Askov American. [volume] (Askov, Pine County, Minn.) 1914-current, 1932-11-03
TAX REFORM

proposed CONSTITUTIONAL amend
ment No. THE income tax
amendment in Minnesota, with
i'm a few days. it is we'll that the
matter be thoroughly discussed
and that each and every voter be
we'll informed on the subject.
Replacement is the word you
have heard so much. 1t is rather
late for the opponents of the in
come tax in general to harp on
replacement being embodied in
the constitution. when, if that was
to be done it would delay the in
come tax adoption another two
years. Replacement" is the bo-
gey man. Opponents of the in
come tax care little about where
replacement" is put just so they
do not have to pay an income tax.
1t is the paying of the tax that
they are against, and that alone.
They want to leave things as they
are with real estate bearing the
brunt of the burden.
Replacement" has been shown
up several times in the columns
of the AskOv American and it is
being shown up again in this last
issue before election, this time by
none other than our county attor-
ney. Nj. b. Hurley of Pine City.
Mr. Hurley who has made study
of unemplOy this great
est of all problems confronting
the people-affects enc and ALL
socially, economically, and moral
ly. and has given several talks on
the subject, has also made "A
study of taxes, and especially the
income tax. He embOdies in his
explanation. statements made also
by the Minnesota Tax Commits
sion Mr.. Hurley's views on the
subject follow:
The opponents of the proposed in
come tax amendment sometimes pro
fess belief in the income tax prin
ciple but place their opposition upor
the ground that there is no replace
ment guaranty in the proposed amend
ment. These opponents remain eX
tremely vague as to the wording o
the guaranty desired by them, al
though Senator Robert c. Bell, the
author of the amendment. and Others
have invited them to word such guar
anty.
Income tax laws exist in the Unite,
States and in at least twenty states O
the Union. Typical of Constitutions
provisions for an income tax is thu
Sixteenth Amendemnt to the COnsti
tuition of the United States, which
reads:
THE Congress shall have power tt
lay and collect taxes on incomes, from
whatever sources derived. without ap
pOrtiOnment among the several states
and without regard to any census o.
enumeration"
There is no guaranty of replace
ment in that amendment. and ever
now the federal income tax is the
chief source of federal revenue. L
has so replaced other methods of rails
ing federal revenue that there is nov
concerted effort by such income tax
payers to shift much of that burden
to the already Oyerburdened ultimate
consumer, by means of a sales tax ant
the various nuisance taxes.
An aroused and sustained publ,
opinion is one of the surest guaran
ties that the income tax or any Othel
tax will be replacement. The term
of the replacement provisions of al
income tax law are matters for legis
lation and have no necessary place il
Constitution Experience with an.
law often shows that its true purpos'
can best be promoted by amendment
in the law from time to time. Neces
sary changes can best be made b.
legislative enactment rather than thu
more cumbersome method of COnsti
tutional amendment.
Our lawmakers show no intense de
sire to commit political suicide.
our legislature were to fail to make
the income tax a replacement. tn
present aroused public opinion woul'
guarantee that a new quickly succeed
ing legislature would make such pro
vision.
Our Minnesota Constitution does no
contain any such restriction upon tn
legislature, with reference to the gen
eral power of taxation. as the Oppo
nents of the proposed Amendment nov
demand. before it shall have tn
power to tax incomes. The opposition
looks like the old dodge of the diplo
mats who agree in principle with tn
proposals which, in fact, they seek t
defeat.
In this state we have the benefi
of long study of this income tax mat
ter by our State Tax Commission.
In its 1880 report the State Tia.
Commission said:
After a careful study, extendin
over several years, of the general eli
feet of income taxation in other state
this Commission is of opinion that tn
time is now opportune for the adop
tiOn of the income tax principle i
this state. The tax situation ha