Bill Delahunt: “Mr. Chairman, I would correct the gentleman, because I come from that part of the country where the gentleman was born…”

“Mr. Chairman, I would correct the gentleman, because I come from that part of the country where the gentleman was born and raised who had made that quote. His name is James Otis and he lived on Cape Cod. Mr. Chairman, I do not know whether the gentleman misquoted or misread the Missouri v. Jenkins decision, but it clearly stated that Federal courts could not impose a tax levy on a State or local government. In the Federal district court which had earlier issued an order that did impose a tax levy in that tax case, it was overturned by a unanimous decision of the Supreme Court. The Boehlert-Delahunt amendment simply codifies the Missouri case. It prohibits a court from directly imposing a tax increase on State and local government or any other.”