Evening star. [volume] (Washington, D.C.) 1854-1972, 1913-01-17
LEADERS SHOW INTEREST
Affirmation by Only Two More
States Is Now Needed.
THIRTY-FOUR ARE FAVORABLE
Democrats Want Additional Source
of Revenue and Many Republi-
cans Are in Sympathy.

comes may be enacted by Congress at
the coming special session is one of the
possibilities which democratic leaders are
now contemplating. 1t IS considered
practically certain that such a law will
be on the statute books before the end
of the next regular session.
Thus far thirty-fOur states have rati-
fled the proposed amendment to the Con-
stitution of the United States authoriz-
ing Congress to levy an income tax. Af-
f1rmative action by only two states is
now needed to add the new article to the
Constitution Many legislatures are in
session this winter. and democratic lead
ers are in communication with state lead
ers urging ratification.
Only five states have rejected the
amendment, Connesticut, New Hamp-
shire. Rhode Island. Utah and Vermont.
In Florida. Massachusetts. New Jersey.
Virginia and West Virginia one branch
has favored and the other branch op-
posed ratification. In Pennsylvania one
not acted. Delaware. New Mexico and
Wyoming have not acted All the other
states have ratified.
What Amendment Provides.
The proposed amendment to the Con-
stltution provides as follows: The
Congress shall have power to lay and COL
1ect taxes on incomes, from whatever
source derived. without apportionment
among the several states and without
regard to any census or enumeration"
1t is seen that this is wide-Open au-
thoriZation to Congress, and removes
the constitutional objection which the
United States Supreme Court. by a mar
row margin, hitherto has interpOsed to
such legislation.
Once the amendment is ratified and
article XVI a part of the Constitution,
only a majority vote in the House and
Senate and approval by the President
will be necessary to put all the in
comes of the land above a specified fig
ure under tax at such rate as Congress
may impose.
The democrats are eager to obtain
this additional source of revenue. and
many republicans are in sympathy with
that desire. 1t is to be. noted that the
authorization applies to incomes from
whatever source" The sentiment in
Congress is in favor Of exempttnE
moderate Incomes, SO as not to harass
salaried men OF small means, and TO
make it UP on the swollen fortunes.
Many representatives say their eyes
have been opened by the testimony
taken by the money trust commit
tee as to the vast fortunes amassed by
bankers. financiers and spectators. and
taxed
Expect Loss of Revenue.
Another feature Of the proposed legis-
lation is the probability of the necessity
of making up a possible deficit in the
revenues growing out of tariff reductions.
A great loss of revenue is expected from
the changed sugar schedule. whether 1t
provides for free sugar or even small
tariff. There will be losses in other di-
rections also.
of course if an income tax is levied the
tax on corporations now in force Will be
abolished, for otherwise many firms
would be subject to double taxation on
the identical business transacted and
source of income.
There is no doubt in the minds Of
democratic leaders that Congress will
speedily pass an income tax law as soon
as authorization is given by the consti-
tutional amendment. They say that the
present temper of the country and the
spirit of progressiveness abroad in the
land will make 1t impossible for the re-
dictionaries in Congress to resist an in
come tax.
Harking back to the inception of the
legislation proposing the amendment. it
is recalled that Congress was willing at
that time to pass an income tax bill
guaranteed to be proof against assault
by the Supreme Court. Senator Aldrich.
then republican leader OF the Senate. and
the dominating force in the "stanipat"
Congress. made a hurried canvass and
found that such bill could pass the Sem
ate.