United States of America
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Original text of the Constitution
Preamble Articles of the Constitution I ∙ II ∙ III ∙ IV ∙ V ∙ VI ∙ VII Wikisource has original text related to this article: Preamble to the United States Constitution The Preamble to the United States Constitution is a brief introductory statement of the fundamental purposes and guiding principles which the Constitution itself was meant to serve. ... Wikisource has original text related to this article: Article One of the United States Constitution Article One of the United States Constitution describes the powers of the legislative branch of the United States government, known as Congress, which includes the House of Representatives and the Senate. ... Wikisource has original text related to this article: Article Two of the United States Constitution Article Two of the United States Constitution creates the executive branch of the government, comprising the President and other executive officers. ... Wikisource has original text related to this article: Article Three of the United States Constitution Article Three of the United States Constitution establishes the judicial branch of the federal government. ... Article Four of the United States Constitution relates to the states. ... Article Five of the United States Constitution describes the process whereby the Constitution may be altered. ... Article Six establishes the United States Constitution and the laws and treaties of the United States made in accordance with it as the supreme law of the land, and fulfills other purposes. ... Article Seven of the United States Constitution describes the process by which the entire document is to be ratified and take effect. ...
Amendments to the Constitution
Bill of Rights I ∙ II ∙ III ∙ IV ∙ V VI ∙ VII ∙ VIII ∙ IX ∙ X Subsequent Amendments XI ∙ XII ∙ XIII ∙ XIV ∙ XV XVI ∙ XVII ∙ XVIII ∙ XIX ∙ XX XXI ∙ XXII ∙ XXIII ∙ XXIV ∙ XXV XXVI ∙ XXVII The first ten amendments to the United States Constitution are known as the Bill of Rights. ... The United States Bill of Rights consists of the first 10 amendments to the United States Constitution. ... “First Amendment” redirects here. ... The Bill of Rights in the National Archives Amendment II (the Second Amendment) of the United States Constitution’s Bill of Rights declares a well-regulated militia as being necessary to the security of a free State and prohibits infringement of the right of the people to keep and bear... The Bill of Rights in the National Archives. ... The Bill of Rights in the National Archives. ... Amendment V (the Fifth Amendment) of the United States Constitution, which is part of the Bill of Rights, is related to legal procedure. ... Amendment VI (the Sixth Amendment) of the United States Constitution codifies rights related to criminal prosecutions in federal courts. ... “Seventh Amendment” redirects here. ... Amendment VIII (the Eighth Amendment) of the United States Constitution, which is part of the U.S. Bill of Rights, prohibits excessive bail or fines, as well as cruel and unusual punishment. ... The Bill of Rights in the National Archives Amendment IX (the Ninth Amendment) to the United States Constitution, which is part of the Bill of Rights, addresses rights of the people that are not specifically enumerated in the Constitution. ... For Ireland, see Tenth Amendment of the Constitution of Ireland. ... Amendment XI in the National Archives Amendment XI (the Eleventh Amendment) of the United States Constitution was passed by the U.S. Congress on March 4, 1794, and was ratified on February 7, 1795. ... Amendment XII in the National Archives The Twelfth Amendment to the United States Constitution alterd Article II pertaining to presidential elections. ... Amendment XIII in the National Archives The Thirteenth Amendment to the United States Constitution officially abolished, and continues to prohibit slavery and, with limited exceptions (those convicted of a crime), prohibits involuntary servitude. ... Amendment XIV in the National Archives The Fourteenth Amendment to the United States Constitution (Amendment XIV) is one of the post-Civil War amendments (known as the Reconstruction Amendments), first intended to secure rights for former slaves. ... Amendment XV in the National Archives 1870 celebration of the 15th amendment as a guarantee of African American rights 1867 drawing depicting the first vote by African Americans Amendment XV (the Fifteenth Amendment) of the United States Constitution provides that governments in the United States may not prevent a citizen... 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Amendment XXIV in the National Archives Amendment XXIV (the Twenty-fourth Amendment) of the United States Constitution prohibits both Congress and the states from conditioning the right to vote in federal elections on payment of a poll tax or other types of tax. ... Page 1 of Amendment XXV in the National Archives Page 2 of the amendment Amendment XXV (the Twenty-fifth Amendment) of the United States Constitution clarifies an ambiguous provision of the Constitution regarding succession to the Presidency, and establishes procedures both for filling a vacancy in the office of the... Amendment XXVI (the Twenty-sixth Amendment) of the United States Constitution was ratified on July 1, 1971. ... 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Amendment XVI in the National Archives

The Sixteenth Amendment (Amendment XVI) of the United States Constitution was ratified on February 3, 1913. This Amendment overruled Pollock v. Farmers' Loan & Trust Co. (1895), which greatly limited the Congress's authority to levy an income tax. This Amendment allows the Congress to levy an income tax without regard to the States or the Census. Image File history File linksMetadata Download high-resolution version (1474x2230, 229 KB) Source Date Author Permission File links The following pages on the English Wikipedia link to this file (pages on other projects are not listed): Sixteenth Amendment to the United States Constitution Metadata This file contains additional information, probably... Image File history File linksMetadata Download high-resolution version (1474x2230, 229 KB) Source Date Author Permission File links The following pages on the English Wikipedia link to this file (pages on other projects are not listed): Sixteenth Amendment to the United States Constitution Metadata This file contains additional information, probably... The National Archives building in Washington, DC The United States National Archives and Records Administration (NARA) is an independent agency of the United States federal government charged with preserving and documenting government and historical records. ... Wikisource has original text related to this article: The United States Constitution The United States Constitution is the supreme law of the United States of America. ... is the 34th day of the year in the Gregorian calendar. ... Year 1913 (MCMXIII) was a common year starting on Wednesday (link will display the full calendar) of the Gregorian calendar (or a common year starting on Tuesday of the 13-day-slower Julian calendar). ... Holding --- Court membership Case opinions Laws applied --- Pollock v. ... The Congress of the United States is the legislative branch of the federal government of the United States of America. ... Tax rates around the world Tax revenue as % of GDP Economic policy Monetary policy Central bank   Money supply Fiscal policy Spending   Deficit   Debt Trade policy Tariff   Trade agreement Finance Financial market Financial market participants Corporate   Personal Public   Banking   Regulation        An income tax is a tax levied on the financial income... A U.S. state is any one of the 50 states which have membership of the federation known as the United States of America (USA or U.S.). The separate state governments and the U.S. federal government share sovereignty. ... The United States Census is a decennial census mandated by the United States Constitution. ...

Text

Background

The U.S. Constitution provides (in part):

The Congress shall have power To lay and collect Taxes, Duties, Imposts and Excises [ . . . ] but all Duties, Imposts and Excises shall be uniform throughout the United States [ . . . ]^[1]

Representatives and direct Taxes shall be apportioned among the several States which may be included within this Union, according to their respective Numbers [ . . . . ]^[2]

No Capitation, or other direct, Tax shall be laid, unless in proportion to the Census or Enumeration herein before directed to be taken.^[3]

The power to impose taxes (whether deemed direct or indirect taxes) is granted by Article I, Section 8, Clause 1. Indirect taxes (or "excises," in the parlance of the text of the Constitution) are required to be geographically uniform, according to Article I, Section 8, Clause 1 and the court decisions interpreting that provision.^[4] Tax rates around the world Tax revenue as % of GDP Economic policy Monetary policy Central bank   Money supply Fiscal policy Spending   Deficit   Debt Trade policy Tariff   Trade agreement Finance Financial market Financial market participants Corporate   Personal Public   Banking   Regulation        Excise tax, sometimes called an excise duty, is a type of... A poll tax, head tax, or capitation is a tax of a uniform, fixed amount per individual (as opposed to a percentage of income). ... Tax rates around the world Tax revenue as % of GDP Economic policy Monetary policy Central bank   Money supply Fiscal policy Spending   Deficit   Debt Trade policy Tariff   Trade agreement Finance Financial market Financial market participants Corporate   Personal Public   Banking   Regulation        The term direct tax has more than one meaning: a colloquial... The term indirect tax has more than one meaning. ... Wikisource has original text related to this article: Article One of the United States Constitution Article One of the United States Constitution describes the powers of the legislative branch of the United States government, known as Congress, which includes the House of Representatives and the Senate. ...

Article I, Section 2, Clause 3 and Article I, Section 9, Clause 4 of the Constitution state that all direct taxes are required to be apportioned among the states according to population. This essentially means that the dollar amount of direct taxes imposed on the taxpayers in any given state is required to bear a relationship to the total dollar amount of direct taxes imposed in the entire nation that is equal to the ratio of that state's population to the total population of the nation.

Treatment of income taxes prior to the Pollock case

Prior to the U.S. Supreme Court decision in the case of Pollock v. Farmers' Loan & Trust Co.,157 U.S. 429 (1895), aff'd on reh'g, 158 U.S. 601 (1895) all income taxes had been considered to be excises (indirect taxes) required to be imposed with geographical uniformity; such taxes were not required to be apportioned by state according to population (as are direct taxes).^[5] Holding --- Court membership Case opinions Laws applied --- Pollock v. ... Year 1895 (MDCCCXCV) was a common year starting on Tuesday (link will display full calendar) of the Gregorian calendar (or a common year starting on Sunday of the 12-day-slower Julian calendar). ... Year 1895 (MDCCCXCV) was a common year starting on Tuesday (link will display full calendar) of the Gregorian calendar (or a common year starting on Sunday of the 12-day-slower Julian calendar). ...

The Wilson-Gorman Tariff Act of 1894 attempted to impose a federal tax of 2% on incomes over $4,000. Derided as "un-Democratic, inquisitorial, and wrong in principle,"^[6] it was challenged in federal court. Until that time, direct taxes had been deemed to include only capitations, or poll taxes (taxes directly on persons) and taxes imposed on property by reason of its ownership (generally, ordinary ad valorem property taxes). Until 1895, all income taxes — regardless of the sources of the incomes — had been considered indirect taxes ("excises").^[7] The Revenue Act or Wilson-Gorman tariff of 1894 slightly reduced the U.S. tariff rates from the numbers set in the 1890 McKinley tariff. ... The United States federal courts are the system of courts organized under the Constitution and laws of the federal government of the United States. ... An ad-valorem tax (Latin: by value) is a tax based on the value of real estate or personal property. ...

The Pollock case

In the case of Pollock v. Farmers' Loan & Trust Co. the Supreme Court declared certain income taxes — taxes on income from property under the 1894 Act — to be unconstitutionally unapportioned direct taxes. The Court reasoned that a tax on income from property should be treated as a tax on "property by reason of its ownership," and should therefore be required to be apportioned. The reasoning was that taxes on the rents from land, the dividends from stocks and so on burdened the property generating the income in the same way that a tax on "property by reason of its ownership" burdened that property. Holding --- Court membership Case opinions Laws applied --- Pollock v. ... The Supreme Court of the United States (sometimes colloquially referred to by the acronym SCOTUS[1]) is the highest judicial body in the United States and leads the federal judiciary. ... Constitutionality is the status of a law, a procedure, or an acts accordance with the laws or guidelines set forth in the applicable constitution. ... Tax rates around the world Tax revenue as % of GDP Economic policy Monetary policy Central bank   Money supply Fiscal policy Spending   Deficit   Debt Trade policy Tariff   Trade agreement Finance Financial market Financial market participants Corporate   Personal Public   Banking   Regulation        The term direct tax has more than one meaning: a colloquial...

This meant that, after Pollock, while income taxes on wages (as indirect taxes) were still not required to be apportioned by population, taxes on interest, dividends and rent income were required to be apportioned by population. The Pollock ruling made the source of the income (e.g., property versus labor, etc.) relevant in determining whether the tax imposed on that income was deemed to be "direct" (and thus required to be apportioned among the states according to population) or, alternatively, "indirect" (and thus required only to be imposed with geographical uniformity).

During this period from 1895 to 1913 when the Sixteenth Amendment was ratified, while Congress could have re-imposed taxes on income from labor and other non-property sources without apportionment by population, imposing taxes on interest, dividends and rent income would not have been practical (as the dollar amount of income from interest, dividends and rent would virtually never be exactly the same amount for each and every taxpayer in the United States for any year). The Congress was unwilling to impose an income tax on labor and other non-property sources without also imposing a tax on income from property — and taxes on income from property were no longer realistic. The Pollock ruling made imposition of an income tax politically unfeasible from 1895 until the ratification of the Sixteenth Amendment. At the same time, the Congress was reflecting the growing concern among many elements of society that the wealthiest Americans had consolidated too much economic power.^[8]

In his dissent to the Pollock decision, Justice Harlan stated:

When, therefore, this court adjudges, as it does now adjudge, that Congress cannot impose a duty or tax upon personal property, or upon income arising either from rents of real estate or from personal property, including invested personal property, bonds, stocks, and investments of all kinds, except by apportioning the sum to be so raised among the States according to population, it practically decides that, without an amendment of the Constitution — two-thirds of both Houses of Congress and three-fourths of the States concurring — such property and incomes can never be made to contribute to the support of the national government.^[9]

Ratification process

The Socialist Labor Party advocated for a graduated income tax in 1887.^[10] The Populist Party "demanded a graduated income tax" in their 1892 platform.^[11] The Democratic Party, led by William Jennings Bryan, advocated the income tax law passed in 1894,^[12] and proposed an income tax in their 1908 platform.^[13] President Taft proposed a constitutional amendment in an address to Congress to allow federal income taxes on individuals and an excise tax "upon the privilege of doing business as an artificial entity and of freedom from a general partnership liability enjoyed by those who own the stock" on June 16, 1909.^[14][15] The Socialist Labor Party of America (SLP) is the oldest socialist political party in the United States that advocated Marxism[1] and the second oldest socialist party in the world. ... Populist Party campaign poster from 1904 The Populist Party (also known as the Peoples Party) was a relatively short-lived political party in the United States in the late 19th century. ... For other persons of the same name, see William Bryan. ... For other persons named William Howard Taft, see William Howard Taft (disambiguation). ... is the 167th day of the year (168th in leap years) in the Gregorian calendar. ... Year 1909 (MCMIX) was a common year starting on Friday (link will display full calendar) of the Gregorian calendar (or a common year starting on Thursday of the 13-day-slower Julian calendar). ...

The resolution proposing the Sixteenth Amendment was passed by the Sixty-first Congress and submitted to legislatures of the several states on July 12, 1909. Support for the income tax was strongest in the western states, and opposition was strongest in the northeastern states.^[16] The governor of New York, Charles Evans Hughes, who a few years later became a Supreme Court justice, opposed the income tax amendment because he believed "from whatever source derived" implied that passage would confer the federal government with the power to tax state and municipal bonds and thus excessively centralize government power.^[17] // Dates of Sessions 1909-1911 First session: March 15, 1909 - August 5, 1909. ... is the 193rd day of the year (194th in leap years) in the Gregorian calendar. ... Year 1909 (MCMIX) was a common year starting on Friday (link will display full calendar) of the Gregorian calendar (or a common year starting on Thursday of the 13-day-slower Julian calendar). ... Charles Evans Hughes, Sr. ...

The presidential election of 1912 was contested between three advocates of an income tax.^[18] On February 25, 1913, the Secretary of State Philander Knox proclaimed that the amendment had been ratified by the necessary three-quarters of the states, and thus had become part of the Constitution. An income tax, the Revenue Act of 1913 was shortly passed by Congress. is the 56th day of the year in the Gregorian calendar. ... Year 1913 (MCMXIII) was a common year starting on Wednesday (link will display the full calendar) of the Gregorian calendar (or a common year starting on Tuesday of the 13-day-slower Julian calendar). ... In several countries, Secretary of State is a senior government position. ... Philander C. Knox Philander Chase Knox (May 6, 1853–October 12, 1921) was an American lawyer and politician who served as Attorney General and U.S. Senator and was Secretary of State from 1909-1913. ... Revenue Act of 1913 - Wikipedia /**/ @import /skins/monobook/IE50Fixes. ...

According to the United States Government Printing Office, the following states ratified the amendment:^[19] The logotype of the United States Government Printing Office In the United States, the Government Printing Office (GPO) prints and provides access to documents produced by and for all three branches of the federal government, including the Supreme Court, the Congress, and all executive branch agencies like the FCC and...

1. Alabama (August 10, 1909)
2. Kentucky (February 8, 1910)
3. South Carolina (February 19, 1910)
4. Illinois (March 1, 1910)
5. Mississippi (March 7, 1910)
6. Oklahoma (March 10, 1910)
7. Maryland (April 8, 1910)
8. Georgia (August 3, 1910)
9. Texas (August 16, 1910)
10. Ohio (January 19, 1911)
11. Idaho (January 20, 1911)
12. Oregon (January 23, 1911)
13. Washington (January 26, 1911)
14. Montana (January 27, 1911)
15. Indiana (January 30, 1911)
16. California (January 31, 1911)
17. Nevada (January 31, 1911)
18. South Dakota (February 1, 1911)
19. Nebraska (February 9, 1911)
20. North Carolina (February 11, 1911)
21. Colorado (February 15, 1911)
22. North Dakota (February 17, 1911)
23. Michigan (February 23, 1911)
24. Iowa (February 24, 1911)
25. Kansas (March 2, 1911)
26. Missouri (March 16, 1911)
27. Maine (March 31, 1911)
28. Tennessee (April 7, 1911)
29. Arkansas (April 22, 1911), after having previously rejected the amendment
30. Wisconsin (May 16, 1911)
31. New York (July 12, 1911)
32. Arizona (April 3, 1912)
33. Minnesota (June 11, 1912)
34. Louisiana (June 28, 1912)
35. West Virginia (January 31, 1913)
36. New Mexico (February 3, 1913)

Ratification (by the requisite thirty-six states) was completed on February 3, 1913 with the ratification by New Mexico. The amendment was subsequently ratified by the following states, bringing the total number of ratifying states to forty-two of the forty-eight then existing: is the 222nd day of the year (223rd in leap years) in the Gregorian calendar. ... Year 1909 (MCMIX) was a common year starting on Friday (link will display full calendar) of the Gregorian calendar (or a common year starting on Thursday of the 13-day-slower Julian calendar). ... is the 39th day of the year in the Gregorian calendar. ... Year 1910 (MCMX) was a common year starting on Saturday (link will display calendar) of the Gregorian calendar (or a common year starting on Friday [1] of the 13-day-slower Julian calendar). ... [[Media:Italic text]]{| style=float:right; |- | |- | |} is the 50th day of the year in the Gregorian calendar. ... Year 1910 (MCMX) was a common year starting on Saturday (link will display calendar) of the Gregorian calendar (or a common year starting on Friday [1] of the 13-day-slower Julian calendar). ... is the 60th day of the year (61st in leap years) in the Gregorian calendar. ... Year 1910 (MCMX) was a common year starting on Saturday (link will display calendar) of the Gregorian calendar (or a common year starting on Friday [1] of the 13-day-slower Julian calendar). ... is the 66th day of the year (67th in leap years) in the Gregorian calendar. ... Year 1910 (MCMX) was a common year starting on Saturday (link will display calendar) of the Gregorian calendar (or a common year starting on Friday [1] of the 13-day-slower Julian calendar). ... is the 69th day of the year (70th in leap years) in the Gregorian calendar. ... Year 1910 (MCMX) was a common year starting on Saturday (link will display calendar) of the Gregorian calendar (or a common year starting on Friday [1] of the 13-day-slower Julian calendar). ... is the 98th day of the year (99th in leap years) in the Gregorian calendar. ... Year 1910 (MCMX) was a common year starting on Saturday (link will display calendar) of the Gregorian calendar (or a common year starting on Friday [1] of the 13-day-slower Julian calendar). ... is the 215th day of the year (216th in leap years) in the Gregorian calendar. ... Year 1910 (MCMX) was a common year starting on Saturday (link will display calendar) of the Gregorian calendar (or a common year starting on Friday [1] of the 13-day-slower Julian calendar). ... is the 228th day of the year (229th in leap years) in the Gregorian calendar. ... Year 1910 (MCMX) was a common year starting on Saturday (link will display calendar) of the Gregorian calendar (or a common year starting on Friday [1] of the 13-day-slower Julian calendar). ... is the 19th day of the year in the Gregorian calendar. ... Year 1911 (MCMXI) was a common year starting on Sunday (link will display the full calendar) of the Gregorian calendar (or a common year starting on Saturday of the 13-day-slower Julian calendar). ... is the 20th day of the year in the Gregorian calendar. ... Year 1911 (MCMXI) was a common year starting on Sunday (link will display the full calendar) of the Gregorian calendar (or a common year starting on Saturday of the 13-day-slower Julian calendar). ... is the 23rd day of the year in the Gregorian calendar. ... Year 1911 (MCMXI) was a common year starting on Sunday (link will display the full calendar) of the Gregorian calendar (or a common year starting on Saturday of the 13-day-slower Julian calendar). ... is the 26th day of the year in the Gregorian calendar. ... Year 1911 (MCMXI) was a common year starting on Sunday (link will display the full calendar) of the Gregorian calendar (or a common year starting on Saturday of the 13-day-slower Julian calendar). ... is the 27th day of the year in the Gregorian calendar. ... Year 1911 (MCMXI) was a common year starting on Sunday (link will display the full calendar) of the Gregorian calendar (or a common year starting on Saturday of the 13-day-slower Julian calendar). ... is the 30th day of the year in the Gregorian calendar. ... Year 1911 (MCMXI) was a common year starting on Sunday (link will display the full calendar) of the Gregorian calendar (or a common year starting on Saturday of the 13-day-slower Julian calendar). ... is the 31st day of the year in the Gregorian calendar. ... Year 1911 (MCMXI) was a common year starting on Sunday (link will display the full calendar) of the Gregorian calendar (or a common year starting on Saturday of the 13-day-slower Julian calendar). ... is the 31st day of the year in the Gregorian calendar. ... Year 1911 (MCMXI) was a common year starting on Sunday (link will display the full calendar) of the Gregorian calendar (or a common year starting on Saturday of the 13-day-slower Julian calendar). ... is the 32nd day of the year in the Gregorian calendar. ... Year 1911 (MCMXI) was a common year starting on Sunday (link will display the full calendar) of the Gregorian calendar (or a common year starting on Saturday of the 13-day-slower Julian calendar). ... is the 40th day of the year in the Gregorian calendar. ... Year 1911 (MCMXI) was a common year starting on Sunday (link will display the full calendar) of the Gregorian calendar (or a common year starting on Saturday of the 13-day-slower Julian calendar). ... is the 42nd day of the year in the Gregorian calendar. ... Year 1911 (MCMXI) was a common year starting on Sunday (link will display the full calendar) of the Gregorian calendar (or a common year starting on Saturday of the 13-day-slower Julian calendar). ... is the 46th day of the year in the Gregorian calendar. ... Year 1911 (MCMXI) was a common year starting on Sunday (link will display the full calendar) of the Gregorian calendar (or a common year starting on Saturday of the 13-day-slower Julian calendar). ... is the 48th day of the year in the Gregorian calendar. ... Year 1911 (MCMXI) was a common year starting on Sunday (link will display the full calendar) of the Gregorian calendar (or a common year starting on Saturday of the 13-day-slower Julian calendar). ... is the 54th day of the year in the Gregorian calendar. ... Year 1911 (MCMXI) was a common year starting on Sunday (link will display the full calendar) of the Gregorian calendar (or a common year starting on Saturday of the 13-day-slower Julian calendar). ... is the 55th day of the year in the Gregorian calendar. ... Year 1911 (MCMXI) was a common year starting on Sunday (link will display the full calendar) of the Gregorian calendar (or a common year starting on Saturday of the 13-day-slower Julian calendar). ... -1... Year 1911 (MCMXI) was a common year starting on Sunday (link will display the full calendar) of the Gregorian calendar (or a common year starting on Saturday of the 13-day-slower Julian calendar). ... is the 75th day of the year (76th in leap years) in the Gregorian calendar. ... Year 1911 (MCMXI) was a common year starting on Sunday (link will display the full calendar) of the Gregorian calendar (or a common year starting on Saturday of the 13-day-slower Julian calendar). ... is the 90th day of the year (91st in leap years) in the Gregorian calendar. ... Year 1911 (MCMXI) was a common year starting on Sunday (link will display the full calendar) of the Gregorian calendar (or a common year starting on Saturday of the 13-day-slower Julian calendar). ... April 7 is the 97th day of the year in the Gregorian calendar (98th in leap years). ... Year 1911 (MCMXI) was a common year starting on Sunday (link will display the full calendar) of the Gregorian calendar (or a common year starting on Saturday of the 13-day-slower Julian calendar). ... is the 112th day of the year (113th in leap years) in the Gregorian calendar. ... Year 1911 (MCMXI) was a common year starting on Sunday (link will display the full calendar) of the Gregorian calendar (or a common year starting on Saturday of the 13-day-slower Julian calendar). ... is the 136th day of the year (137th in leap years) in the Gregorian calendar. ... Year 1911 (MCMXI) was a common year starting on Sunday (link will display the full calendar) of the Gregorian calendar (or a common year starting on Saturday of the 13-day-slower Julian calendar). ... is the 193rd day of the year (194th in leap years) in the Gregorian calendar. ... Year 1911 (MCMXI) was a common year starting on Sunday (link will display the full calendar) of the Gregorian calendar (or a common year starting on Saturday of the 13-day-slower Julian calendar). ... is the 93rd day of the year (94th in leap years) in the Gregorian calendar. ... Year 1912 (MCMXII) was a leap year starting on Monday (link will display the full calendar) of the Gregorian calendar (or a leap year starting on Sunday of the 13-day-slower Julian calendar). ... is the 162nd day of the year (163rd in leap years) in the Gregorian calendar. ... Year 1912 (MCMXII) was a leap year starting on Monday (link will display the full calendar) of the Gregorian calendar (or a leap year starting on Sunday of the 13-day-slower Julian calendar). ... is the 179th day of the year (180th in leap years) in the Gregorian calendar. ... Year 1912 (MCMXII) was a leap year starting on Monday (link will display the full calendar) of the Gregorian calendar (or a leap year starting on Sunday of the 13-day-slower Julian calendar). ... is the 31st day of the year in the Gregorian calendar. ... Year 1913 (MCMXIII) was a common year starting on Wednesday (link will display the full calendar) of the Gregorian calendar (or a common year starting on Tuesday of the 13-day-slower Julian calendar). ... is the 34th day of the year in the Gregorian calendar. ... Year 1913 (MCMXIII) was a common year starting on Wednesday (link will display the full calendar) of the Gregorian calendar (or a common year starting on Tuesday of the 13-day-slower Julian calendar). ... is the 34th day of the year in the Gregorian calendar. ... Year 1913 (MCMXIII) was a common year starting on Wednesday (link will display the full calendar) of the Gregorian calendar (or a common year starting on Tuesday of the 13-day-slower Julian calendar). ...

37. Delaware (February 3, 1913)

38. Wyoming (February 3, 1913)

39. New Jersey (February 4, 1913)

40. Vermont (February 19, 1913)

41. Massachusetts (March 4, 1913)

42. New Hampshire (March 7, 1913), after rejecting the amendment on March 2, 1911

The following states rejected the amendment without ever subsequently ratifying it: is the 34th day of the year in the Gregorian calendar. ... Year 1913 (MCMXIII) was a common year starting on Wednesday (link will display the full calendar) of the Gregorian calendar (or a common year starting on Tuesday of the 13-day-slower Julian calendar). ... is the 34th day of the year in the Gregorian calendar. ... Year 1913 (MCMXIII) was a common year starting on Wednesday (link will display the full calendar) of the Gregorian calendar (or a common year starting on Tuesday of the 13-day-slower Julian calendar). ... is the 35th day of the year in the Gregorian calendar. ... Year 1913 (MCMXIII) was a common year starting on Wednesday (link will display the full calendar) of the Gregorian calendar (or a common year starting on Tuesday of the 13-day-slower Julian calendar). ... [[Media:Italic text]]{| style=float:right; |- | |- | |} is the 50th day of the year in the Gregorian calendar. ... Year 1913 (MCMXIII) was a common year starting on Wednesday (link will display the full calendar) of the Gregorian calendar (or a common year starting on Tuesday of the 13-day-slower Julian calendar). ... is the 63rd day of the year (64th in leap years) in the Gregorian calendar. ... Year 1913 (MCMXIII) was a common year starting on Wednesday (link will display the full calendar) of the Gregorian calendar (or a common year starting on Tuesday of the 13-day-slower Julian calendar). ... is the 66th day of the year (67th in leap years) in the Gregorian calendar. ... Year 1913 (MCMXIII) was a common year starting on Wednesday (link will display the full calendar) of the Gregorian calendar (or a common year starting on Tuesday of the 13-day-slower Julian calendar). ... -1... Year 1911 (MCMXI) was a common year starting on Sunday (link will display the full calendar) of the Gregorian calendar (or a common year starting on Saturday of the 13-day-slower Julian calendar). ...

1. Connecticut
2. Florida (rejected the amendment after it had already been ratified by three-fourths of the states)
3. Rhode Island
4. Utah

The following states never took up the proposed amendment:

1. Pennsylvania
2. Virginia

Pollock overruled

The Amendment overruled the effect of Pollock.^[20] That essentially means that when imposing an income tax, the Congress may impose the tax on income from any source without having to apportion the total dollar amount of tax collected from each state according to each state's population in relation to the total national population.^[21] In Abrams v. Commissioner, the United States Tax Court stated: "Since the ratification of the Sixteenth Amendment, it is immaterial with respect to income taxes, whether the tax is a direct or indirect tax. The whole purpose of the Sixteenth Amendment was to relieve all income taxes when imposed from [the requirement of] apportionment and from [the requirement of] a consideration of the source whence the income was derived."^[22] Seal of the United States Tax Court. ...

Case law

The federal courts' interpretations of the Sixteenth Amendment have changed considerably over time and there have been many disputes about the applicability of the amendment.

The Brushaber case

In Brushaber v. Union Pacific Railroad, 240 U.S. 1 (1916), the Supreme Court ruled that (1) the Sixteenth Amendment removes the Pollock requirement that certain income taxes (such as taxes on income "derived from real property" that were the subject of the Pollock decision), be apportioned among the states according to population;^[23] (2) the Federal income tax statute does not violate the Fifth Amendment's prohibition against the government taking property without due process of law; (3) the Federal income tax statute does not violate the uniformity clause of Article I, section 8 of the U.S. Constitution (relating to the requirement that excises, also known as indirect taxes, be imposed with geographical uniformity). Holding It is erroneous to assume that the 16th Amendment provides for a hitherto unknown power of taxation; that is, a power to levy an income tax which, although direct, should not be subject to the regulation of apportionment applicable to all other direct taxes. ... Year 1916 (MCMXVI) was a leap year starting on Saturday (link will display the full calendar) of the Gregorian calendar (or a leap year starting on Friday of the 13-day-slower Julian calendar). ...

Bowers v. Kerbaugh-Empire Co.

In the Supreme Court case of Bowers v. Kerbaugh-Empire Co., 271 U.S. 170 (1926), Mr. Justice Butler stated: Holding --- Court membership Case opinions Laws applied --- Bowers v. ... Year 1926 (MCMXXVI) was a common year starting on Friday (link will display the full calendar) of the Gregorian calendar. ...

It was not the purpose or the effect of that amendment to bring any new subject within the taxing power. Congress already had the power to tax all incomes. But taxes on incomes from some sources had been held to be "direct taxes" within the meaning of the constitutional requirement as to apportionment. [cites omitted] The Amendment relieved from that requirement and obliterated the distinction in that respect between taxes on income that are direct taxes and those that are not, and so put on the same basis all incomes "from whatever source derived". [cites omitted] "Income" has been taken to mean the same thing as used in the Corporation Excise Tax of 1909 (36 Stat. 112), in the Sixteenth Amendment, and in the various revenue acts subsequently passed. [cites omitted] After full consideration, this court declared that income may be defined as gain derived from capital, from labor, or from both combined, including profit gained through sale or conversion of capital.

Glenshaw Glass case and "gross income"

In Commissioner v. Glenshaw Glass Co., 348 U.S. 426 (1955), the Supreme Court laid out what has become the modern understanding of what constitutes 'gross income' to which the Sixteenth Amendment applies, declaring that income taxes could be levied on "accessions to wealth, clearly realized, and over which the taxpayers have complete dominion." Under this definition, any increase in wealth—whether through wages, benefits, bonuses, sale of stock or other property at a profit, bets won, lucky finds, awards of punitive damages in a lawsuit, qui tam actions—are all within the definition of income, unless Congress makes a specific exemption as it has for items such as life insurance proceeds received by reason of the death of the insured party,^[24] gifts, bequests, devises and inheritances,^[25] and certain scholarships.^[26] Holding --- Court membership Case opinions Laws applied --- Commissioner v. ... Year 1955 (MCMLV) was a common year starting on Saturday (link displays the 1955 Gregorian calendar). ... A wage is a compensation which workers receive in exchange for their labor. ... Punitive damages are damages awarded to a successful plaintiff in a civil action, over and above the amount of compensatory damages, to: punish the conduct of the civil defendant; deter the civil defendant from committing the invidious act again; and deter others from doing the same thing. ... Qui tam is a provision under the False Claims Act (31 U.S.C. § 3729 et seq. ... Type Bicameral Houses Senate House of Representatives President of the Senate President pro tempore Dick Cheney, (R) since January 20, 2001 Robert C. Byrd, (D) since January 4, 2007 Speaker of the House Nancy Pelosi, (D) since January 4, 2007 Members 535 plus 4 Delegates and 1 Resident Commissioner Political... Love gift Man presents a cut of meat to a youth with a hoop. ... The text or formatting below is generated by a template which has been proposed for deletion. ... This article is about scholarship (noun) and scholarship as a form of financial aid. ...

Income taxation of wages, etc.

The courts have interpreted the Sixteenth Amendment as standing for the rule that the Amendment allows a direct tax on "wages, salaries, commissions, etc. without apportionment."^[27]

The Penn Mutual case

Although the Sixteenth Amendment is often cited as the "source" of the Congressional power to tax incomes, at least one court has reiterated the point made in Brushaber and other cases that the Sixteenth Amendment itself did not grant the U.S. Congress the power to tax incomes (a power Congress has had since the late 1700s), but only removed the requirement, if any, that any income tax be apportioned among the states according to their respective populations. In the Penn Mutual Indemnity case, the United States Tax Court stated:

In dealing with the scope of the taxing power the question has sometimes been framed in terms of whether something can be taxed as income under the Sixteenth Amendment. This is an inaccurate formulation [ . . . ] and has led to much loose thinking on the subject. The source of the taxing power is not the Sixteenth Amendment; it is Article I, Section 8, of the Constitution.^[28]

In that same Penn Mutual Indemnity case, on appeal, the United States Court of Appeals for the Third Circuit agreed, stating:

It did not take a constitutional amendment to entitle the United States to impose an income tax. Pollock v. Farmers' Loan & Trust Co., 157 U. S. 429, 158 U. S. 601 (1895), only held that a tax on the income derived from real or personal property was so close to a tax on that property that it could not be imposed without apportionment. The Sixteenth Amendment removed that barrier. Indeed, the requirement for apportionment is pretty strictly limited to taxes on real and personal property and capitation taxes.

It is not necessary to uphold the validity of the tax imposed by the United States that the tax itself bear an accurate label. Indeed, the tax upon the distillation of spirits, imposed very early by federal authority, now reads and has read in terms of a tax upon the spirits themselves, yet the validity of this imposition has been upheld for a very great many years.

It could well be argued that the tax involved here [an income tax] is an "excise tax" based upon the receipt of money by the taxpayer. It certainly is not a tax on property and it certainly is not a capitation tax; therefore, it need not be apportioned. We do not think it profitable, however, to make the label as precise as that required under the Food and Drug Act. Congress has the power to impose taxes generally, and if the particular imposition does not run afoul of any constitutional restrictions then the tax is lawful, call it what you will.^[29]

The Murphy case

On December 22, 2006, a three-judge panel of the United States Court of Appeals for the District of Columbia Circuit vacated^[30] its own unanimous August 2006 opinion in Murphy v. Internal Revenue Service and United States.^[31] The original three judge panel then agreed to rehear the case itself. In its original August 2006 decision, the Court had ruled that 26 U.S.C. § 104(a)(2) was unconstitutional under the Sixteenth Amendment to the extent that the statute purported to tax, as income, a recovery for a non-physical personal injury for mental distress and loss of reputation not received in lieu of taxable income such as lost wages or earnings. is the 356th day of the year (357th in leap years) in the Gregorian calendar. ... Year 2006 (MMVI) was a common year starting on Sunday of the Gregorian calendar. ... The United States Court of Appeals for the District of Columbia Circuit, known informally as the D.C. Circuit, is the federal appellate court for the U.S. District Court for the District of Columbia. ... Marrita Murphy and Daniel J. Leveille, Appellants v. ... The Internal Revenue Code (or IRC) (more formally, the Internal Revenue Code of 1986, as amended) is the main body of domestic statutory tax law of the United States organized topically, including laws covering the income tax (see Income tax in the United States), payroll taxes, gift taxes, estate taxes...

Because the August 2006 opinion had been vacated, the full court did not hear the case en banc. Upon appeal, a court judgment can be upheld, vacated, or reversed. ... En banc or in bank is a term used to refer to the hearing of a case by all the judges of a court. ...

On July 3, 2007, the Court (through the original three-judge panel) ruled (1) that the taxpayer's compensation was received on account of a non-physical injury or sickness; (2) that gross income under section 61 of the Internal Revenue Code^[32] does include compensatory damages for non-physical injuries, even if the award is not an "accession to wealth," (3) that the income tax imposed on an award for non-physical injuries is an indirect tax, regardless of whether the recovery is restoration of "human capital," and therefore the tax does not violate the constitutional requirement of Article I, section 9, that capitations or other direct taxes must be laid among the states only in proportion to the population; (4) that the income tax imposed on an award for non-physical injuries does not violate the constitutional requirement of Article I, section 8, that all duties, imposts and excises be uniform throughout the United States; (5) that under the doctrine of sovereign immunity, the Internal Revenue Service may not be sued in its own name.^[33]

The Court stated that "[a]lthough the 'Congress cannot make a thing income which is not so in fact,' [ . . . ] it can label a thing income and tax it, so long as it acts within its constitutional authority, which includes not only the Sixteenth Amendment but also Article I, Sections 8 and 9."^[34] The court ruled that Ms. Murphy was not entitled to the tax refund she claimed, and that the personal injury award she received was "within the reach of the congressional power to tax under Article I, Section 8 of the Constitution" -- even if the award was "not income within the meaning of the Sixteenth Amendment".^[35] See also the Penn Mutual case cited above.

On April 21, 2008, the Supreme Court declined to review the decision of the Court of Appeals.^[36]

Tax protester arguments regarding ratification

The article Tax protester constitutional arguments covers this topic in considerably more detail, including details on the specific arguments made against ratification.-1...

Some tax protesters opposed to income taxes cite arguments about the validity or applicability of the Sixteenth Amendment.

Notes

Flint v. ... Boris I. Bittker (November 28, 1916 - September 8, 2005) was a prominent United States legal academician. ... American Bar Associations Washington, DC office The American Bar Association (ABA) is a voluntary bar association of lawyers and law students, which is not specific to any jurisdiction in the United States. ... Boris I. Bittker (November 28, 1916 - September 8, 2005) was a prominent United States legal academician. ... The Internal Revenue Code (or IRC) (more formally, the Internal Revenue Code of 1986, as amended) is the main body of domestic statutory tax law of the United States organized topically, including laws covering the income tax (see Income tax in the United States), payroll taxes, gift taxes, estate taxes... The Internal Revenue Code (or IRC) (more formally, the Internal Revenue Code of 1986, as amended) is the main body of domestic statutory tax law of the United States organized topically, including laws covering the income tax (see Income tax in the United States), payroll taxes, gift taxes, estate taxes... The Internal Revenue Code (or IRC) (more formally, the Internal Revenue Code of 1986, as amended) is the main body of domestic statutory tax law of the United States organized topically, including laws covering the income tax (see Income tax in the United States), payroll taxes, gift taxes, estate taxes... is the 234th day of the year (235th in leap years) in the Gregorian calendar. ... Year 2006 (MMVI) was a common year starting on Sunday of the Gregorian calendar. ... Sovereign immunity or crown immunity is a type of immunity that, in common law jurisdictions traces its origins from early English law. ... Title 28 is the portion of the United States Code (federal statutory law) that governs the Federal Judicial System. ... Seal of the United States Tax Court. ... The Commissioner of Internal Revenue, or IRS Commissioner, is the head of the U.S. Internal Revenue Service. ... The Internal Revenue Code (or IRC) (more formally, the Internal Revenue Code of 1986, as amended) is the main body of domestic statutory tax law of the United States organized topically, including laws covering the income tax (see Income tax in the United States), payroll taxes, gift taxes, estate taxes...

External links

• National Archives: Sixteenth Amendment
• Sixteenth Amendment and 1913 tax return form Images of original documents
• CRS Annotated Constitution: Sixteenth Amendment
• Emory University School of Law website lists proposal and ratification details for amendments to the United States Constitution
• Pollock Decision The decision overruled by the Sixteenth Amendment
• Brushaber Decision Supreme Court opinion on the apportionment clause of the Constitution.
• Stanton Decision - no new power of taxation (affirming constitutionality of income tax after Sixteenth Amendment)