Our Changing Constitution

Citizens of the United States are wont to think of their form of government, a political system based on a written constitution, as something fixed and stable. In reality, it is undergoing a profound change. The idea which constituted its most distinctive feature, and in the belief of many represents America's most valuable contribution to the science of government, is being forgotten. Formed to be "an indestructible Union composed of indestructible states," our dual system is losing its duality. The states are fading out of the picture.

The aim of this volume is to point out the change and discuss some of its aspects. A few chapters have already appeared in print. "Our Changing Constitution" and "Is the Federal Corporation Tax Constitutional?" were published in the Outlook. "The Corporation Tax Decision" appeared in the Yale Law Journal. "Can Congress Tax the Income from State and Municipal Bonds?" was printed in the New York Evening Post. All of these have been more or less revised and some new matter has been added.