The Richmond palladium and sun-telegram. [volume] (Richmond, Ind.) 1907-1939, 1911-07-15
palladium Specially

Washington, July 15.-The action Of
the proposed amendment to the feder
al 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 Consti-
tuition of the United States.
Thus far. including New York. thir-
ty states have ratified the amendment.
Arkansas legislature passed the
amendment but the governor vetoed
1T. Five states namely, Delaware,
Pennsylvania, Florida. Wyoming and
minnesota are uncommitted.
The states which refused to ratify
are Connecticut, Louisiana, New
Hampshire, Utah, Vermont, Massa-
Echusetts, New Jersey, Rhode Island,
West Virginia and Virginia.
The states which have ratified the
amendment are New York, Kentucky,
mississippi. South Carolina. Idaho.
Kansas. Montana, Oregon, North Da-
kota, Washington, Colorado, Georgia,
MAINE, Texas, Indiana, Michigan, Neb-
,raska, South Dakota. North Carolina,
wisconsin. Alabama, Illinois, Mary
land, Oklahoma, California, Iowa, Mis-
souri, Ohio, Tennessee and Nevada.
Merely Authorizes Congress.
OF course the mere ratification of
the amendment does not make an in
come tax the law of the land; it only
gives constitutional authority to con-
,gress to impose such a tax. The SUI
preme court of the United States, by
a majority of one, held the income
tax. passed by congress in the Cleve-
iand administration, to be uncOnstitu-
tional. and efforts since then to enact
sucn 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 provid-
ing for an income tax. The leaders
in the senate awoke one day to reali-
cation of the fact that majority of
senators were willing to amend the
pending tariff bill by providing for an
,incOme tax. The acquiscence of the
house. of course, was a foregone con-
lclusion.
canvass of the senate showed that
sufficient number of senators to
comprise a majority were of mind to
take the chances Of another supreme
court decision and to enact an income
tax. Some able lawyers in the senate
thought they could draw measure
which would be declared cOnstitu-
tional. Anyhow, the senate was ready
to try the question out.
Compromise In the Senate.
There were hurried conferences of
the leaders and a compromise was
devised. II was agreed to pass a bill
providing for tax on corporations
and to submit to the states an amend
ment to the constitution for an income
tax. The opponents of the latter poll
cy thought they had made good
stroke. There was possibility of the
corporation tax being declared uncon.
stitutional. and many of them thought
that at least one-fourth of the states
would withhold ratification of the in
come tax.
The supreme court upheld the corpo-
ration tax and the states regarded
favorably the income tax. Some of
the Southern states opposed it on the
ground that ii invaded state sovereign
~, while others favored 1t.
There was never at any time a def
mite propaganda against the income
tax. but on the contrary, the propo-
sition found numerous and powerful
friends in every legislature. The cele-
rity with which the states have acted
upon the income tax has surprised
ali observers. and the friends of the
measure in congress are hopeful of
soon obtaining favorable action from
the five states necessary to complete
the work.