[Kansas58]

You might want to check with someone who understands this a bit more than you.
You are way off base.
Yes, it would be great if you were correct, but you are not.
The Controlling Language is found in the Amendment which authorizes an Income Tax.
That negates the language you refer to.

[JOHN W K]

Your opinion is noted. But keep in mind the 16th Amendment made no change with regard to direct taxation, or, the legislative intent for which the rule of apportionment was adopted.

JWK