Joint Resolution of the Georgia General Assembly relative to federal income taxes (Feb. 15, 1952)
Joint Resolution of the Georgia General Assembly
Feb. 6, 1952
FEDERAL INCOME TAXES – AMENDMENT TO FEDERAL CONSTITUTION.
No. 61 (House Resolution No. 218).
Memorializing Congress to call a convention for the purpose of considering an amendment to the Constitution of the United States relatives to taxes on incomes, inheritance and gifts.
Whereas, the National Government, through the excessive use of the tax power, has greatly encroached upon the tax revenue sources of the several States; and
Whereas, the very existence of our dual system of government is dependent upon strong and economically sound State government; and
Whereas, the continued pre-emption of available tax sources by the Federal Government will seriously impair the tax structure of the several States thus tending to further centralize the government on a national basis;
Therefore, be it resolved by the General Assembly of Georgia that the legislature of the State of Georgia respectfully petition the Congress of the United States to call a convention for the purpose of proposing the following article as an amendment to the Constitution of the United States:
“Section 1. The sixteenth article of amendment to the Constitution of the United States is hereby repealed.
“Section 2. The Congress shall have the power to levy and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration; provided that in no case shall the maximum rate of tax exceed 25 per cent.
“Section 3. The maximum rate of any tax, duty or excise which Congress may lay and 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 effect in possession or enjoyment at or after death, or by way of gift, shall in no case exceed 25 per cent.
“Section 4. The limitations upon the rates of said taxes contained in Sections 2 and 3 shall not apply during hostilities while the United States is in a state of war declared by Congress and shall be subject to the further qualification that in the event of a grave national emergency requiring such action to avoid national disaster, the Congress by a vote of three-fourths of each house may for a period not exceeding one year increase beyond the limits above prescribed the maximum rate of any such tax upon income subsequently accruing or received or with respect to subsequent devolutions or transfers of property, with like power to repeat such action as often as such emergency may require.
“Section 5. Sections 1 and 2 shall take effect at midnight on the 31st day of December following the ratification of this article. Nothing contained in the article shall affect the power of the United States after said date to collect any tax on incomes for any period ending on or prior to said 31st day of December laid in accordance with the terms of any law then in effect.
“Section 6. Section 3 shall take effect at midnight on the last day of the sixth month following the ratification of this article. Nothing contained in this article shall affect the power of the United States to collect any tax on any devolution or transfer occurring prior to the taking effect of Section 3, laid in accordance with the terms of any law then in effect.
Be it further resolved, that the Congress of the United States, be, and it hereby is, requested to provide as the mode or [of] ratification that said amendment shall be valid to all intents and purposes, as part of the Constitution of the United States, when ratified by the legislatures of three-fourths of the several States.
Be it further resolved, that a duly attested copy of this resolution be immediately transmitted to the Secretary of the Senate of the United States, the Clerk of the House of Representatives of the United States, and to each member of the Congress from the State of Georgia.
Approved February 6, 1952.
Ga. Laws 1952, pp. 480–483