dogzter
Drapetomaniac
Our founders would not understand what we have given away willingly through corruption and stupidity.this needs to be eliminated
The Sixteenth Amendment, ratified in 1913, expanded on Congress’s taxing power.
Article I grants Congress authority to collect taxes,1 but requires direct taxes to be imposed proportional to the population of the states.2
The Sixteenth Amendment clarified that Congress has the power to collect an income tax without apportionment among the states, and without regard to population.3
As discussed in the following essays, the Amendment was adopted in response to a Supreme Court decision that invalidated a federal income tax after holding it was a direct tax that was not properly apportioned.
4Accordingly, the Sixteenth Amendment essentially creates an income tax exception to the requirement in Article I that direct taxes must be apportioned based on states’ population.5
This has raised the question—again, discussed in the following essays—of what counts as income, and whether any given federal tax extends beyond income.
6 The Court has stated the test generally as whether the law taxes payments that qualify as profits or gains,7 although this applies regardless of whether the particular transaction results in net profit.8
The Sixteenth Amendment applies to income derived from whatever source, and thus can be subject to a somewhat broad interpretation.9
Nonetheless, the apportionment exception in the Sixteenth Amendment does not extend to taxes on property, as opposed to income derived from property.1