Show SEN BORAH ARGUES fOR INCOME J TAX AX Criticises Those Opposing Acceptance of Proposed Amendment FEARS AMENDMENT WILL BE DEFEATED Po Power er of National Government Govern- Govern m ment nt to Tax Incomes Never Questioned WASHINGTON Feb 10 Senator Senator William E. E Borah of Idaho took occasion occasion occasion occa occa- sion jn n the senate td today Y to attack attak the tho position of those who oppose acceptance by the so several so-eral cral states of the proposed amendment to the constitution of the United States which would permit the levying of a a tax on incomes without apportionment ap ap- ap between the states Incidentally the se senator ator pai paid his respects respects re re- re to Governor Hu Hughes Huhes hes of New NewYork NewYork NewYork York including luding him bins by inference among ansong those thoe who profess to be in Lavor favor fa La- vor v of an income tax but lut oppose practical practical measures which would permit its is enforcement His allusion was as of course to Governor Iu Hughes Hughes' bes' bes annual message mes mos sage to the time New York state legislature urging defeat of of the proposed amendment amend amend- ment moIst on en the thc ground that its is language might be be so construed as to authorize congress to tax incomes incomes' from state and municipal bonds bones Senator Borah pictured the tho mind of the public as in a state of suspicion and discontent toward tho government and declared that the people could not much longer loner be withheld from front radical action acton if taxation were continued in protection of wealth and in exemption of incomes incomes in comes which sustain luxury and breed idleness and iC idiocy c The senator said in in- substance Income Tax History The history of the tho income tax tx since 1894 has not nt been one which any citizen can ran recite recie with pride price For years years a arule arule a rule of construction as established by bythe bythe bythe the men who helped to write the constitution eon con cn had hd hd r received the approval of of an undivided court time and time again During Dlin this period there sat upon the bench of the supreme supreme- court some mo of the greatest lawyers of that or any army other period of this or any other country Dur During this period the wealth of this country A had bad not b become come so domineering so 80 p powerful so determined determined deter deter- mined to have havo its is own wa way Durin During this period therefore we luaU had under sunder the theco co constitution thc right to impose a part of the ta tax upon wealth and a part upon consumption and we did so In J n 1894 a and ne 1895 1805 these pr precedents were overturned this constitution received re re- re- re lei Ml an interpretation interpretation unknown to its makers In the face of the two most powerful dissenting opinions to which two other judges assented the humiliating ing and nd astounding doctrine was announced announced an an- that the makers of the republic had hedged wealth about so 50 that the taxing powers of the government could not reach it even eyen in time tinse of war that that the found founders s of a government go based upon equality and nd justice e had made mado it i impossible to divide time the burdens of government between consumption and a aar large ar class of gathered wealth At the thelast thelast thelast last sc session sion of this body we were called upon pon to ratify and declare bv by express es set art our assent to that interpretation Under the rule ruo of the majority we WP did so 10 We Ve submitted this proposed amendment amend amend- ment to remedy this supposed hideous defect in the time f fundamental law Now tho the scheme and plan is is to defeat defeat de de- de feat feat the amendment lain Having as a law lawmaking lawmaking making body solemnly accepted this construct construction ion of the he ton constitution thereby making it imps impracticable again to appeal appeal ap ap- ap peal to the tho court if this amendment can ran bo ho r defeated thi this the government of the people for the people and by the people will wi stand stanl alone among all al the tho civilized nations of the tho earth shorn shor of the power to tax that form of wealth best able to bear the burdens of of- gov gov- O erms ni ent That is the he scheme and plan pau and such a man as the great nat governor of New Kew York is giving them theism great aid and com cons fort tort Men Uen say with great fervor ferver of pa patriotism I Iam am in favor of this power being belg given glon t to the government po to be belld at least least least-in in time tinse of war and straightway pr proceed to help def defeat at the time amendment If I those who arc the thc real enemies of of this tide measure would come cOle into the time open open- its is friends could coull deal wit with h them moIO successfully s Mr President nt no one me ever O-er O saw aw this country in just the tho condition ii i is to to- lay day fay Never since sinco ee this government was launched there been such a restless spirit the great groat mass of the time pro pro- pl pm SIh q questioning ton sushi such futh pertis' pertis persis tent tnt inquiry No part of the government govern govern- go eru m ment nt seems to to o escape challenge or criticism and andt it is fast becoming lar Jar to scoff scot at tho thc constitution constitution itself i An n unquiet t dissatisfied suspicious pub pub- lie hC mind Jd is JS the public mind of toda Yomi OI loii can an defeat this amendment Tn In view of tho class cass of men anon who are join join- joining in I. I ing the crusade crusado against it I think you von will Wl defeat it lt Time The forces fores which pro pose poso to encompass its is defeat will not nots s stop stol oP on tim the the hither hi side of t time tho h vi most mORt disreputable methods to accomplish h then their purpose But when the people learn lear what y yomi ou l have o ha really done llono time the manner in its J which luch this has n be-n n hated jt it will Ko go fa far I toward to renewed tor force that feeling of or wrath of class elass hatred almeady too strong among us l U It t will wi do du 11 much J to foster disrespect f film and amid breed disloyalty to the 11 When t those hoso who are arc I ill ili able to the tho burdens of got gov- see 1 its is enormous expenditures continue t to in increase larger irger armies and In larger r el na navies increased burdens YIE l burns everywhere every every- where and amid learn ler furthermore that alt silt tums this must be bo mot Mt tax by a on ott 01 t tion hon while in incomes which sustain n luxury lux lux- ury Iry nn and amid breed idleness and ll idiocy go m untaxed they will ill wil have little itlo mercy morcy 0 with you 3 rOI in iii 1 tho the hour in whirls which you yon must plead with U against against radical changes in lii 1 the time government p O melt I 1 do not know how lion long u h an de deal with wih a patient I people in mu lot Hut I venture t U t. t pr prophesy not much longer 1011 J I hope nope therefore th the governors an anI and I legislatures of pf this country will wIl bo iso brave brass enough to do ho their duty in jn this matter Tt is ft is in time I the lie people I this b broad oal land bestir themselves upon this tal vital question Before ir it i i is too late latt to do du v so M. It I would be lie nothing less than thana a catastrophe jf if i this timis amendment should bo JO d if wo are arc going also to be c cul oil cit On to tho court court This is in every sense lenso the peoples people's a f fight ht Senator Borah's Borab's Conclusions Conclusion Senator Borah outlined his Ilis conclusions concu as follows First That First That the proposed amendment amend amend- ment adds nothing to the taxing power of the time national government g This power was wa complete unfettered plenary be be- fore It I can be no iso more than that should the proposed amendment be bo boado ado adopted e Second The Second Tho proposed amendment nt does dors not deal dral or propose to deal cleal with the tho question queston of power which is already aheady complete but simply with wih the manner and method l of its is exercise and use of that that pow power l. l Third No o No 01 one omit has er ever questioned the time power of the time national government to lay lv an income tax for a as was said saie bv lm Justice White Whit the time question libation has a al always always al- al ways been lon whether an on admittedly unlimited unlimited un un- un limited power ower to tax has been used ac ar according according ac- ac cording to the instruction as to method nail and mt it was is-as as to remedy the J method thod alone that the tho amendment was submitted Fourth lurth ho Tho words from whatever er source add arid nothing to the tho force of the amendment It J would in parlance bo hue just tho the same sanie if i it i sail said to lay and anti collect pt col taxes on incomes in in- conies comes without apportionment for could then say a that that you would woud not ant have have- time the i Tight ht to lay taxes upon all al incomes Incenses Tho present taxing power pen would not mint bo hem a particle stronger tron er if it i said to lay and ami collect tX taxes R upon all 11 property from whatever er source Fifth To To construe the proposed amendment t so fO 50 an 85 to ena enable lo us t to tax tho tIme instrumentalities of the tho state would do ao violence to tl tIme the rules rubs laid down bv by In the time t for fOT wrench years years ears the time whole institution from fi flOI is its harmonious har liar lolio proportions and destroy the object ob 01 t and mr purpose for which the timo whole instrument was na ftc framed Sixth Sixth To To To construe it to over t those thoe thoC incomes from sources soum within mi the time juris uris juris- juris diction I and control of time the so sovereignty e I t laying Il rA th the tax 18 isto to ron construe it in 1 bar bar- hal mon with the time principles given cn us byJ by Marshall MarshaI and n to followed lowed from that UI hour hou to this th |