[Footnote 54: 206 New York Reports, p. 162.] [Footnote 55: 154 New York Reports, p. 355; 117 N.Y. Appellate Division Reports, p. 40; and 191 New York Reports, p. 528.] [Footnote 56: 158 United States Reports, p. 564.] [Footnote 57: See discussion _supra_, pp. 48-70.] [Footnote 58: See the New York Labor Law, sec. 77.] GRADUATED OR PROGRESSIVE TAXATION[59] The recent message of the President to the Congress has strikingly brought to the attention of the American public the subject of graduated or progressive taxation upon inheritances and incomes. Acting upon the suggestions contained in the message, bills providing for such taxes have already been introduced in the House of Representatives. Amendments to the Constitution have also been proposed, one of which is to authorize Congress to tax inheritances amounting to or exceeding $50,000 and to levy an income tax without apportionment. The pending bills provide that successions of $10,000 and under and incomes of $4,000 and under are to be wholly exempted from the proposed taxes. The proposed graduated scales are to run from three-quarters of one per cent. on inheritances or successions over $10,000 and not exceeding $25,000 up to twenty-five per cent. on inheritances or successions exceeding $30,000,000, and from two per cent. on incomes exceeding $4,000 per annum and not exceeding $8,000 up to six per cent. on all incomes over $64,000. It is also suggested that Congress by means of such taxes should seek, not merely to raise revenue for the support of the national government, but also to solve social problems by breaking up fortunes assumed to be swollen to an unhealthy size and thus bring about a redistribution of wealth.