Of what consequence was last week’s commotion at the state Capitol
Building?
Since my return from Nashville, it seems people care to know more
about what it was like in the midst of “The Mob” than to understand
the impact of a budget passed hastily by fearful legislators looking for a
ticket out of town.
Chaos is becoming a cottage industry in Nashville. Talk shows set
out to enrage their listeners. Those who exercised their right to peaceably
assemble fumbled their right to free speech when rocks were thrown, windows
were broken, and an elderly senator was shoved.
In the midst of the obfuscation, political climbers demonized
fellow conservatives who held out for a constitutional amendment regarding an
income tax. Although we stood for the rights of those who had gathered to
protest big government, ironically, government got much bigger last Thursday
night. Here is how it happened.
Many people do not know that an income tax is unconstitutional in
Tennessee. The Supreme Court ruled it so in 1932 and again in 1960. My law
partner is Tom Prewitt, and his father was chief justice of the Supreme Court
when he wrote, in Jack Cole, “Realizing and receiving income or
earnings is not a privilege that can be taxed … Since the right to receive
income or earnings is a right belonging to every person, this right cannot be
taxed as privilege.”
As an attorney, I am an officer of the Court duty-bound to obey
the law. As a senator, I also took an oath to uphold the Constitution of this
state. There are other revenue measures I prefer, but the appropriate course
of action for those who advocate an income tax is to amend the Constitution
through referendum or constitutional convention.
When it became apparent last Thursday that there weren’t enough
votes to pass a budget bigger than what we put in place on June 29th, Senator
Bob Rochelle approached me and several others to see if we could compromise on
a revenue bill that would include his long-sought income tax.
Although he was willing to concede his graduated tax for a flat
tax (a major concession), and he was willing to include meaningful provisions
for TennCare reform, he could not agree to anything more than an advisory
referendum after implementation of the income tax.
I could not agree to this. We were at an impasse, and it was time
to return to the floor of the Senate to debate whether the “status
quo” budget previously adopted should remain in place (which I preferred)
or be amended to increase spending for employee raises and other miscellaneous
charges which would deplete the state’s share of tobacco-settlement funds.
But the crowd had gathered and the Senate lost its resolve to
hold down spending. There could be no debate because it was impossible to
hear. More than $345 million was appropriated, all the tobacco money was
spent, and a deficit of nearly a quarter billion dollars was generated in a
matter of minutes.
Where there had not been 17 votes for increased spending earlier
in the day, suddenly there were 20, and it was time to go home.
The unintended consequence of the demonstration outside was not
to derail a phantom income tax; rather, it was to bloat the budget, balloon
the deficit, and leave the lions of conservative spending looking foolish for
voting “Yes.” I voted “No.”
No “11th hour deals” will remedy or recover what has
been lost. Determination, details, and a willingness to reform will take time.
Time to understand. Time to acknowledge the need for teamwork. Time for talk
shows to quit their cannibalism. Time to try again and again until we succeed.
Mark Norris is a former member of the Shelby County
Commission, and a Republican member of the state Senate.
