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| '''Amendment XVI''' (the '''Sixteenth Amendment''') of the ], authorizing a graduated ], was ratified on ], ]. It states: | '''Amendment XVI''' (the '''Sixteenth Amendment''') of the ], authorizing a graduated ], was ratified on ], ]. It states: | ||
| <blockquote> | <blockquote> | ||
| The ] shall have power to lay and collect ], from whatever source derived, without apportionment among the several ], and without regard to any ] or enumeration. | ''The ] shall have power to lay and collect ], from whatever source derived, without ] among the several ], and without regard to any ] or ].'' | ||
| </blockquote> | </blockquote> | ||
| == Interpretation and history == | == Interpretation and history == | ||
| Congress had previously attempted a federal ] which was declared unconstitutional in 1895 as a "direct tax", forbidden by Article I of the Constitution unless apportioned by population. (Such apportionment is | The ] had previously attempted a federal ] which was declared ] in ] as a "direct tax", forbidden by Article I of the Constitution unless apportioned by ]. (Such apportionment is impractical for income taxes, since the rates would have to be set differently in different states depending on their population and total ]s.) In response, this amendment was passed in order to make federal income taxes constitutional. | ||
| impractical for income taxes, since the rates would have to be set differently | |||
| in different states depending on their population and total incomes.) | |||
| In response, this amendment was passed in order to make federal income taxes constitutional. | |||
| Some Americans who object to income taxes claim that the Sixteenth Amendment was never properly ]. The best-known proponent of this claim is ], author of the book '']''. However, federal courts have rejected ]s based on these ]s, and some now consider them "frivolous" claims that are subject to ]. | |||
| Some Americans who object to income taxes claim that the Sixteenth | |||
| Amendment was never properly ratified. The best-known proponent of | |||
| this claim is Bill Benson, author of the book <cite>The Law That Never | |||
| Was</cite>. However, federal courts have rejected appeals based on these | |||
| claims, and some now consider them "frivolous" claims that are subject | |||
| to sanction. | |||
| ==External links== | ==External links== | ||
Revision as of 02:37, 15 July 2004
Amendment XVI (the Sixteenth Amendment) of the United States Constitution, authorizing a graduated income tax, was ratified on February 3, 1913. It states:
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.
Interpretation and history
The U.S. Congress had previously attempted a federal income tax which was declared unconstitutional in 1895 as a "direct tax", forbidden by Article I of the Constitution unless apportioned by population. (Such apportionment is impractical for income taxes, since the rates would have to be set differently in different states depending on their population and total incomes.) In response, this amendment was passed in order to make federal income taxes constitutional.
Some Americans who object to income taxes claim that the Sixteenth Amendment was never properly ratified. The best-known proponent of this claim is Bill Benson, author of the book The Law That Never Was. However, federal courts have rejected appeals based on these claims, and some now consider them "frivolous" claims that are subject to sanction.
External links
- National Archives: 16th Amendment
- "The Law That Never Was" — Bill Benson's website disputing its ratification
- Frauds and Scams site describing failure of Benson-inspired arguments in court
| 15th Amendment | Amendments
United States Constitution |
17th Amendment |