FREE BOOKS

Author's List




PREV.   NEXT  
|<   1242   1243   1244   1245   1246   1247   1248   1249   1250   1251   1252   1253   1254   1255   1256   1257   1258   1259   1260   1261   1262   1263   1264   1265   1266  
1267   1268   1269   1270   1271   1272   1273   1274   1275   1276   1277   1278   1279   1280   1281   1282   1283   1284   1285   1286   1287   1288   1289   1290   1291   >>   >|  
izens, this clause fixing the apportionment of representatives has abrogated so much of * * * [Article I, Sec. 2, cl. 3] of the * * * original Constitution as counted only three-fifths of such persons." "Indians Not Taxed" Although one authority on the legal status of the American Indian observed that this "* * * phrase [was] never * * * more explicitly defined, but probably * * * [meant] * * * Indians resident on reservations, that is, on land not taxed by the States,"[1218] the United States Attorney General, in 1940, commented as follows upon the difficulty of arriving at any satisfactory construction of these words: "Whether the phrase 'Indians not taxed' refers (1) to Indians not actually paying taxes or only to those who are not subject to taxation and (2) to Indians not taxed or subject to taxation by any taxing authority or only to those not taxed or subject to taxation by the States in which they reside * * * [presents] questions * * * [which have] been discussed in a number of court decisions but the issue has never been squarely raised in any of the decided cases. Some of the cases and some statements appearing in the debates in the Constitutional Convention lend support to the view that since all Indians are now subject to the Federal income-tax laws [Superintendent _v._ Commissioner, 295 U.S. 418 (1935)] there are no longer any Indians not taxed within the meaning of the constitutional phrase. On the other hand, other decided cases and other statements appearing in the debates in the Convention equally support the contrary view. * * *, the answer to * * * [these questions] is not free from doubt."[1219] As to the latest construction which Congress has given to this phrase in apportioning seats in the House of Representatives, it is pertinent to note that the Apportionment Act of 1929, at last amended in 1941,[1220] excludes "Indians not taxed" from the computation of the total population of each State. However, in reliance on the above-mentioned decision that all Indians are now subject to federal income taxation, the Director of the Census included all Indians in the 1940 tabulation of total population in each State, and Congress took no action to alter the effects which such inclusion had upon the number of seats distributed to the several States.[1221] Right to Vote The right to vote intended to be protected refers to the right to vote as established by the laws and constitution of the Sta
PREV.   NEXT  
|<   1242   1243   1244   1245   1246   1247   1248   1249   1250   1251   1252   1253   1254   1255   1256   1257   1258   1259   1260   1261   1262   1263   1264   1265   1266  
1267   1268   1269   1270   1271   1272   1273   1274   1275   1276   1277   1278   1279   1280   1281   1282   1283   1284   1285   1286   1287   1288   1289   1290   1291   >>   >|  



Top keywords:

Indians

 

subject

 
phrase
 

States

 

taxation

 

Congress

 

number

 
questions
 

population

 

authority


refers

 

income

 

construction

 

statements

 
decided
 

support

 

appearing

 

Convention

 

debates

 

latest


longer

 

meaning

 
constitutional
 
answer
 
contrary
 

equally

 
action
 

effects

 
inclusion
 
tabulation

federal
 

Director

 
Census
 
included
 

distributed

 

intended

 
protected
 
constitution
 

decision

 
mentioned

pertinent

 

Apportionment

 

established

 

Representatives

 

apportioning

 

computation

 
However
 

reliance

 
excludes
 

amended