Only for taxes derived from income from what ever source.
A tax on most income is and was an indirect tax, not affected by the constitutional restriction on direct taxes.
The money already accumulated by John D. Rockefeller et al would not have been ‘income’ either. It would have been accumulated. Money gained from interest on that accumulation could have been taxed as income, and should be.
A federal boot lick defending the 16th amendment. How unexpected....