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~, it has come to our attention that certain Federal Agencies contemplate submitting to Congress certain amendments to the Revenue Act of 1932, which amendments will, in our opinion result in a tax burden upon States, State Agencies and/or publicly owned utilities, and, WHEREAS, we are of the opinion that a:ny tax created by Con- gress which results in the imposition of any burden upon states, state Agencies and/or publicly owned utilities is contrary to public policy. NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Redwood City, state of California, protests any Federal taxation which imposes, or maf be interpreted to impose, a burden upon States. state Agencies and/or publicly owned utilities. BE IT FURTHF.aR RESOLVED that we recommend the adoption of the following amendments to the Revenue Act of 1932. 1. In the enforcement of the Revenue Act of 1932 the Federal Government shall not impose an obli- gation upon any State or territory or political subdivision thereof, or the District of Colmnbia, or on the officers or employees of the aforesaid. 2. The term 'political subdivision' includes any district created under the laws of a State or territory for the purpose of constructing or operating any public utility. BE IT FURTHER RESOLVED that Senators Johnson and Shortridge and Representative Arthur M. Free of the Congressional District of California, be and they are hereby urged to assist in protesting any such tax and to submit the above amendments to their respective bodies for im- mediate passage. BE IT FURTHER RESOLVED that accredited representatives from the cities of San Francisco, Los Angeles and the East B~ Municipal Utility District be and they are hereby authorized and requested, in the name of the City of Redwood City to protest any such tax.