By: Harrison H.C.R. No. 68
HOUSE CONCURRENT RESOLUTION
WHEREAS, The 16th Amendment to the U.S. Constitution severely
warps the founders' vision for our constitutional system; and
WHEREAS, Passed in 1913, despite warnings of negative impacts
on honest citizens, this amendment created authorization for the
federal income tax; although the first such tax was very limited,
affecting only two percent of the labor force, with a top rate of
seven percent, it paved the way for vast federal government
overreach; and
WHEREAS, The federal government now has almost unlimited
ability to fund programs that rightfully fall in the purview of the
states, such as education, welfare, and law enforcement; it uses
its fiscal power to pressure states into conformance with a
national standard in matters that should reflect regional
differences; and
WHEREAS, The wisest of the nation's founders recoiled at the
notion of taxing individuals, regarding such "capitations," or
"head taxes," as acceptable only in the event of war or other
emergency; therefore, Article I, Section 9 of the Constitution
states explicitly: "No capitation, or other direct Tax, shall be
laid unless in Proportion to the Census or Enumeration"; this
signified that the federal government could collect revenue from
the states according to population, but it must leave the methods of
collection to the states; to promote fiscal responsibility and
avoid abuse of power, the federal government was required to
collect revenue in other, less oppressive ways, such as tariffs and
excise or consumption taxes; and
WHEREAS, The first federal income tax was imposed during the
Civil War and soon repealed; decades later, when Congress assessed
a peacetime income tax, the Supreme Court ruled it
unconstitutional, citing Article I; this prudent ruling, sadly, was
nullified by the 16th Amendment; and
WHEREAS, Through the years, bureaucrats and politicians have
frequently abused the federal income tax system, using it to
undermine the constitutional framework for limiting government and
maintaining a balance of powers; this practice has accelerated in
recent years, and the income tax has become ever more onerous,
complex, and intrusive; now, therefore, be it
RESOLVED, That the 89th Legislature of the State of Texas
hereby express support for repealing the 16th Amendment to the
United States Constitution; and, be it further
RESOLVED, That the Texas secretary of state forward official
copies of this resolution to the president of the United States, to
the president of the Senate and the speaker of the House of
Representatives of the United States Congress, and to all the
members of the Texas delegation to Congress with the request that
this resolution be officially entered in the Congressional Record
as a memorial to the Congress of the United States of America.