SENATE CONCURRENT RESOLUTION
RESOLUTION MEMORIALIZING THE CONGRESS OF THE UNITED STATES TO AMEND THE CONSTITUTION OF THE UNITED STATES, RELATIVE TO TAXES ON INCOMES, GIFTS AND INHERITANCES; AND PROVIDING LIMITATIONS ON TAXES SO LEVIED; AND REPEALING THE SIXTEENTH AMENDMENT TO THE CONSTITUTION OF THE UNITED STATES.
WHEREAS, There is now pending in the current session of the Congress of the United States, proposed legislation to repeal the sixteenth amendment to the constitution of the United States, and to amend the constitution of the United States relative to taxes on incomes, gifts and inheritances ; and providing for a limitation of taxes thereon ; and
WHEREAS, The people of the State of Delaware are greatly interested in the passage of such legislation ; now, therefore,
Be it resolved by the Senate of the State of Delaware; the House of Representatives concurring therein, That the Congress of the United States be memorialized as follows : That application be and it is hereby made to 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 The sixteenth amendment to the Constitution of the United States is hereby repealed.
Section 2. The 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 or enumeration : PROVIDED, That in no case shall the maximum rate of tax exceed twenty-five per centum.
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 death or intended to take effect in possession or enjoyment at or after death or by way of gift, shall in no case exceed twenty-five per centum.
Section 4. Sections 1 and 2 shall take effect at midnight on the thirty-first day of December following the ratification of this article. Nothing contained in this 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 thirty-first day of December laid in accordance with the terms of any law then in effect.
Section 5. 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 of ratification, the 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 the Secretary of State be, and he hereby is, directed to send a duly certified copy of this resolution to the Senate of the United States and one to the House of Representatives in the Congress of the United States, and to each Delaware member thereof.
Approved April 22, 1943.