let me quote from a couple of lines from this. We ask the Senate to recognize that throughout the history of income taxation, both Federal and State, workers are taxed by the jurisdiction where the work is performed. Another part of the letter says: The U.S. Constitution imposes substantive constraints on the manner in which States may structure their tax systems. These restraints ensure that the tax imposed meets fundamental tests of fairness in dealing with all citizens. The letter says: Finally, and most importantly, if change is necessary, it is within the power of the States involved to do so. And: The ability to define their tax systems within the bounds of the Constitution is one of the core elements of sovereignty preserved to the States under the Constitution. There is no rationale of precedent here under this situation. Mr. President, Oregon has just worked out the problem between Washington and the State of Oregon, as it should be done. Yet, my friend from Tennessee included Oregon and Washington in his statement. If this language is agreed to, then Tupelo, MS, had better look out because the same thing that is happening in Kentucky will happen to Mississippi, because the same situation occurs near Tupelo from Tennessee, and then there is a park system at the border there. So they would have to, in good conscience, go after two additional States.…
Editor's note · Context
Discussing state taxation and constitutional constraints during Senate debate.
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