Note and Comment

Constitutionality of the LA Follette Amendment to the Internal Revenue Law of 1921 - The United States Senate on November 5, 1921, inserted in the Revenue Act, then before the Senate, a provision that taxpayers in their income tax returns must specify what state and municipal bonds they hold, or else be subject to a penalty of five per cent. That provision was dropped out in conference, but it will come up again, and it is well to look at its constitutionality under the Fourth Amendment to the Constitution prohibiting unreasonable searches.