"Matt Whiting" wrote in message
...

Right you are. I thought this came into being with the 16th amendment.
That seems superfluous, given your reference above. Since article 1,
section 8, clause 1 seems pretty general with regard to taxation, I'm
now curious why the XVI amendment was necessary.


The 16th amendment was needed to allow a direct tax on income. Article 1,
section 2, clause 3 required direct taxes to be apportioned. The 16th
amendment states; "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."