| Show i SENATOR BROWN BON 1 REPLIES TO HUGHES Hold New Yorks Executive Is Wrong in Attitude on Income Tax Amendment THE GOVERNOR STANDS ALONE mong 11 Thoo ed Theil Legislatures c on the Subject Washington Feb l that he had greater respect peet for Now York to In the nate than for fOl New York out or of the senate Senator Drown Brown of Nebraska Ne Nebraska braska author of the income tax amendment toda today joined the debating society composed of Coy Gov Hu hc on the one side and some of tile the of the United States Slates senate on the tho theother other othel Mr lr Brown spoke In the senate to the resolution or Senator Borah di directing i the senate committee on of the to make en an inquiry ly concern concerning ing the legal effect upon state securities ties of the adoption of the income tax lax amendment to the Constitution i i He devoted his efforts especially to toI demonstrating that the Now New York governor had been wrong in ills his us that the amendment would have the effect of la laying n a burden on I the states HUGHES STANDS ALONE Accepting the governors pro pros s I nt as an evidence of opposition opposition tion Mr Ir Brown that In hi his antagonism GO hes stands alone alono among nil the tho governors who have halo ad addressed dressed their legislatures on oil the sub suh subject jeet of the amendment Alabama Ohio Virginia New Jer Jerse Jersey se sey und and other othel state stales have hao governors who not only fl favor 0 I the tho power lie he saki lId hut but fa favor 0 I the proposed pro proposed posed amendment which If IC adopted confers the power It cheers our hearts to read In the press that President President dent Taft a agrees Iee with the governor of New Jersey Jele who in iii his message to his legislature on ieh 1 eb 7 unit since the tho New York Yok me message wn transmitted tool took Immediate nod direct Issue with tine the governor of oC New Calling attention to the fn fact t that no noone ono one In Congress or out hud had pointed to the possible effect of the on oil the slate affairs tIr Ir Brown said Bald BaldIn In this bod body the state or of New York enjo enjoys s representation or of the tho highest character and II most eminent ability and yet ct New York on the 10 roll call as 18 shown in The Congressional Record was In favor favOl of oils amendment as It passed Congress and was silent as to tonn nn any suggestion that the language was faulty I have greater tel respect for New York In the senate than I hAve for fol New York out of the senate on this question The fathers provided that amend amendments amendments ments to the Constitution should be ratified by state legislatures Ap Approval Approval of the governors Is 18 not required They do not even have the power to voto n a legislative ratification resolution resolution tion of any proposed amendment al although though I suppose as a friend of the tho stale a sort of amicus curiae a goer gover governor nor may volunteer lL a harmless veto eto In advance of oC action netlon b by the legislature If he choo chooses to do so BO Senator Brown Blown contended that tho ho amendment does not alter or 01 modify the tho relation toda today existing between the states and the tho federal government That rotation will remain the same Bamo under tinder the amendment a as It Is today without the amendment he said PROPOSED A AMENDMENT It is hI conce conceded b by nil all that the Ita gov government v cannot under the present Con Constitution Constitution tax 8 or state slate Instrumentalities mentalities Nor NOI can lie tho state la lay Its taxing linger on fe federal eral bonds or federal fed federal eral agencies Each Is beyond the reach rench of the thc other so far as taxation Is concerned The proposed amend amen ment In no sense seeks nor can It reas reasonably be argued to suggest any change lu In the Independent or sovereign rights of lIther either as enjoyed and lInd defined b by the courts ever slice since the government was teas organized It does docs not follow even if IC Governor were right that the tho amendment should be rejected On the tho contrary It follows fOllow why It should bo be be because e under Interpretation nil all would be treated alike No exemptions would be allowed and no exception permitted nave as Con Congress Itress gress might and should exempt nil all In Incomes Incomes comes up to a e certain amount Arguing that lint as the lie safety of oC the state depends on the tho safety of oC the na nation nation tion he said a foreign fleet bombard the elt city of New elV York I can Imagine the borrowing capacity or of the olio Empire state ml ht be impaired But the Impair mont ment would be lIle measured h by the danger the brought to the republic In other words Xo Now Yorks credit will 1111 be protected In proportion to the ability of the federal company compan to protect Itself against the enem enemy When regiments must be equipped antI and armed when battleships must bo be rushed to the scene of danger 1 without counting the cost this should have havo he power to lay Its tax lax upon the incomes of those who have then I hope the emergency I have hae de described scribed may never arise anse But should It come the tho republic should he be clothed with lull full power powel and ample authority to lit lay n a just share of oC the burden upon the Income ol of the lie whole country Ho declared that Ir If Now New York should reject the amendment It would do so because or of Inherent objections to any tax on Incomes and not because of an any fear of the tho efre effect t on her borrowing capacity Indeed the experience o of all nations had shown that the credit of the state Is not Impaired h by Imposing a tax on Its hands bonds Asserting that the perpetuity of this nations government depends on the co coe coexistence e existence or of the anti and federal au thorl Senator Brown said that neither could be destro destroyed ed b by un an amendment to the Constitution If that must result at all It m mist st come through revolution md and he did not be believe behove hove lieve revolution to be In sight |