Democratic messenger. [volume] (Snow Hill, Md.) 1869-1973, 1913-02-08
TAX ON INCOMES
NOW ASSURED
Ihlrty-seySn Legislatures Rat.
lily Amendment.
WYOMING AID DELAWARE ACT
The Bill Is Already Under Consider
alton and Probably viii Be Enacted
at Extra Session.

The states OF Wyoming and Della
ware rushed to the fore and made tne
provision for leyyIng an income tax
part of tho constitution OF the Uni ed
States by ratiiying the amendment
submitted to the states by congress.
Thirty.hye states previously had
taken similar action. AS to whether
Delaware or Wyoming will be accord
ed the honor of being the state com
plotting the three.fourths necessary TO
made the amendment part Of the con
stitution probably will depend upon a
technical question of time. News Of
Wyomings action was the first TO
reach Washington
The action In Wyoming was taken in
both houses Of the legislature under
suspension Of the rules. Thus New
Jersey and New Mexico. both OF which
were expected TO raiify the amend
ment. were beaten out In the race To
be the state to decide the question that
has been agitated In various forms for
many years.
This is the sixteenth change in the
constitution and the first since the re-
construction days following the Civil
War
Congress now will enact law to
levy the tax. and 1t probably will be.
come effective in the extraordinary
session to he called by President-elect
Wilson In March. The tax itself. its
provisions and its limitations are all
left TO congress.
The new Law probably will super.
sede the corporation tax and provide
for tax on all incomes above $4,000.
although there has been some senii.
meni 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 abou; $780,.
100000 year,
Now that the tax Is permitted by the
constitution. the proposed excise tax,
framed by the Democratic leaders In
1912 to meet the supreme courts de
cision. which held former income
tax law unconstitutional. will be drop.
ped. and some OF its provisions may
be included In the new law
As there are fnrty-eight states In the
Union. ratification of thirty-six, or
three.fourihs Of the whole number.
acting through their legislatures. Is
necessary 20 change the constitution
The thiTty-fye states acting before
Wyoming and Delaware were: Ala
bama. Arkansas, Arizona. California
Colorado. Georgia, Idaho, Illinois, In
diana. Iowa. Kansas. Michigan. Missis.
slppi. Missouri. Montana. Nebraska.
Nevada. New York, North Carolina
North Dakota. Oklahoma. Oregon
Ohio. South Carolina. South Dakota.
Tennessee. Texas. Washington, Wis
consn and West Virginia.
Four states Connecticut. New
Hampshire. Rhode Island and Utah
rejected the amendment
The sixteenth amendment, rs /; will
be known, reads as follows
Article Xvl-The congress shall
have power to lay and collect taxes on
incomes. from whatever source deriv
ed. without apportionment among the
states. and without regard TO any cen
sus or enumeration"
This change in the fundamental law
marks new epoch In the American
tax system. All previous efforts for
tax Of this kind have been without ex.
pliclt authority Of constitutional pro
vision. The change also marks a broad
development OF the economic and ifs.
cal cvrtan If tho ffuisad Stasag nor
hitting incomes to be basis for tax
alton similar to the systems now In
force In Great Britain. Austria. Swift
zerland, Spain and various other coun
tries