The Bridgeport evening farmer., 1911-06-29
JUDSON'S ARGUMENT AGAINST
 THE INCOME TAX AMENDMENT I

(From Our Special Correspondent.)
 Hartford, June 29-Senator Jud- sons remarks opposing ratification of the income tax amendment, before the Senate yesterday, follow:
 We have reached an important stage in the history of this proposed constitutional amendment inasmuch as the action taken by the several states of the Union to this date is so close to the border line of the three fourthS of the states necessary to rat ify this amendment to make 1t oper- ative, under the provisions of the constitution of the United States, that the action of this General Assembly may determine the ultimate ratifica- ton or defeat of this amendment,
 In representing the majority of the joint committees on the Judiciary and Federal relations l hope that it will not be regarded as expressive, of a sel- fish narrow or unpatriOtic view.
 The question from a Connecticut view point and in practical effect IS whether the savings of the people of this state representing the thrift of 260 years, shall be subjected to unre- stricted taxation by the Congress for the proposed internal improvements of large proportions that are receiv- Senators and representatives from the Southern and Western States
 The proposed amendment provides as follows:
 Article XVI. The Congress shall have power to lay and collect taxes on incomes from whatever source derived without apportionment among the several states and without regard to any census or enumeration.
 It is a most significant fact that this change in our organic law was passed in the United States Senate without debate and in the House cf Representatives four hours only were devoted to the discussion of so inn portant @ subject.
 Its significance lies in the notorious fact that this proposed amendment was the. product of a bargain between the Regulars and Insurgent Republi- cans, whereby to secure the necessary votes to pass the Payne-Aldrich tariff law, and the extraordinary spectacle was presented of amending the con- stitution of the United States in the form of a rider upon a tariff.
 The Congress, has without this amendment full power to tax in- comes, without limitation in respect to the amount but that power is lim- ited in respect to the constitutional posed must be apportioned among the several states according to the res pective populations.
 It is proposed by this amendment tO remove IHat restraint so that the Congress may hereafter impose such tax without any apportionment be- tween the states, and it is also the purpose of this amendment to >enab bic Congress to tax incomes derived from the ownership of state and municipal bonds or other securities.
 Under the uniform decisions of the courts Congress may not cripple the resources of state by taxing it's in- strumentalities. It is considered that it is essential to the preservation of the integrity-almost the sovereignty of the several states of the Union that the Federal Government should not be permitted to invade that func- tion of state government.
 To illustrate we have about four millions of state bonds to offer to the market. If the income from these bonds may be taxed by Congress for the uses of the Federal Government, it will inevitably impair the ability of the state to sell its bonds at the rate of interest that they would nor mally bear. The same considera- >tions apply to all municipal bonds or other securities.