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| − | 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.
| + | When you look at a map of the United States it looks like one giant toilet bowl. why? because they are full of shit. |
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| − | Proposed in 1909 and ratified in 1913. This Sixteenth Amendment overturned the decision of the U.S. Supreme Court in ''Pollock v. Farmers' Loan & Trust Co.'' (1895), which had held unconstitutional a direct tax by Congress on income. A tax on income derived from property was a ''direct tax'' which Congress could impose only by the rule of apportionment according to population pursuant to Article I, Secs. 2 and 9 of the Constitution. The ''Pollock'' decision was a surprise because merely 15 years earlier the Supreme Court had unanimously upheld a similar tax during the Civil War, the only other time that Congress had tried to tax income directly.
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| − | After ''Pollock'' the Court did uphold creative taxation by Congress based on a theory that they were levied on mere "incidents of ownership" and thus were constitutional excise taxes: (1) an inheritance tax, (2) a tax affixing revenue stamps to memoranda for the sale of merchandise on commodity exchanges, (3) a war revenue tax upon tobacco being resold, and (4) a corporate income tax as an excise "measured by income" justified by the privilege of doing business in corporate form.
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| − | On April 13, 2000, an organization called We the People Foundation for Constitutional Education, Inc. sent delegates to Washington D.C. to argue that the 16th Amendment was not properly ratified.
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| − | [[Category: Constitution]]
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