Wilmette Life (Wilmette, Illinois), 26 May 1938, p. 61

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* justiniec in writing sometfling turther regardinig it' I would not feel justi-: fied in leaving:the subjéct.f'or some- thingpehs more timely without at least some attention being givenl to the constitutionai aspect of -the tax exemption,,problem. Sooner or later we will have to dçal with it. No Exempion Pr'ovision A constituent, touched t heý very basis of:the problem when he recent- ly wrote to ask: "Where is the pro- visiQn in the Constitution whichlpre- vents the Federal' Government f rom taxing salaries. of state. employées., The concise answer is, there, is none! There. is no specific provision in the Constitution wbich:prohibits the states f rom taxing Federal employees and vice versa. wiIl probably fi2id it difficult to under- stand 1IQw, this great bulk of taxex- emptions arose out of Constitutionai limitations on the power* to tax. The limitations' on the taxing power of the State and Fedéral governments, creating this great reservoir of ex- emptions, arose out of a Supremie court décision in 1819. In the famous decision of McCulloch vs. Maryland a unanimous court decided -that -a that one governrnent should have nio taxing power which may serve to burden, impede or interfere with the operations of the other. The reciproc- ai limitations on the state and federal taxi 'ng power were read into the Constitution by the. Supreme court governrnent irom intertering with,an- other. They are simply some of the Federal. immunities* that occur. ta me as, examples of the -decisiîons that have been made. 1 mention, them only as Illustrations of the nature of the doctrine upon which tax exemptions are based ýand how it is'empIoyed. Notwithstanding the 16th amend- ment, ratified in 1913, givirîg the. Congress the power ta colcct taxes on incomes "from whatever source derived," the Supreme court bas con- tinued ta hoki to the primary princi- pie that the Federal government can- flot tax income of state employees. We are thus faced with the problçm of' securing an 'amendment to the constitution or having the Supremne court reverse itself hy forcing it to. pass on the validity of a statute or regulat ion. Piano Pupils Will. ,Appear in Recital Pupils of Mrs. IEdith M. Vivian, instructor of piano ini the Wilmette public schools, will appear in a series of concerts to be given on Wednes- day of next week in the gymnasiuni of the Byron C. Stolp school. *The concerts wilI be open ta the MAID 0F HON PAINTING CLAS SUMMER ART* CLASSES 8 Weeks FOR BECINNERS AN ADVANCED STUDENTS ADULTS: On, fo ight Periods a W..k CHILDREN (over 9): One lo Four Periods a W.ek CLASSES BECIN JUNI 20 636 CHURCIE ST., EVANSTON GRU. 1674 v oir saxe ol argument jet us presume that the daily fee golf course you now patron- ize is as perfectly conditioned as is Mission His. BOT Federal - govern>ent for the use ol Federal agency, nor messages .Sel eè saeeveimyt.

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