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16th

AmendmentEmpowers congress to lay and

collect taxes on incomes

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Information

Passed by congress on July 2 nd,1909Ratified on February 3 rd, 1913Congress shall have the power tolay and collect taxes on incomesfrom whatever source derivedwithout apportionment amongseveral states.

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B ack Ground InfoIn 1861 the Revenue Act was passed by congress in an effort to collecttaxes to fund the Civil War, during this time they would tax a person 3% forrevenue over $800.00 and soon it was changed to 5%. The 16 thAmendment 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 wasassisted by the fact that the 3 candidates for office all supported theincome tax.It was stated that according to the U.S. government printing office andthe secretary of state, the law attained enough votes to ratify the RevenueAct of 1913, which became the 16 th amendment .of the 48 states at thetime, 42 agreed to this.

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Info ContinuedIn 1895, the SCC of Pollack vs. Farmers Loan and trust they came to theconclusion that direct taxes ( that were implemented by the act of 1894were illegal but since the amendment was adopted the supreme court sdecision was eventually overturned.

Since the 16 th amendment was passed and went through all the steps tobe a constitutional law .the Gov. is allowed to levy taxes on citizens andwage earners, since it was ratified the B ureau of Internal Revenuechanged to the IRS and was given the power to enforce taxation law.

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23rd

AmendmentPermits citizens the right to vote in

District of Columbia for electors forPresident and Vice President

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

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B ack 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 sincethey passed it they still are unable to send voting representatives orsenators to congress.

This also set the number of electors that District of Columbia can havewhich is a maximum of 3 because it has to be equal to that of the leastpopulous state.Of the 50 states only 40 ratified itArkansas, 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 thePresidential Election of 1964

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