The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1913-02-04
THE SIXTEENTH AMENDMENT.

a Sl-llncdNt CudltSF III tAt 4i-c -
the republic was written yesterday.
Tns rauacation OF the sixteenth
amendment 10 the Federal ConstieU-
f..n was a voluntary surrender by the
States 10 the Federal government OF
..a Of the most valuable Of inherent
S4ts riehts-that of levying tax
n-oa incomes. Federalism has effected
les widest oncroachment upon Tie di-
,nirisainE domain Of state sovereignty;
ID Capitalization OF power in the ma
-tonal Government there has been
,.ss.on OF immeasurable Importance.
The modern reaction in favor Of the
Federal power. which began in the
ran,tsenth amendment, and which was
.outinued in the fifteenth amendment,
Uses near the high-water mark IN the
addition TO the national organic law
made yesterday.
The income tax amendment 70 the
Federal Constitution enables the Fed
ersl government for the first time TO
impose and collect a direct tax not in
proportion 10 the census.
The states have transferred to the
nation a domestic and social power
that il has never before possessed: the
state has stood aside SO that the
mighty arm OF the Federal govern
nent may fall upon the citizen of the
state The Federal government is
clothed with primary power TO Inquire
into the citizens individual and private
affairs. and to deal directly with him
in the matter Of taxation. The hrst
eleven amendments ~ the national
, fundamental law are all restrictions
upon the Federal government in favor
of the rights Of the States, while the
thirteenth. fourteenth, fifteenth and
sixteenth amendments are restrictions
anon the states IN favor Of the power
Of the Federal government. The lati-
tudinarian scope Of the phrase from
whatever source derived in the
amendment ratified by the states yes
terday indicates TO what far-reaching
and radical extent rs application
might 90.
The states. Of course. stili retain the
right 10 levy and collect state income
taxes. but double taxation is wholly
abhorreut 10 the people. and it is not
believed that any considerable number
Of the states viii impose such tax
after the Federal government has oc-
copied the field Let no one doubt that
the states have surrendered rich
source Of revenue. Half a million dol
iars was collected N the first year OF
the operation OF the new state income
AK il Wisconsin. and other states
could have collected far more. The
states which levy income taxes have,
as rule. been lax in their collection.
III, the Federal government VIII see to
that the tax-dodger comes TO time.
cor under a centralized system Of col
iectinr taxes such as the nation VIII
.save AID such as every state ought
- have. losaI influences viii have no
weight vtk- tn: taxgatherer who
owes his continuance in Office 10 his
success in securing proper returns
.-om individuals
The best argument Cor national
.aeome az mas been shat 4 the Demo
c.atic ,arin revision program Is exc
cuted. such a dcacit ia the national
finances VIII b. created that only the
..;u-n f-oru national income tax
.,uIG make Up the loss. Tndoubt-
,iiv the receipts from the tax
u.u amount 20 A vast sum Future
events may viadicats the new tax upon
,aa ground q national necessity. Il
FL. % De- hoped that ths Federal govern
r,-nt VIII provids more of.cient ma
.alne-y for tn collection O. this tax
-aan Q d.d fo- our oaly other ma
-anal incom. tax-thst levied ia 1872
nd continued uut'i rs-2 Th. r-rurns
.-.m the TAX % that period steadily
~in.s'ec from y-a- 90 year.
PROM o., standpoint of o.neil;a-
-ara. history. o.. ras-ae, 81 Gro siS-
-..-th amendment yesterday .s d.s-
-n-tly .no.res-.r= 10 81 are frss
rercmeat to be- added q, the faada-
.--tss Jaw 90 o. r,prtI. ln forty
$3.50 sears 60 ee,.cnth amendment
a,.rr bf.- arg.-a-d .- $50 j. eos
cars thfre hst. h.en hr' ~ amend
..+a o. --. rrsr.~rr .-.ra-fs.i..... 20