0001|                       HOUSE JOINT MEMORIAL 50
    |
0002|     43RD LEGISLATURE - STATE OF NEW MEXICO - SECOND SESSION, 1998
    |
0003|                            INTRODUCED BY
    |
0004|                              FRANK BIRD
    |
0005|     
    |
0006|                                   
    |
0007|     
    |
0008|                                   
    |
0009|     
    |
0010|                           A JOINT MEMORIAL
    |
0011|     REQUESTING AN AMENDMENT TO THE UNITED STATES CONSTITUTION ON
    |
0012|     THE SUBJECT OF JUDICIAL TAXATION.
    |
0013|     
    |
0014|          WHEREAS, separation of powers is fundamental to the
    |
0015|     United States constitution and the power of the federal
    |
0016|     government is strictly limited; and
    |
0017|          WHEREAS, under the United States constitution, the states
    |
0018|     are to determine public policy; and
    |
0019|          WHEREAS, it is the duty of the judiciary to interpret the
    |
0020|     law, not to create law; and
    |
0021|          WHEREAS, our present federal government has strayed from
    |
0022|     the intent of our founding fathers and the United States
    |
0023|     constitution through inappropriate federal mandates; and
    |
0024|          WHEREAS, these mandates by way of statute, rule or
    |
0025|     judicial decision have forced state governments to serve as
    |
<center>- 1 -</center>

0001|     mere administrative arms of the federal government; and 
    |
0002|          WHEREAS, federal district courts, with the acquiescence
    |
0003|     of the United States supreme court, continue to order states
    |
0004|     to levy or increase taxes to comply with federal mandates; and
    |
0005|          WHEREAS, these court actions violate the United States
    |
0006|     constitution and the legislative process; and
    |
0007|          WHEREAS, the time has come for the people of this great
    |
0008|     nation and their duly elected representatives in state
    |
0009|     government to reaffirm, in no uncertain terms, that the
    |
0010|     authority to tax under the United States constitution is
    |
0011|     retained by the people who, by their consent alone, do
    |
0012|     delegate such power to tax explicitly to those duly elected
    |
0013|     representatives in the legislative branch of government they
    |
0014|     choose, such representatives being directly responsible and
    |
0015|     accountable to those who have elected them; and
    |
0016|          WHEREAS, several states have petitioned congress to
    |
0017|     propose an amendment to the United States constitution; and
    |
0018|          WHEREAS, the amendment was previously introduced in
    |
0019|     congress; and
    |
0020|          WHEREAS, the amendment seeks to prevent federal courts
    |
0021|     from levying or increasing taxes without representation of the
    |
0022|     people and against the people's wishes;
    |
0023|          NOW, THEREFORE, BE IT RESOLVED BY THE LEGISLATURE OF THE
    |
0024|     STATE OF NEW MEXICO that congress be requested to prepare and
    |
0025|     submit to the several states an amendment to the United States
    |
<center>- 2 -</center>

0001|     constitution to add a new article providing as follows:
    |
0002|          "Neither the Supreme Court nor any inferior court of the
    |
0003|     United States shall have the power to instruct or order a
    |
0004|     state or a political subdivision thereof, or an official of
    |
0005|     such a state or political subdivision, to levy or increase
    |
0006|     taxes."; and
    |
0007|          BE IT FURTHER RESOLVED that this application constitute a
    |
0008|     continuing application in accordance with Article V of the
    |
0009|     United States constitution; and
    |
0010|          BE IT FURTHER RESOLVED that the legislature of New Mexico
    |
0011|     also propose that the legislatures of each of the several
    |
0012|     states comprising the United States that have not yet made
    |
0013|     similar request apply to congress requesting passage of an
    |
0014|     appropriate amendment to the United States constitution, and
    |
0015|     apply to congress to propose such an amendment to the United
    |
0016|     States constitution; and 
    |
0017|          BE IT FURTHER RESOLVED that copies of this memorial be
    |
0018|     transmitted to the president and vice president of the United
    |
0019|     States, the presiding officer in each house of legislature in
    |
0020|     each of the states in the union, the speaker of the United
    |
0021|     States house of representatives, the president of United
    |
0022|     States senate and each member of the New Mexico congressional
    |
0023|     delegation.
    |
0024|                                  
    |