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The Sixteenth Amendment in the National Archives. The Sixteenth Amendment (Amendment XVI) to the United States Constitution allows Congress to levy an income tax without apportioning it among the states on the basis of population. It was passed by Congress in 1909 in response to the 1895 Supreme Court case of Pollock v. Farmers' Loan & Trust Co.
Brushaber v. Union Pacific Railroad Co., 240 U.S. 1 (1916), was a landmark United States Supreme Court case in which the Court upheld the validity of a tax statute called the Revenue Act of 1913, also known as the Tariff Act, Ch. 16, 38 Stat. 166 (October 3, 1913), enacted pursuant to Article I, section 8, clause 1 of, and the Sixteenth Amendment to, the United States Constitution, allowing a ...
Sixteenth Amendment can refer to: Sixteenth Amendment to the United States Constitution; Sixteenth Amendment of the Constitution of India, also known as the Anti-Secession Amendment, 1963 amendment enabling the government to restrict certain freedoms, followed the Sino-Indian War of 1962; Sixteenth Amendment of the Constitution of Ireland
Tax protester Sixteenth Amendment arguments are assertions that the imposition of the U.S. federal income tax is illegal because the Sixteenth Amendment to the United States Constitution, which reads "The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration ...
Pollock v. Farmers' Loan & Trust Company, 157 U.S. 429 (1895), affirmed on rehearing, 158 U.S. 601 (1895), was a landmark case of the Supreme Court of the United States.In a 5–4 decision, the Supreme Court struck down the income tax imposed by the Wilson–Gorman Tariff Act for being an unapportioned direct tax.
Sixteenth Amendment ratification arguments have been rejected in every court case where they have been raised and have been identified as legally frivolous. [ 6 ] Some protesters have argued that because the Sixteenth Amendment does not contain the words " repeal " or "repealed", the Amendment is ineffective to change the law.
Under Article V of the U.S. Constitution, an amendment proposed by Congress must be ratified by three-fourths of the states to become part of the Constitution. The Article permits Congress to specify, for each amendment, whether the ratification must be by each state's legislature or by a constitutional convention in each state; for the Sixteenth Amendment, Congress specified ratification by ...
Ratification of the 16th amendment and subsequent enactment of the income tax was a key event on the way to national alcohol prohibition. Prior to the income tax, national prohibition had failed because of the alcohol excise revenue that would have been lost. By creating a new source of revenue, alcohol excises could be sacrificed.