Federal Income Tax

16th Amendment

• Congress Shall have the power to collect taxes on income without regard to any census or Enumeration
• Found in Article 1 section 2 and Section 9

History of the 16th Amendment

• Passed by congress on July 2, 1909
• Ratified on Feb 3, 1913
• 1st Income taxes were because of debt from the civil war
• Most were sales tax and tariffs
• Stated as 3% tax on all income over $800

History of the 16th Amendment Cont.

• people in south were effected by this worse because of low crop prices
• Many people did not pay the pecent required
• 1909 when congress added the provisions the did not think they would pass but they did

Court cases

• Pollock vs. Farmers loan and trust Co.
• Supreme court declared certain taxes on income to be unconstitutional
• 1894
• Caused source of income to be determind direct or indirect
• Property vs. Labor
• In 1913 pollock case was overruled

Current Event

• Group call tea party patriots are trying to repeal the 16th amendement
• Want federal income taxes to be more fair and flatter
• Worry tax reform will never take place

Sources

• http://totallyhistory.com/16th-amendment-to-the-constitution/
• http://www.ourdocuments.gov/doc.php?flash=true&doc=57
• https://www.law.cornell.edu/constitution/amendmentxvi