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INCOME-TAX EXEMPA'NS

OCT
HEARINGS

25

KARY

BEFORE THE

1937

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DOCUN

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MENT

SUBCOMMITTEE OF THE
COMMITTEE ON THE JUDICIARY

UNITED STATES SENATE

SEVENTY-FIFTH CONGRESS

FIRST SESSION

P142-43

ON

S. J. Res. 5
A JOINT RESOLUTION PROPOSING AN AMENDMENT TO THE
CONSTITUTION OF THE UNITED STATES TO ENABLE THE
UNITED STATES TO LAY AND COLLECT TAXES ON INCOME
DERIVED FROM SECURITIES ISSUED BY ANY STATE, AND
TO ENABLE EACH STATE TO LAY AND COLLECT TAXES ON
INCOME DERIVED BY RESIDENTS FROM SECURITIES
ISSUED UNDER AUTHORITY OF THE UNITED STATES

AND

S. J. Res. 154
A JOINT RESOLUTION PROPOSING AN AMENDMENT TO THE
CONSTITUTION OF THE UNITED STATES RELATIVE TO
TAXES ON CERTAIN SECURITIES AND THE INCOME DE-
RIVED THEREFROM AND ON THE COMPENSATION OF
OFFICERS AND EMPLOYEES OF THE STATES AND THEIR

POLITICAL SUBDIVISIONS

JUNE 24 AND AUGUST 3, 1937

Printed for the use of the Committee on the Judiciary

STANFORD
LIBRARIES

UNITED STATES
GOVERNMENT PRINTING OFFICE

WASHINGTON : 1937

9069

COMMITTEE ON THE JUDICIARY

HENRY F. ASHURST, Arizona, Chairman WILLIAM H. KING, Utah

WILLIAM E. BORAH, Idaho M. M. NEELY, West Virginia

GEORGE W. NORRIS, Nebraska FREDERICK VAN NUYS, Indiana

WARREN R. AUSTIN, Vermont PATRICK MCCARRAN, Nevada

FREDERICK STEIWER, Oregon M. M. LOGAN, Kentucky WILLIAM H. DIETERICH, Illinois GEORGE MCGILL, Kansas CARL A. HATCH, New Mexico EDWARD R. BURKE, Nebraska KEY PITTMAN, Nevada TOM CONNALLY, Texas JOSEPH C. O'MAHONEY, Wyoming JAMES H. HUGHES, Delaware

II

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