On this day in 1913, the 16th Amendment to the US Constitution was ratified. the amendment allows Congress to levy an income tax without apportioning it among states on the basis of population. The amendment is sometimes wrongly interpreted as the basis for imposition of an income tax, but Congress had always had that power. the Constitution required, however, that direct taxes be apportioned among the states on the basis of population.
Prior to the early 20th century, most federal revenue came from tariffs rather than taxes, although Congress had often imposed excise taxes on various goods. From well before 1894, Democrats, Progressives, Populists and other left-oriented parties argued that tariffs disproportionately affected the poor, interfered with prices, were unpredictable, and were an intrinsically limited source of revenue. The South and the West tended to support income taxes because their residents were generally less prosperous, more agricultural and more sensitive to fluctuations in commodity prices. A sharp rise in the cost of living between 1897 and 1913 greatly increased support for the idea of income taxes, including in the urban Northeast.
On June 16, 1909, President William Howard Taft, in an address to the Sixty-first Congress, proposed a two percent federal income tax on corporations and a constitutional amendment to allow income tax. On July 12, 1909, the resolution proposing the Sixteenth Amendment was passed by the Congress and was submitted to the state legislatures. Support for the income tax was strongest in the western and southern states, while opposition was strongest in the northeastern states.
A growing number of Republicans also began supporting the idea, notably Theodore Roosevelt and the “Insurgent” Republicans (who would go on to form the Progressive Party). These Republicans were driven mainly by a fear of the increasingly large and sophisticated military forces of Japan, Britain and the European powers, their own imperial ambitions, and the perceived need to defend American merchant ships. Moreover, these progressive Republicans were convinced that central governments could play a positive role in national economies. A bigger government and a bigger military, they argued, required a correspondingly larger and steadier source of revenue to support it.
Ratification (by the requisite 36 states) was completed on February 3, 1913, with the ratification by Delaware. The Revenue Act of 1913, which greatly lowered tariffs and implemented a federal income tax, was enacted shortly after the Sixteenth Amendment was ratified.
President William Howard Taft
BADA BADA BADA BING!!
H1 – What’s an orgasm? H2 – When you fold paper to look like birds and stuff. H3 – Gurl, that’s oregano.
Who knew that in America’s ugly divorce, the liberals would get custody of the NFL, the true teachings of Jesus, and the second amendment.
I should do something with my life… maybe tomorrow.
In a recent interview, tRUMP paused, tapped his head, and struggled to recall the word Alzheimer’s.
How many chefs do you think were executed in medieval times because the King’s food tester had a food allergy?
Let’s do a drone light show over an uncontacted tribe and become their gods.
Sign on door to classroom: The spider infestation has been mostly resolved.
I feel like I’ve experienced more historical events since 2025 than we were actually required to learn about in school.
MAGAts are caught in a loop. Climate change is a hoax but we need Greenland because of climate change which a hoax.
Wind chimes are made from the metallic bones of robots that tried to overthrow us. Hang them outside as a warning to others.
How prior authorizations work… My doctor: You need this medicine. Dr. to pharmacy: She needs this medicine. Pharmacy to insurance: Her doctor says she needs this medicine. Insurance: Does she really? Let’s ask her doctor.
The five-second rule does not apply if you have a two-second dog.
The internet used to come through the phone and it sounded like screaming robots. Sure grandpa, let’s get you to bed.
Cause and Effect???
Ouch
Schrödinger’s Dumpster …
Today is the birthday, in 1947, of American singer-songwriter Melanie Safka. She scored the 1971 US No.1 & 1972 UK No.4 single ‘Brand New Key’, and had hits with her 1970 version of the Rolling Stones’ ‘Ruby Tuesday’, her composition ‘What Have They Done to My Song Ma’ and her 1970 international breakthrough hit ‘Lay Down (Candles in the Rain)’, which was inspired by her experience of performing at the 1969 Woodstock Festival. In 2007, Melanie was invited by Jarvis Cocker to perform at the Meltdown Festival at the Royal Festival Hall in London. She died on 23 January 2024, at the age of 76. https://www.youtube.com/watch?v=RCTMTflcuug
