Wyoming started it all, back in 1939. By last week, with Idaho and Tennessee lately joining the parade, 32 state legislatures had followed Wyoming in an extraordinary appeal: Congress should set about amending the Constitution to limit the federal income-tax bite. Many of the "memorials" propose a specific federal ceiling: 25% of an individual's taxable income. Existing constitutional ceiling: none. Maximum under present law: 87%.
The 33 total is highly cheering to advocates of income-tax limitation, because the Constitution says, in Article V, that Congress "shall call a Convention for proposing Amendments" upon request of two-thirds, or 32, of the...