 alanhdslPremium
join:1999-10-09
Phoenix, AZ | reply to Anon1
Re: . said by Anon1 :
Its the apportionment clause that is the real killer in the 16th amendment:
"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."
Before this, the USCon stated,
"Representatives and direct Taxes shall be apportioned among the several States..."
"No Capitation, or other direct, Tax shall be laid, unless in proportion to the Census or Enumeration herein before directed to be taken." That's correct, though I think the scope isn't the "killer" you say it is, as it's restricted to taxes on income. The Supreme Court said that that taxes on income derived from property, like rents and royalties, were actually direct taxes and thus subject to apportionment. The 16th moved those back into the class of income rather than direct taxes and thus not subject to apportionment. Taxes on other forms of income, such as wages, were unaffected by the whole thing. |
