House Resolution 51

A RESOLUTION MEMORIALIZING THE UNITED STATES CONGRESS TO PROPOSE AN AMENDMENT TO THE CONSTITUTION OF THE UNITED STATES ADDRESSING THE SUBJECT OF JUDICIAL TAXATION.

WHEREAS, separation of powers is fundamental to the United States Constitution and the power of the federal government is strictly limited; and

WHEREAS, under the United States Constitution, the states are to determine public policy; and

WHEREAS, it is the duty of the judiciary to interpret the law, not to create law; and

WHEREAS, our present federal government has deviated from the intent of our Founding Fathers and the United States Constitution through inappropriate federal mandates; and

WHEREAS, these mandates by the way of statute, rule or judicial decision have forced state governments to serve as the mere administrative arm of the federal government; and

WHEREAS, federal district courts, with the acquiescence of the United States Supreme Court, continue to order states to levy or increase taxes to comply with federal mandates; and

WHEREAS, these court actions violate the United States Constitution and the legislative process; and

WHEREAS, the time has come for the people of this great nation and their duly elected representatives in state government, to reaffirm in no uncertain terms that the authority to tax under the Constitution of the United States is retained by the people who, by their consent alone, do delegate such power to tax explicitly to those duly elected representatives in the legislative branch of government who they choose, such representatives being directly responsible and accountable to those who have elected them; and

WHEREAS, the lawmakers of Alabama, Alaska, Arizona, Colorado, Delaware, Illinois, Kansas, Louisiana, Massachusetts, Michigan, Missouri, Nevada, New Hampshire, New York, North Dakota, Oklahoma, Pennsylvania, South Carolina, South Dakota, Tennessee, Texas, Utah, West Virginia, Wyoming, Mariana Islands and Guam have petitioned the United States Congress to propose an amendment to the Constitution of the United States of America; and

WHEREAS, the amendment was previously introduced in Congress; and

WHEREAS, the amendment seeks to prevent federal courts from levying or increasing taxes without representation of the people against the peoples' wishes:

NOW, THEREFORE, BE IT RESOLVED BY THE HOUSE OF REPRESENTATIVES OF THE STATE OF MISSISSIPPI:

(1) That the Congress of the United States prepare and submit to the several states an amendment to the Constitution of the United States to add a new article providing as follows: "Neither the Supreme Court nor any inferior court of the United States shall have the power to instruct or to order a state or political subdivision thereof, or an official of such a state or political subdivision, to levy or increase taxes."

(2) That this application constitutes a continuing application in accordance with Article V of the Constitution of the United States.

(3) That the House of Representatives of the State of Mississippi also proposes that the Legislatures of each of the several states comprising the United States that have not yet made a similar request, apply to the United States Congress requesting enactment of an appropriate amendment to the United States Constitution, and apply to the United States Congress to propose such an amendment to the United States Constitution.

BE IT FURTHER RESOLVED, That the Secretary of State of the State of Mississippi transmit copies of this resolution to the President and Vice President of the United States, the presiding officer in each house of the Legislature in each of the states in the Union, the Speaker of the United States House of Representatives and to each member of the State of Mississippi Congressional Delegation.