Indiana daily times. [volume] (Indianapolis [Ind.]) 1914-1922, 1921-07-14
HEAR
ARGUMENTS ON
TAXING POWER
State Bar Members Discuss
Proposed Amendment to
Constitution.

Indiana lawyers today heard extensive
arguments for ana against the adoption
Of a proposed amendment to the State
Constitution giving the General Assembly
unrestricted powers over taxation. during
the final sessions of a two-day meeting
of the Indiana State Bar Association at
the Country Club.
Cassius C. Shirley of Kokomo, dis
cussed the problem at length during an
address on Some Phases of Our State
Constitution"
Following the address of Mr.. Shirley.
James w. Noel of Indianapolis defended
the proposed tax amendment. Henry NJ.
bowling of Indianapolis spoke against
the change.
OPENS WAY TO
CLASS LEGISLATION.
Mr.. Shirley declared that class rivalry
class politics and class legislation" would
result from the adoption of the proposed
tax amendment to the State constitution.
The real danger" he continued, lies
not so much in permanent discrimination
in favor Of one or more classes of prop
erty. as in opening the way for class leg
islation in its most odious form, favor
ing whichever class happened at the
moment to show the most formidable
numbers or the most skillful lobby"
He declared that reasonable classical
ton already was permissible under the
State constitution and that the Supreme
Court has so held. He coDtended that the
State legislature already had the power
TO pass an income tax law.
Continuing Mr.. Shirley said:
ITO unite the hands OF the Legislature
entirely is to make it a parliamentary
government, and If this amendment
passes, the State in matters Of taxation
becomes parliamentary government II
parliamentary government is preferable
IN the realm Of taxation, why is 1t not
preferable in all matters? 1t is because
of this reservation of the ultimate powers,
and these strictly limited delegated
powers that we remain a self govern
ing free people.
The proposed amendments, II adopted
Will be both a wrong step and a long
step. It's direction is even worse than Its
length. 1t can not Of itself destroy free
republican institutions, but If logically
followed by changes precisely like II In
principle the constitution eventually will
be amasculated and the State will become
a political derelict without chart or COM
pass, and with the dead hand Of reaction
on the wheel"
NOEL SPEAKS
FOR CHANGE.
Mr.. Noel in making his argument In
favor OF the tax amendment essayed to
answer the argument advanced by Mr..
Shirley.
Mr.. Shirley contended that property
rights of citizens should not be abridged, y
said Mr.. Noel TAX limitation is not a
fundamental right and is not part q
the bill Of right. The present constitu-
ton concerning taxation is q dead letter.
There is now no uniform assessment. THIS
State is rapidly approaching single
tax. Tangible property is paying 50
per cent Of the taxes.
There should be no hesitancy in re-
moving dead provisions of the State con
stitution."
In attacking the proposed tax amend
ment. Mr. Bowling said: at seeks to re-
move a sovereign power Of the people
and places 1t in the hands Of the Legls-
lature. The Legislature cannot be
trusted in matters OF this kind"
A resolution was adopted which calls
for the appointment OF a committee OF
five to revise the insurance laws OF the
State and TO present the plan 10 the
association at the next meeting.
The program this afternoon included
a talk by F. Dumont Smith OF Hutchin-
son, Kan, and the election OF officers.
The annual banquet o: the association
was given last night.