FORM OF RESOLUTION AS NOW PROPOSED FOR ADOPTION
BY STATE LEGISLATURES MEETING IN 1945.

RESOLUTION

Memorializing the Congress of the United States of America
to Propose an Amendment to the Constitution
of the United States Relative to Taxes

on Incomes, Inheritances and Gifts

WuereEas the legislatures of seventeen states have
passed resolutions requesting Congress to call a
Convention for the purpose of proposing an
amendment to the Constitution of the United States
limiting the power of Congress to tax incomes,
inheritances and gifts; and

WHEREAS the legislature of this State believes it
to be for the best interest of the people of the
United States that such an amendment be adopted;

NOW THEREFORE, BE IT RESOLVED by the Senate
and House of Representatives of the State of

 

That the Congress of the United States of Amer-
ica be and it hereby is requested to propose the
following article as an amendment to the Con-
stitution of the United States:

TRRTICUR. i. us

“Section 1. The sixteenth article of amendment
to the Constitution of the United States is hereby
repealed.

“Sec. 2. The Congress shall have power to lay
and collect taxes on incomes, from whatever source
derived, without apportionment among the several

states, and without regard to any census or enumer-
ation. The maximum aggregate rate of all taxes,
duties and excises which the Congress may lay or
collect on, with respect to, or measured by, income,
however, shall not exceed 25 per centum. In the
event that the United States shall be engaged in a
war which creates a national emergency so grave
as to necessitate such action to avoid national dis-
aster, the Congress by a vote of three-fourths of
each house may, while the United States is so en-
gaged, suspend, for periods not exceeding one
year each, such limitation with respect to income
subsequently accruing or received.

“Sec. 3. The maximum aggregate rate of all
taxes, duties, and excises which the Congress may
lay or collect with respect to the devolution or
transfer of property, or any interest therein, upon
or in contemplation of or intended to take effect
in possession or enjoyment at or after death, or by
way of gift, shall not exceed 25 per centum.

“Sec. 4. Sections 1 and 2 shall take effect at
midnight on the 31st day of December following
the ratification of this article. Nothing contained
in this article shall affect the power of the United
States after said date to collect any tax on, with

ot sind sinaTo aan aes nlite at