S.J.R. 2


Senate Joint Resolution No. 2--Senators Raggio, 
    O'Connell, Augustine, Coffin, Jacobsen, James, 
    Lowden, Mathews, McGinness, Neal, O'Donnell, 
    Porter, Regan, Rhoads, Shaffer, Titus, Townsend 
    and Washington

                 January 23, 1995
                 _____________

Referred to Committee on Legislative Affairs and Ope
    rations


SUMMARY--Urges Congress to propose constitutional 
          amendment to limit power of courts to levy 
          or increase taxes. (BDR R-88)

FISCAL NOTE:  Effect on Local Government: No.
              Effect on the State or on Industrial Insurance: No.



EXPLANATION--Matter in italics is new; matter in bra
ckets [ ] is material to be omitted.

SENATE JOINT RESOLUTION--Urging Congress to propose and submit to the 
        several states an amendment to the Constitution of the United 
        States providing that the federal courts do not have the power 
        to levy or increase taxes.


  WHEREAS, The United States Supreme Court, in 
\Missouri v. Jenkins\\, 110 Sup. Ct. 1651 (1990), 
extended the power of the judicial branch of government by 
holding that a federal court has the power to order an 
increase in state and local taxes; and
  WHEREAS, This unprecedented decision violates 
one of the fundamental tenets of the doctrine of separation 
of powers, that the members of the federal judiciary should 
not have the power to tax; and
  WHEREAS, In response to this decision, several 
members of Congress have introduced a proposal to amend the 
Constitution of the United States to re-establish the 
principle that the judiciary does not have the power to tax; 
and
  WHEREAS, In addition to being introduced in 
Congress such a constitutional amendment has also been 
proposed by several states; and
  WHEREAS, The passage of such a constitutional 
amendment, first by a two-thirds majority in both houses of 
Congress and then by three-fourths of the several states' 
legislatures or conventions, would serve to reverse an 
erroneous decision; and
  WHEREAS, The proposed amendment to the 
Constitution of the United States properly seeks to prevent 
federal courts from levying or increasing taxes without 
representation of the people and against the people's 
wishes; now, therefore, be it
  RESOLVED BY THE SENATE AND ASSEMBLY OF THE STATE OF 
NEVADA, JOINTLY, That the Nevada Legislature hereby 
urges Congress to propose and submit to the several states 
for ratification an amendment to the Constitution of the 
United States, providing that neither the Supreme Court of 
the United States nor any inferior court of the United 
States has the power to instruct or order a state or 
political subdivision thereof, or an officer of a state or 
political subdivision, to levy or increase taxes; and be it 
further
  RESOLVED, That the Nevada Legislature calls 
upon the Nevada Congressional Delegation to use immediately 
the full measure of their resources and influence to ensure 
the passage of the amendment to the Constitution of the 
United States; and be it further
  RESOLVED, That the Nevada Legislature urges 
the legislatures of each of the several states comprising 
the United States which have not yet made similar requests 
to urge Congress to propose and submit to the several states 
for ratification an amendment to the Constitution of the 
United States; and be it further
  RESOLVED, That the Secretary of the Senate 
prepare and transmit a copy of this resolution to the 
Vice President of the United States as the presiding officer 
of the Senate, the Speaker of the House of Representatives, 
each member of the Nevada Congressional Delegation, and the 
presiding officer and minority party leader in each house of 
the legislatures of each state in the Union; and be it 
further
  RESOLVED, That this resolution becomes 
effective upon passage and approval.

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