The New York correspondent of the Tintes discusses in Thursday's
paper the prospects of an Income-tax in the United States. If the States approve of the proposal referred to them by Congress, a new Article will be added to the Con- stitution, and will run as follows : "That 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 enumeration." Three-fourths—that is, thirty-five—of the forty-six States must sanction this amendment for it to become law. There is one great argument of 'State in favour of an Income-tax, which has been urged by Mr. Taft., and this is that the tax would give the Federal Government a power indis- pensable to the nation's life in a great emergency. On the whole, however, the correspondent thinks it very doubtful whether the two-thirds majority will be got. Alabama has just accepted the amendment, but it is already known that some other States will not consider it. Even if the necessary majority- were' obtained, Congress would have to pass a Bill.
