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Sixteenth
Amendment
Proposed
on July 12, 1909. Ratified on February 3, 1913.
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.
Order
of State Ratification
| Alabama |
Aug
10, 1909 |
Kentucky |
Feb
8, 1910 |
| South
Carolina |
Feb
19, 1910 |
Illinois |
Mar
1, 1910 |
| Mississippi |
Mar
7, 1910 |
Oklahoma |
Mar
10, 1910 |
| Maryland |
Apr
8, 1910 |
Georgia |
Aug
3, 1910 |
| Texas |
Aug
16, 1910 |
Ohio |
Jan
19, 1911 |
| Idaho |
Jan
20, 1911 |
Oregon |
Jan
23, 1911 |
| Washington |
Jan
26, 1911 |
Montana |
Jan
30, 1911 |
| Indiana |
Jan
30, 1911 |
California |
Jan
31, 1911 |
| Nevada |
Jan
31, 1911 |
South
Dakota |
Feb
3, 1911 |
| Nebraska |
Feb
9, 1911 |
North
Carolina |
Feb
11, 1911 |
| Colorado |
Feb
15, 1911 |
North
Dakota |
Feb
17, 1911 |
| Kansas |
Feb
18, 1911 |
Michigan |
Feb
23, 1911 |
| Iowa |
Feb
24, 1911 |
Missouri |
Mar
16, 1911 |
| Maine |
Mar
31, 1911 |
Tennessee |
Apr
7, 1911 |
| Arkansas |
Apr
22, 1911 |
Wisconsin |
May
26, 1911 |
| New
York |
Jul
12, 1911 |
Arizona |
Apr
6, 1912 |
| Minnesota |
Jun
11, 1912 |
Louisiana |
Jun
28, 1912 |
| West
Virginia |
Jan
31, 1913 |
New
Mexico |
Feb
3, 1913 |
| Massachusetts |
Mar
4, 1913 |
New
Hampshire |
Mar
7, 1913 |
| Denotes
last state required for ratification. |
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Court
Cases |
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Cheek
v. United States and the Tax Protest Movement: a Historical Reassessment of the Sixteenth Amendment |
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References
and Articles |
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Taxes
Income
Tax History
Uncertainties
of the Income Tax
History
and Purpose of the Amendment
Income
Subject to Taxation
History
of the Sixteenth
Some
Constitutional Questions Regarding the Federal Income
Tax Laws
Federal
Income Tax Is Illegal
Income
Tax Is `Peculiar Institution'
Why
Do I Have To Pay Taxes?
Tax
Man Inspires Star-Spangled Hatred
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