[Procyon]

The author forgets why the Sixteenth Amendment to the Constitution was ratified in 1913. It was to provide for a federal income tax not bound to the rule on capitation.

[JOHN W K]

I didn't know so many people here believe the 16th Amendment altered the requirement that direct taxes are required to be apportioned, or altered the legislative intent for which the rule of apportionment was adopted.

JWK