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...Defeated after two days of debate a resolution for a Constitutional Amendment to prohibit the issuing of tax-exempt securities...

Author: /time Magazine | Title: CONGRESS: The Legislative Week Feb. 18, 1924 | 2/18/1924 | See Source »

...proposed Amendment to the Constitution to prevent the issuance of tax-exempt securities was defeated in the House...

Author: /time Magazine | Title: TAXATION: Developments | 2/18/1924 | See Source »

...Exempt Amendment. There came before the House a resolution for a Constitutional Amendment to prohibit in future the issuance of any securities by States or municipalities which should be free from Federal taxation. Such a resolution requires a two-thirds vote in both Houses and ratification by 36 States before it can become a part of the Constitution. The vote was 247 in favor, 133 opposed -seven less than needed for passage. The vote by parties...

Author: /time Magazine | Title: TAXATION: Developments | 2/18/1924 | See Source »

Such an outcome was not unexpected. To deprive local communities of the privilege of issuing tax-exempt bonds, would restrict their borrowing power. This would cut down public building projects and seriously affect local political patronage...

Author: /time Magazine | Title: TAXATION: Developments | 2/18/1924 | See Source »

...following is typical of the arguments of those in favor of the resolution: "To vote for tax-exempt securities is to write after the income tax schedule the following amendmnt: 'Providd, however, that the payment of these taxes is at the option of the taxpayer, and if he does not desire to make this voluntary contribution, his declination meets with the entire approval of the Congress...

Author: /time Magazine | Title: TAXATION: Developments | 2/18/1924 | See Source »

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