By: Harrison H.C.R. No. 68       HOUSE CONCURRENT RESOLUTION          WHEREAS, The 16th Amendment to the U.S. Constitution severely   warps the founders' vision for our constitutional system; and          WHEREAS, Passed in 1913, despite warnings of negative impacts   on honest citizens, this amendment created authorization for the   federal income tax; although the first such tax was very limited,   affecting only two percent of the labor force, with a top rate of   seven percent, it paved the way for vast federal government   overreach; and          WHEREAS, The federal government now has almost unlimited   ability to fund programs that rightfully fall in the purview of the   states, such as education, welfare, and law enforcement; it uses   its fiscal power to pressure states into conformance with a   national standard in matters that should reflect regional   differences; and          WHEREAS, The wisest of the nation's founders recoiled at the   notion of taxing individuals, regarding such "capitations," or   "head taxes," as acceptable only in the event of war or other   emergency; therefore, Article I, Section 9 of the Constitution   states explicitly: "No capitation, or other direct Tax, shall be   laid unless in Proportion to the Census or Enumeration"; this   signified that the federal government could collect revenue from   the states according to population, but it must leave the methods of   collection to the states; to promote fiscal responsibility and   avoid abuse of power, the federal government was required to   collect revenue in other, less oppressive ways, such as tariffs and   excise or consumption taxes; and          WHEREAS, The first federal income tax was imposed during the   Civil War and soon repealed; decades later, when Congress assessed   a peacetime income tax, the Supreme Court ruled it   unconstitutional, citing Article I; this prudent ruling, sadly, was   nullified by the 16th Amendment; and          WHEREAS, Through the years, bureaucrats and politicians have   frequently abused the federal income tax system, using it to   undermine the constitutional framework for limiting government and   maintaining a balance of powers; this practice has accelerated in   recent years, and the income tax has become ever more onerous,   complex, and intrusive; now, therefore, be it          RESOLVED, That the 89th Legislature of the State of Texas   hereby express support for repealing the 16th Amendment to the   United States Constitution; and, be it further          RESOLVED, That the Texas secretary of state forward official   copies of this resolution to the president of the United States, to   the president of the Senate and the speaker of the House of   Representatives of the United States Congress, and to all the   members of the Texas delegation to Congress with the request that   this resolution be officially entered in the Congressional Record   as a memorial to the Congress of the United States of America.