tlefields of France, and whose efforts in our behalf and in behalf of the democracy of the world, should have our constant consideration; and

WHEREAS, The basic reason for calling this Convention is the desire of the people that the Constitution be amended so that the Legislature may have greater latitude in levying taxes; therefore, in view of these conditions, be it

Resolved, That the work of the present session of this Convention be confined to two amendments of the Constitution an amendment giving the General Court full authority to specially assess, rate and tax growing timber without regard to the rule of proportion otherwise required in taxation; and an amendment providing for an income tax, regardless of the rule of proportion otherwise required in taxation, which shall provide for legislative authority to specially assess, rate and tax money at interest, including money in savings banks and other banks; and that when action on these amendments has been taken, the Convention adjourn, subject to the call of a committee consisting of the President of this Convention and one delegate from each county, to be appointed by the Chair, a majority of whom are hereby empowered to issue a call for the Convention to reassemble.

Question being on the resolution of Mr. Lyford of Concord,

Mr. Lyford of Concord.-Mr. President, if the chair will indulge me, I should like to make a brief statement on this resolution, and I pledge you to occupy but a very few minutes. This resolution provides for the consideration of two tax amendments; one will specially rate, assess and tax growing wood and timber, and the other will provide for a general income tax, which will also include the classification of property, so that intangibles can be taxed at a different rate by the Legislature. Now, then, the first amendment has already passed the test of a Constitutional Convention. It is part of the amendment that was submitted in 1912, which failed by only a few votes of being ratified. No time will be required in considering it as

to its phraseology. It is drawn as well as it can be drawn; it is drawn to accomplish this purpose, and I understand it is ac ceptable to those who desire such an amendment offered. Another amendment, drawn by the tax commission, which covers the income tax and also the tax on intangibles, has had an almost unofficial sanction by members of the Court, and it probably could not be improved, and that, too, if it is the desire of the Convention to adopt it, will require no time in the consideration of its phraseology. Now, then, as to the scope of this resolution. As some of you are aware, I have been of the opinion that probably no amendment that we submit at this time, when our whole attention is focused on the war, when our casualty lists are constantly increasing, will receive the attention of the people when it is submitted to them for consideration. But in deference to an expressed desire that these two amendments should be considered, I am waiving my views on this question, that the Convention may confine itself to these two issues. Now, under this resolution, no member of the Convention is committed to either of these tax propositions. It is possible under this resolution to adopt one of these amendments and reject the other. It is possible under this resolution, if it is the sense of the majority of this Convention, to reject both propositions. I know there has been a feeling that we should adjourn without undertaking to submit any amendments, but this resolution still leaves open to you, after you have considered it, to decide that question that way, if the majority so pleases. I hope that no amendment will be offered to this resolution, or at least that no amendment if offered will be adopted. If we are to go on here and submit a number of amendments-amendments that men think are just as important as other men think their amendments are we shall waste the time of this Convention and the money of the State. I believe that under this resolution, going into a Committee of the Whole, we can consider, first, the resolution in regard to the tax on growing timber, lumber and wood, and having acted upon that which we can do in one day, tomorrow, or we might get at it this afternoon-we can then indicate what our desire is in acting upon the other amendment, and that, by Friday night, we can close the work of this Convention, and then leave it to a time when our attention can be given to these other propositions that members want to propose at a subsequent call of this Convention.

Mr. McNulty of Manchester. Mr. President and Gentlemen of the Convention, I am not anxious to prolong this Convention, but I do not think taxation is the only vital question we are called upon to consider. Now, this war in Europe we all deplore,

but it is well that we keep our house in order. There is a campaign pending in which we are to elect members of Congressat least, I have seen it in the papers that they hope to change the complexion of our national government this fall. Now, then, why not postpone the election of congressmen? Why not dispense with the election that is coming? State matters are important just as well as national matters. There are important questions to be considered here, gentlemen. The Constitution of New Hampshire would stand amendment. I have been a member of the New Hampshire House of Representatives and have seen good measures passed in that body, only to be killed in the Senate and never more heard of. Now, gentlemen, is it right that a minority should control New Hampshire? It is done by our legislative methods. There are other things to consider. If the gentleman from Concord, Mr. Lyford, would offer an amendment to consider making our legislature evenly balanced, I would be willing to say I would accept his resolution on taxation. Taxation isn't everything in this world. There are some things more vital than taxation of timber lands. Why, the taxation of real estate isn't right. Taxation is one of the most puzzling problems that was ever put before a human being. We all try to dodge it. These men that are interested in timber lands have got this thing all fixed for us, gentlemen; there is no question about it. They are all men of wealth. Twenty years ago you could get a thousand feet of lumber for ten dollars, and today it is forty or fifty a thousand, depending on the kind of lumber you are buying; and, gentlemen, do not adjourn this Convention because the war is going on. War is with us, as the President of the Convention has suggested. Germany has her Reichstag convene and pass laws, and in England Parliament convenes and passes laws; and there are plenty of amendments to be added to this Constitution which would make New Hampshire a much more democratic state than it is.

Mr. Metcalf of Concord.-I haven't any speech to unload upon the Convention. I suppose my colleague from Concord, Mr. Lyford's, resolution is before the Convention. He says he doesn't want any amendment offered to it, but I propose to submit one amendment, and I wish he would accept it, and if he shows his usual good judgment he will. I wish to amend his resolution by changing the phraseology so that it shall permit the Convention to deal with three amendments instead of two, and I will indicate the purport of my amendment. I propose that this Convention, in addition to the consideration of these two amendments, consider another, to the effect that all future amendments to the Constitution of New Hampshire be submitted

to the people for adoption by vote of the Legislature of the State by a two-thirds majority. The idea that I have in mind is to get rid of this business of calling Constitutional Conventions every seven years and allow amendments to be submitted by the Legislature, which, with all due deference to us, is just as capable a body as this. That will avoid a great deal of expense and it will enable this Convention when it adjourns to adjourn sine die and not come together again, saving a large amount of money in that respect; and if it appears to the next Legislature that amendments are needed by the State, it can submit them to the people and they can be adopted just as readily and just as quickly as though this Convention comes together again, at large expense to the State, and proposes some amendments. Now, if the gentleman from Concord, Mr. Lyford, will accept that amendment-I haven't put it in writing, but that is the substance of it-I shall be glad to vote for this resolution. Mr. Duncan of Jaffrey.-I have the same amendment prepared in writing and I will offer it.

Mr. Duncan of Jaffrey offered the following amendment to the resolution of Mr Lyford of Concord:

Strike out the word "two" and substitute therefor the word "three" and insert after the words "other banks" the words, "and an amendment allowing the General Court to submit constitutional amendments," so that the resolution as amended shall read as follows:

WHEREAS, The United States is engaged in a world war for the preservation of civilization and for the perpetuity of free institutions a war that will tax our resources to the utmost, a war that calls for the undivided loyalty and support of every citizen of the Republic, and the sacrifice of all material and personal considerations in the interest of humanity, and a war that has already brought German atrocities to our shores; and WHEREAS, Our thoughts are with our sons, our brothers and our kindred, who are shedding their blood on the battlefields of France, and whose efforts in our behalf and in behalf of the democracy of the world should have our constant consideration; and,

WHEREAS, The basic reason for calling this Convention is the desire of the people that the Constitution be amended so

that the Legislature may have greater latitude in levying taxes; therefore, in view of these conditions, be it

Resolved, That the work of the present session of this Convention be confined to three amendments of the Constitutionan amendment giving the General Court full authority to specially assess, rate and tax growing timber without regard to the rule of proportion otherwise required in taxation; and an amendment providing for an income tax, regardless of the rule of proportion otherwise required in taxation, which shall provide for legislative authority to specially assess, rate and tax money at interest, including money in savings banks and other banks; and an amendment allowing the General Court to submit costitutional amendments; and that when action. on these amendments has been taken, the Convention adjourn, subject to the call of a committee consisting of the President of this Convention and one delegate from each county, to be appointed by the Chair, a majority of whom are hereby empowered to issue a call for the Convention to reassemble.

Question being on the amendment offered by Mr. Duncan of Jaffrey to the resolution offered by Mr. Lyford of Concord,

Mr. Lyford of Concord. - i have been asked by the author of this amendment to accept it. This opens up the very thing that we desired and hoped to avoid. It opens up a discussion, which, in permitting an amendment of that kind, would mean almost as many opinions as there are members of the Convention. My one reason in confining the work of this Convention to the two tax propositions is that the basic reason for calling this Convention by the people, when they voted for it, was on the subject of taxation. Now, then, the gentleman from Concord, Mr. Metcalf, and the gentleman from Jaffrey, Mr. Duncan, are interested in this amendment. There are others interested in other amendments, which they think just as important as the amendment suggested by the gentleman from Ward Seven, Concord. If you admit that, you, out of courtesy, should admit others, the initiative and referendum, perhaps a question of the election of judges by the people, the reduction of the House of Representatives, the increase of the Senate, the abolition of the Governor's