16 amendment

A detailed Summary of 16 amendment

The amendments were wrote to amend parts of the Constitution of the United States. I have got info in the sixteenth amendment. I will be writing this report in the order that our note taking guide goes.

What the amendment was about: The 16th Amendment of the Constitution of the United States, proposed July 12, 1909, ratified in 1913, gives congress the power to lay and collect taxes on incomes, from whatever source derived and is the basis for all federal income tax legislation, previously the subject of much US Supreme Court controversy.

Article 1, Sections 2 and 9, of the Constitution states that no direct tax may be imposed unless it is apportioned among the states according to population. After the first federal income tax was imposed (1862) during the Civil War, the US Supreme Court upheld it on the grounds that it was not a "direct" tax and so could not be levied without reference to state apportion

ment. The issue was ultimately resolved by the 16th Amendment, which gives Congress full powers to tax incomes without reference to state apportionment or census.

Test case before the supreme court: In the case of Pollock V. Farmers Loan and Trust Co., in 1895, the US Supreme Court declared the first major Federal Income Tax Law unconstitutional. The law, a part of the Wilson-Gorman Tariff Act of 1894, allowed a $4,000 exemption prior to taxing (at a rate of 2 percent) income from rents, interest, dividends, salaries, and profits. Charles Pollock of Massachusetts challenged the constitutionality of the law on the grounds that 1, a tax on income derived from land was, in effect, a tax on the land and therefore a "direct tax" that had to be apportioned among the states according to the population in order to confirm to Article 1, Section 9, of the US Constitution, 2, the $4000 exemption did not meet the Cons

Some common words found in the essay are:
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Approximate Word count = 618
Approximate Pages = 2 (250 words per page double spaced)

Category: History

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16 amendment

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