The Washington times., 1925-12-05
CONGRESS
WANTS
RATE
Nye's Case Likely to Be Basis
of Settlement of Historic
Question
By WILLIAM X. HUTCHINSON

By WILLIAM X. HUTCHINSON
The United States Supreme
Court may be called upon to settle
the question whether a United
States Senator is q Federal or
State officer, it was learned today,
as q result of issues raised in the
effort to prevent the seating OF
Senator Designate Gerald p. Nye,
(Rep.) Of North Dakota.
The seating of Nye, now con-
coded by Administration leaders,
on the ground that Governor Sor-
lie, of North Dakota was EN-
powered to fill vacancies in Estate
offices" it was said, will bring to
o head two issues.
Taxes and Recall Involved.
These will be whether the Govern.
ment has the right to collect in
come taxes from members of Con.
gress, il they are state officers"
and second, whether they win be.
come subject to the recall laws
now existing in various States.
The income tax question has
smouldered in the Senate and
Nye case apparently has brought
Il to life.
Under a decision Of the Supreme
Court in 1870, it was held the Tenth
Amendment to the Constitution
prohibited the Federal government
from collecting any income taxes
from the salaries Of State officers.
II the Senate should, decide that
Nye was State officer" 1t was
pointed out, q test case could be
raised against further payment Of
income taxes.
Congressman Have Paid
To date, members of Congress
have paid something like 81, 800 900
into the Federal treasury in income
taxes upon their old $500 a year
salaries, since the first income tax
was levied in 1913. From 1918 to
1922, it was said this tax averaged
300 a year for Senators and Con-
gressmen, but only $50 a year since
the Longworth- Simmons bill was
passed in 1924.
This tax was levied directly on
the salary OF each member, whether
ne was q multimiIIionaire in the
class Of Senator James Couzen
CRepJ OF Michigan, Senator Coleman
Q. DUPONT RepJ OF Delaware, or
Senator Lawrence c. Phipps Rep.)
Of Colorado, whose fortunes range
from s30.OO0.000 to $4,000 900. or
q poor" Senator, who rides street
cars from his home to the Capitol.
The recall issue also puzzled
Senators.
II they are Federal officers. it
viii take a constitutional amend
ment to make them subject to the
recall.
Two Senators Opinion
II they are State officers, any
State may recall her Senators or
Congressman under their own laws.
more important politically than the
Income tax question.
II believe the Suprelne Court
should decide once for all whether
q Senator is a State or Federal
officer" said Senator Smoot n2.) of
Utah. Il believe however, in the
matter of income taxes. the Sus
preme Court would hold a Senator's
salary taxable, even though he is a
State officer, because mis- pay comes
from the Federal Government"
The question whether a member
Of Congress is a State or Federal
oIIlcer is extremely important, OBJ
served Senator Norris Rep.) Of Ne
braska. If State officer. then
the states have the right to tax rart
OF their salaries and the Federal
Government loses that right.
IF a State officer, he also would
subject to the States recall law.
It is so important a question, it
should be decided at once by the
Supreme Court f"