Hey tulip.
Thats a great subject--the history of the ratification of the 16th Amendment.
I believe when the 16th Amendment was passed, income tax was meant to apply to non-labor income--dividends and profits and such. Over time it has morphed into the monstrosity we have now.
Too many people don't know about it, though.
That could be a possibility. I do remember reading somewhere about "excess profits taxes" that were created not too long after the 16th Amendment was passed. That's how the U.S. Tax Court initially got started (under a different name) - as an agency to help interpret and deal with problems that were raised by the creation of that tax.