THE SIXTEENTH AMENDMENT

RATIFICATION

• Ratified on February 3, 1913

PURPOSE

• Gave Congress the power to income tax
• Congress able to tax any source
• Tax on property called "direct tax"

ADVANTAGES

• The federal government can keep an army
• Build roads and bridges
• Enfore the laws
• End wealth
• Carry out any other important duties

DISADVANTAGES

• Congress can take away money from the people
• People had to pay more money on sources

COURT CASES

• Challenged in Supreme Court
• Overruled the Polluck case
• Replaced previous income tax problem

THE END