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16th Amendment

Empowers congress to lay and collect taxes on incomes

Information
Passed by congress on July 2nd, 1909 Ratified on February 3rd, 1913 Congress shall have the power to lay and collect taxes on incomes from whatever source derived without apportionment among several states.

Back Ground Info


In 1861 the Revenue Act was passed by congress in an effort to collect taxes to fund the Civil War, during this time they would tax a person 3% for revenue over $800.00 and soon it was changed to 5%. The 16th Amendment was Introduced by President William Howard Taft in 1909 and in February of 1913, the state ratified the Amendment with a majority. The vote took place during the presidential election of 1912 and was assisted by the fact that the 3 candidates for office all supported the income tax. It was stated that according to the U.S. government printing office and the secretary of state, the law attained enough votes to ratify the Revenue Act of 1913, which became the 16th amendment .of the 48 states at the time, 42 agreed to this.

Info Continued
In 1895, the SCC of Pollack vs. Farmers Loan and trust they came to the conclusion that direct taxes ( that were implemented by the act of 1894 were illegal but since the amendment was adopted the supreme court s decision was eventually overturned. Since the 16th amendment was passed and went through all the steps to be a constitutional law .the Gov. is allowed to levy taxes on citizens and wage earners, since it was ratified the Bureau of Internal Revenue changed to the IRS and was given the power to enforce taxation law.

23rd Amendment
Permits citizens the right to vote in District of Columbia for electors for President and Vice President

Information
It was proposed on June 17th, 1960 It was passed on March 29th, 1961 When it was ratified the president was John F. Kennedy!

Back Ground Info


Prior to this Amendment, they were not allowed to vote for President/ Vice President because District of Columbia is not a U.S. State, but since they passed it they still are unable to send voting representatives or senators to congress. This also set the number of electors that District of Columbia can have which is a maximum of 3 because it has to be equal to that of the least populous state. Of the 50 states only 40 ratified it Arkansas, Florida, Kentucky, Mississippi, Georgia, south Carolina, north Carolina, Louisiana, Texas, and Virginia did not ratify it. The first election that District of Columbia residents voted in was the Presidential Election of 1964