Res 1988-105 - Laserfiche WebLink

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90 RESOLUTION 1988-l05R A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN MARCOS, TEXAS, SUPPORTING AND PROPOSING AN AMENDMENT TO THE SIXTEENTH AMENDMENT OF THE UNITED STATES CONSTITUTION, DIRECTING THE CITY SECRETARY TO FORWARD COPIES OF THIS RESOLUTION TO THE PRESIDENT OF THE UNITED STATES AND CERTAIN MEMBERS OF THE UNITED STATES CONGRESS, AND DECLARING AN EFFECTIVE DATE. WHEREAS, the Sixteenth Amendment to the Constitution of the United States addresses the power to lay and collect taxes, it was not intended by its framers, as evidenced by the history of its adoption, nor by the ratifying states to permit taxation by the federal government of interest income on the general or special obligations of the states or their political subdivisions¡ and, WHEREAS, the Tenth Amendment to the Constitution of the United States was intended to reserve all powers not specifically delegated to the United States by the Constitution to the states, and thereby contemplated a mutuality of respect between the federal government and the states as respective sovereigns¡ and, WHEREAS, Congress has enacted legislation which operates to tax or restrict the states' issuance of general or special obligations and the interest on the income and proceeds, and has enacted retroactive tax legislation and other such legislation detrimental to the states and their political subdivisions¡ now, therefore, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SAN MARCOS, TEXAS: PART 1. That the City Council of the City of San Marcos supports an amendment to the Sixteenth Amendment to the United States Constitution so as to prohibit Congress from enacting legislation providing for the collection of income taxes retroactively; to ensure that the right of the states to finance the public purposes established by them may not be infringed¡ to prohibit Congress from taxing, directly or indirectly, the income derived from general or special obligations issued by or on behalf of the States, their political subdivisions or authorized authorities, and to prohibit the taxation of the proceeds of or interest on the proceeds of the issuance of these general or special obligations; and to prohibit Congress from restricting the issuance of general or special obligations by or on behalf of the states. Part 2. That the City Council of the City of San Marcos, Texas proposes the following amendment to Article XVI of the Constitution of the United States of America by adding at the end: "The right of states, their political subdivisions or authorized authorities to issue general or special obligations for public purposes as declared by them, free from taxation directly or indirectly, shall not be denied by the United States." PART 3. That the City Secretary of the City of San Marcos, Texas forward official copies of this resolution to the President of the United States, the Speaker of the House of Representatives and the President of the Senate of the United States Congress and to each member of the Texas Delegation to the Congress I to the Chairman and members of the Ways and Means Committee of the House of Representatives, Chairmen and members of the House and Senate Judiciary Committees and to the Chairman and members of the Finance Committee of the Senate of the United States. PART 4. its passage. That this Resolution shall be in effect from and after ADOPTED this 26 day of se~~mbe h/988o, . / !J í Á ^' V V t . f1Il{J1lV1/J Va h ~-.(]orrls ' Mayor Att~s1;l: r ,,¡,.:' ) fj' . ',,1,/ J " 'II ," '/ "Vr . é c:: lij}1:/t ~ (;1 9ffy~~J",o/ Ja is K. Womack City Secretary