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Three more states ratified the amendment soon after, and eventually the total reached 42. The remaining six states either rejected the amendment or took no action at all. Notwithstanding the many frivolous claims repeatedly advanced by so-called tax protestors, the Sixteenth Amendment to the Constitution was duly ratified as of February 3, 1913.
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By February 1913, the required three-fourths of the states ratified the Sixteenth Amendment, thus adding the amendment to the constitution. [17] Later that year, Congress enacted the Revenue Act of 1913. The tax ranged from 1% on income exceeding $3,000 to 7% on incomes exceeding $500,000.
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Of the five states originally affected by this amendment, Arkansas was the only one to repeal its poll tax; the other four retained their taxes. These were struck down in 1966 by the US Supreme Court decision in Harper v. Virginia Board of Elections (1966), which ruled poll taxes unconstitutional even for state elections. Federal district ...
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