07-15-2007, 02:07 PM
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Confirmed User
Join Date: Dec 2001
Posts: 4,513
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Quote:
Originally Posted by juz
The 16th amendment -
"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."
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That amendment is limited by article I.. and it didn't give congress any new taxing powers...
The Supreme Court, in a decision written by Chief Justice White, first noted that the Sixteenth Amendment did not authorize any new type of tax, nor did it repeal or revoke the tax clauses of Article I of the Constitution? Direct taxes were, notwithstanding the advent of the Sixteenth Amendment, still subject to the rule of apportionment and indirect taxes were still subject to the rule of uniformity. |
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