History and radical character of amendment. Efforts to defeat it in the courts. Unusual course taken by Supreme Court. Discussion of its true place in the development of American constitutional law. Less a point of departure than a spectacular manifestation of a change already under way. Effect of the change on the principle of local self-government. V. THE NINETEENTH OR WOMAN SUFFRAGE AMENDMENT 49 Attitude of the Constitution toward question of suffrage qualifications. Effect of Civil War amendments. Growth of woman suffrage movement and adoption of Suffrage Amendment. How far the amendment constitutes a federal encroachment on state power. Effect of woman suffrage on questions of governmental theory. VI. CONGRESS VERSUS THE SUPREME COURT--THE CHILD LABOR LAWS 59 The child labor question. Philanthropic and commercial aspects. Attempt of Congress to legislate under power to regulate commerce. Decision of Supreme Court holding law unconstitutional. The decision explained. Reënactment of law by Congress under cover of power to lay taxes. Arguments for and against constitutionality of new enactment. VII. STATE RIGHTS AND THE SUPREME COURT 69 The Supreme Court at first a bulwark of national power; to-day the defender of the states. Explanation of this apparent change. Attitude of the Court in the first period. The period of Chief Justice Marshall. The period of Chief Justice Taney. The Reconstruction Period. Attitude of the Court to-day. Reasons why the Court is unable to prevent federal encroachment. Attitude of Hamilton and Marshall toward state rights misunderstood. VIII. THE FEDERAL TAXING POWER AND THE INCOME TAX AMENDMENT 85 America's embarrassing position if the late war had come before adoption of Income Tax Amendment. Limitations of federal taxing power under the Constitution. Meaning of "uniformity." Apportionment of "direct taxes." The Supreme Court decision in the Income Tax cases in 1894 a reversal of long settled ideas. The Income Tax Amendment an example of recall of judicial decisions. Implied limitations on federal taxing power (compensation of federal judges, due process clause of the Constitution, no power to tax property or governmental activities of the states). IX. CAN CONGRESS TAX THE INCOME FROM STATE AND MUNICIPAL BONDS? 97 No express prohibition of such taxation; it lies in an implied limitation inherent in our dual system of government. Discussion of doctrine and its development by the Supreme Court. Effect of the Income Tax Amendment. Present dissatisfaction with doctrine and efforts to abolish it. X. IS THE FEDERAL CORPORATION TAX CONSTITUTIONAL? 106 Nature of the tax. An interference with state power to grant corporate franchises. Nature of our dual government and Supreme Court decisions on the subject discussed. The debate in Congress. XI. THE CORPORATION TAX DECISION 122 Importance of the decision likely to be overlooked. Criticism of the Court's arguments. Effects of the decision.