Wiscon-
sin. Alabama. Illinois, Maryland, Okla
homa California. Iowa, Missouri, Ohio.
Tennessee and Nevada.
Merely Authorizes Congress.
OF course, the mere ratification of the
amendment does not make an income tax
the law of the land: it only gives consti-
tutional authority to Congress to impose
such a tax. The Supreme Court OF the
United States. by a majority of one. held
the income tax. passed by Congress in the
Cleveland admin stration, to be unconsti-
tutional. and efforts since then to enact
such legislation have been resisted on
this plea of unconstitutionality.
The amendment upon which the state
legislatures have been voting was the
outcome of an effort to amend the Payne
Aldrich tariff bill by providing for an in
come tax. The leaders in the Senate
awoke one day to realization OF the fact
that q majority of senators were willing
to amend the pending tariff bill by pro-
viding fer an income tax. The acqui-
escence OF the HOUSE, OF course. was
foregone conclusion.
A canvass of the Senate showed that
sufficient number of senator's to comprise
q majority were Of a mind to take the
chances of another Supreme Court de-
cision and TO enact an income tax. Some
able lawyers in the Senate thought they
could draw a measure which would be
declared constitutional. Anyhow, the Sen
ate was ready to try the question out.
Compromise in the Senate.
There were hurried conferences Of the
leaders and compromise was devised.
1t was agreed to pass bill providing
for tax on corporations and to submit
TO the states an amendment to. the Con-
stitution for an income tax. The op-
ponents of the latter policy thought they
had made a good stroke. There was
possibility Of the corporation tax being
declared unconstitutional, and many of
them thought that at least one-fourth of
the states would withhold ratifica ton of
the income tax.
The Supreme Court upheld the corpora
ton tax and the states regarded favor
ABLY the income tax. Some of the south
ern states opposed it on the ground that
II invaded state sovereignty, while others
favored it.
There was never at any time definite
Propaganda against the income tax but
on the contrary, the proposition found
numerous and powerful friends in every
legislature. The celebrity with which the
states have acted upon the income tax
has surprised all observers, and the
friends of the measure in Congress are
hopeful Of soon obtaining favorable action
from the FIVE states necessary to COM
pete the work