12-598-Resolution Recorded 5/22/1969VOL 12 FACE 598
IN THE COUNTY COURT OF THE STATE OF OREGON
FOR THE COUNTY OF DESCHUTES
In the Matter )
)
of )
)
A Memorial to Congress )
R E S O L U T I O N
Believing a dire and immediate necessity exists, affecting
the best interest of county government, we make the following
resolution:
Whereas, it is essential that any government have the power
to tax and to borrow to support necessary services;
Whereas, the freedom of the Federal Government and the States
from taxation by the other is part of the genius of our federal
system; and
Whereas, this freedom necessarily encompasses the immunity of
State and local government obligations from Federal taxation and a
similar immunity of Federal obligations from State and local taxation;
and
Whereas, as measures for tax reform or the raising of additional
revenue, proposals have been made to amend the Federal tax laws to
close certain "loopholes ", or to bring about a greater measure of
equity among taxpayers; and
Whereas, these proposals include one to enact a minimum income
tax and another to set a maximum amount of income that could be
exempted from tax, anactment of either of which, if they include
interest paid on State and local government obligations, would pose a
serious constitutional issue; and
NOW, THEREFORE, BE IT RESOLVED by Deschutes County, Bend, Oregon,
on May 22, 1969 that it reaffirm its support for the reciprocal
freedom of the States and the Federal Government from taxation by the
other; and
Be It Further Resolved that it petition the Congress of the
United States to refrain from enacting legislation which would lead to
a confrontation in court on constitutional issues, make more difficult
and more costly the performance of their responsibilities by State
and local governments, and endanger the market for State and local
securities; and
VOL 12 ?AGE 599
Be It Further Resolved that copy of this resolution be sent
to the Speaker of the House of Represenatives, President of the
Senate, and all Members of Congress from This State.
DESCHUTES COUNTY COURT
COUNTY JUDGE
COUNTY COMM SSIONER
COUNTY CO SSIONER