Under Art. I § 9 of the Constitution, direct taxation of individuals was prohibited except in proportion to the census. On February 3, 1916, the Sixteenth Amendment was ratified to impose an income tax, without regard to the population of any state. The Constitution...
The 16th Amendment was ratified on February 3, 1913, empowering Congress to impose an income tax. In 1894, Congress had attempted to pass an income tax, but it was struck down in a 5-4 decision by the Supreme Court in Pollock v. Farmers’ Loan & Trust, 157...
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