The Salt Lake tribune. [volume] (Salt Lake City, Utah) 1890-current, 1911-03-30
OTHER VIOLATIONS OF PLEDGES

OTHER VIOLATIONS OF PLEDGES.
The Utah Legislature was not alone
in ignoring party pledges and refusing
to ratify the proposed income tax
amendment to the Federal constitution.
Loud complaint is being made in Maine
and New Hampshire for the same rea-
son that complaint is made against the
Utah Legislature in this respect. Both
parties in Maine and both parties III
New Hampshire declared in their State
platforms in favor of the ratification
of this amendment; and yet IN both
States the ratification has failed, Re-
monstrance is being made by the pub
lie press in both States against this re-
pudiation of party pledges by both the
parties, and it is Likely that the cen
sure will evidently lead to the ratlt-
cation of the amendment In both those
States.
The reason alleged by those who op"
pose the ratification of the proposed
amendment is, that this form Of taxa
tion should be reserved to the State.
On that ground it is urged that the
State should not give away the right
of imposing such tax. 1t Will be re-
membered that Governor Spry of Utah,
in his message to the Legislature, op"
posed ratification of the income tax
amendment on the same ground, that
il was q tax that should be reserved
for the States.
The immediate and evident reply to
this sort of opposition 10 the amend
mcnt is that in neither of the three
States in which this plea was made has
there been any effort or even proposal
TO impose State income tax. IL IS
clear. however. that unless the State
imposes such Il tax, the plea that THIS
form of taxation should be left with
the States is mere emptiness.
1t is idle also, on general principles,
to oppose the ratification Of the pro-
poscd amendment to the Federal con-
stitution in this respect upon, the
grounds stated For, after tho author
ity is given in the proposed amendment,
when ratified TO levy this tax, it would
then be at the option of Congress rs
to the time and manner Of imposing
IT, 1t is the most equitable of all
taxes, and the one that ought, with
the least oppression, to yield the great
est revenue. But, in framing an In
come tax law, Congress could provide
fairly an adjustment between tho
States on this proposition, so far as
the States might in fact impose an in
come tax. Mr.. Scligman, an expert
economist, in dealing recently with this
question. proposed that, In case Con
gress had the power Of levying an in
come tax, it could be adjusted easily
on the basis that Congress would 6>
a general rate for this tax. and thai
the person making out the statement
lowed TO deduct from his income ta2
any amount that he had paid to thu
State on such account. That is, sup
pose Congress should make a rate o!
come, and the State imposed three pc
cent In that case the income tax
payer would deduct the three per cen
that he had paid to the State on ac
d count Of his income tax, and ther'
r would be due to the United State
5 only two per cent on that account
This wonId be really an inducemen
10 the States TO impose such ia,
wherever the State constitution permit
ted 1T.
AS matter Of fact, the whole quos
: tion. aside from according TO Congress
the power 10 levy an income tax, i
one of detail, and can easily be ad
. iusted as between the Federal govern
, ment and the States. Such States a
!, light levy an income tax would b.
> protected. and would protect their owl
| citizens therein Such as did not
I would allow their citizens to pay tn
whole amount Of the Federal incom
tax direct to the u. S. treasury. Al
y that part of 1T is mere detail. The mai
y thing is TO get the power lodged a
I Congress. Whether the recent uphold
: ing of the corporation income tax b.
{ the U S. Supreme Court makes it need
!. less to ratify the income tax amend
ment is entirely aside from the ques
: tion; and besides, it is moot question
! But the legislatures elected arc boun
by their party pledges. and where bot
parties pledge the ratification of thi
4 tax, that ratification should be unan;
G mons in the Legislature, and the childis
r plea that the State wishes to reserv
/ this form of taxation for itself with
/ out taking any steps to impose such la,