The 16th Amendment 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.
It vacated the precedent set by the decision in the case Pollock v. Farmers' Loan & Trust Co.
Sixteenth Amendment
The powers of the federal government.
Sixteenth Amendment.
Power of the Federal Government
16th amendment
federal
power of the federal government
16
Government was specifically given the power to lay and collect income taxes by the 16th Amendment to the Constitution. This was necessary because President Abraham Lincoln had levied an income tax during the Civil War but it was later ruled unconstitutional. This amendment clarified the status and legality of the income tax as a method of taxation.
Article 1 section 8 gives the powet to levy taxes, but the taxes must be uniform, Income tax was unconstitutional for that reason so congress passed the 16th amendment. The Sixteenth Amendment was specifically passed to give Congress this power. Income tax still was uniform through out the states, but now they are allowed to be based on income, instead of fixed. So every citizen must be taxed if a tax is given, either flat, or income. During the civil War a unconstitutional Income tax was 1st used, and started a series of conflicting court decisions For this reason Socialism, and communism is unconstitutional because it requires a tax on only the rich. Another amendment will have to be given to allow such a tax. the 16th amendment could be argued is unconstitutional by nature http://www.usconstitution.net/constamnotes.html
Tax Incomes
to collect taxes $$
It is the tenth amendment to the constitution.
The 16th Amendment to the United States Constitution was the one that allowed Congress to impose income taxes. President Abraham Lincoln had imposed an income tax during the War of Northern Oppression (HaHa to the Yankees). This was one method he used to pay for the enormous expenses of the War. Afterward, it was ruled that the U.S. Government did not have the authority to impose such a tax and it was stopped after the Supreme Court ruled it unconstitutional. It was many years later that the Amendment was passed. Prior to the Civil War, the primary governmental authority resided with the States. Remember the clause that stated that any power not specifically given to the Federal Government in the Constitution was left up to the individual States.
Reserved Powers
Reserved powers are retained by state governments when not explicitly given to Congress. This is the tenet of the Tenth Amendment of the U.S. Constitution.
This amendment benefits the Government and all others that the taxes are given/distributed to, because this amendment (passed in 1913,) made the tax on a personal income permanent. (by Solomon Zelman)
According to Article I of the US Constitution, the power to tax was given to Congress. In the 16th Amendment, the need to make these taxes uniform was removed.
The Congress shall have the Power To lay and collect the Taxes, Duties, the Imposts and Excises, to pay Debts and provide for the common Defence and the general Welfare of the United States.