16th Amendment was passed on February 3rd, ___
1913
Amendment to the United States Constitution (1913) gave Congress the power to __ __
tax income
16th Amendment was made in response to ___ v. ____
Pollock v. Farmer's Loan and Trust
16th Amendment:
The Congress shall have the 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
Apportionment means to divide or allocate proportionately
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This amendment replaced Article 1, Section 2, Clause 3 of the Constitution which REQUIRED that DIRECT taxes be apportioned among the states
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Direct taxes are taxes levied upon __
an individual person or property
Indirect taxes are levied upon __
transactions (i.e. sales tax)
Direct taxes were opposed historically because they were believe to have the power to become despotic and destroy
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Despotic means to be like a tyranny
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The 16th amendment wanted to include "without apportionment" because it impeded the government's ability to impose a __ income tax that applied to ALL forms of income
national