SENATE CONCURRENT RESOLUTION NO. 19
(By Senator Sprouse)
Petitioning the United States Congress to propose an amendment to
the Constitution of the United States of America for
submission to the states for ratification prohibiting federal
courts from ordering a state or political subdivision thereof
to levy or increase taxes.
Whereas, Separation of powers is fundamental to the United
States' form of government; and
Whereas, Section eight, article I of the Constitution of the
United States of America vests Congress, the legislative branch of
government, with the power to lay and collect taxes; and
Whereas, The duty and responsibility of the judiciary is to
interpret law, not to create law; and
Whereas, Recent federal court decisions, including MO. v.
Jenkins of 1990, have resulted in the judicial branch levying taxes
or increasing the amount of taxes imposed upon our citizenry to
raise revenue sufficient to support various court orders or federal
mandates; and
Whereas, These federal courts, through their mandates, have strayed from the provisions of the Constitution of the United
States of America and the separation of powers' doctrine and have
intruded into the legitimate public policy-making function of the
states; and
Whereas, Taxation is and must remain the exclusive prerogative
of elected representatives in the legislative branch of government
and not be subject to imposition by an appointed judiciary; and
Whereas, Numerous other states have petitioned Congress to
propose an amendment to the Constitution of the United States of
America reiterating that the federal courts are prohibited from
levying or increasing taxes without the representation of the
people; and
Whereas, The Legislature of the State of West Virginia
reaffirms in no uncertain terms that the power and authority to
levy or increase taxes is and should continue to be retained by the
citizens who delegate that power and authority explicitly to their
duly elected representatives in the legislative branch of
government, with such representatives being responsible and
accountable to those who have elected them; therefore, be it
Resolved by the Legislature of West Virginia:
That in accordance with the provisions of article V of the Constitution of the United States of America, the Legislature
hereby petitions Congress to adopt an amendment to the Constitution
of the United States of America, for submission to the states for
ratification, a new article providing substantially as follows:
"Neither the Supreme Court nor any inferior court of the
United States shall have the power to instruct or order a state or
a political subdivision thereof, or an official of such a state or
political subdivision, to levy or increase taxes"; and, be it
Further Resolved, That the Legislature requests the
legislatures of the states who have not yet done so to make a
similar petition to Congress; and, be it
Further Resolved, That the Clerk of the Senate is hereby
directed to send a copy of this resolution to the presiding
officers of both houses of the legislatures in each of the other
states in the union, to the Clerk of the United States House of
Representatives, to the Secretary of the United States Senate, to
the President of the United States and to members of West
Virginia's congressional delegation.