Evening journal., 1913-02-04
INCOME TAX
NOW A LAW
Delaware Gives 36th Vote
Needed to Adopt the
Amendment
PRESIDENT soon WILL
ISSUE PROCLAMATION

WASHINGTON. Feb. 4.--The income
tax amendment to the Federal constl-
tuition has been adopted by two more
than three-fourths Of the states. The
Affirmative vote at IL o'clock yester-
day Of the Delaware Legislature set
tied the matter Then Wyoming was
heard from also afirmatively and
later, news was received from New
Mexico that the Legislature IN that
state mad ratified the amendment,
making ss in all.
Following is the list OF states which
ratified the amendment Alabama,
Arkansas. Arizona. California, Colo
rado. Delaware. Georgia. Idaho. llli-
nois. Indiana, Iowa, Kansas, Ken
lucky, Maine, Maryland. Michigan,
Minnesota. Mississippi. Missouri. Mon
tana. Nebraska, Nevada. New Mexico,
New York. North Carolina. North Da-
kota. oklahoma, Oregon. South Caro-
lima. South Dakota, Tennessee. Texas,
Washington Wisconsin, Louisiana,
Ohio. West Virginia, Wyoming.
The following rejected Connecti-
cut. New Hampshire, Rhode Island and
Utah.
No action OF only partial action was
taken in the six other states
This is the first change Ia the Fed
eral Constitution in As years. The
text Of the amendment follows:
Article 16. The Congress shall
have power to lay and collect taxes on
incomes, from whatever source de-
rived without apportionment among
the several states. and without re-
gard to any census or enumeration"
Congress now will enact a law to
levy the tax, and It probably will be-
come effective during the extraordi-
nary session to be called by Presi-
ldent-elect Wilson in March. The tax
itself, its provisions and its limita-
tions are all left to Congress.
The new law probably would sup
ersede the corporation tax and pro-
vide for a tax ON all incomes above
$4,000. although there has been some
sentiment in favor of making the
limit as low as $4,000. Congressional
leaders who have been preparing FOR
the final ratification by the States,
estimate an income tax would bring in
about S100,O00,000 a year to the Gov
crnment
Nearly four years were required TO
obtain the adoption of the Sixteenth
amendment. Senator Norris Brown,
of Nebraska, Republican, presented
the resolution proposing the amend
mcnt on June II. 1909. Eleven days
later the resolution was reported 10
the Senate with a favorable recon.
mendation by the Finance Committee
The report was made by Senator Mel
son W. Aldrich. of Rhode Island, th'
committees chairman.
On July 8. 1909. the resolution was
adopted by the Senate by "A ayes ant
no negative votes, with 10 Senators
not voting On July Q the Senat,
resolution was sent to the House OF
Representatives, and was referred t.
the Committee on Ways and Means
which reported IL fayorably three
days later through Representative
Serene Il. Payne, OF New York, chair
man of the committee The House
adopted the resolution that same day
July -. by a vote of 31S ayes, IA nays
Fifty-six Representatives were re.
corded as present and not voting TIL,
States we're notified of the adoption
OF the resolution toward the end ol
the same month.
The last previous amendment the
Fifteenth. which prohibited restric
tion of the voting franchise on ac.
count of race, color or previous con
dition Of servitude, was proposed tC
the States by Congress on February
27. 1869 IL was proclaimed par
OF the Federal Constitution on Marcel
30. 1870, having been ratified by 29 o.
the 81 States.