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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.
Congress has also enacted statutes governing the constitutional amendment process. When a constitutional amendment is sent to the states for ratification, the Archivist of the United States is charged with responsibility for administering the ratification process under the provisions of 1 U.S.C. § 106b. [5]
Hence, the 16th Amendment was proposed and was ratified early into the 20th Century. Income taxation is now an issue discussed daily in the United States. We need to talk about it.
The history of income taxation in the United States began in the 19th century with the imposition of income taxes to fund war efforts. However, the constitutionality of income taxation was widely held in doubt (see Pollock v. Farmers' Loan & Trust Co.) until 1913 with the ratification of the 16th Amendment.
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. [16] By February 1913, the required three-fourths of the states ratified the Sixteenth Amendment, thus adding the amendment to the constitution. [17]
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 ...
The Law That Never Was: The Fraud of the 16th Amendment and Personal Income Tax is a 1985 book by William J. Benson and Martin J. "Red" Beckman which claims that the Sixteenth Amendment to the United States Constitution, commonly known as the income tax amendment, was never properly ratified.
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.