Amendment XVI

     Amendment XVI of the United States Constitution gives the federal government the right to tax our incomes--now one of the familiar deductions from our paychecks. The constitutional amendment was necessary because the constitution did not give the federal government the right to tax citizens directly. Article I, Section 9, of the U.S. Constitution prohibits any "capitation, or other direct, Tax, unless in proportion to the Census or Enumeration herein before directed to be taken."  A "capitation", also called a "head tax" would mean taxing the states a certain amount for each citizen, or per "head".  Other taxes the federal government can collect are duties or "imposts and excises", also called tariffs. These are taxes on goods imported into the United States from another country or exported from the United States to another country.
     The income tax became law in 1913--nearly 100 years ago. The first income taxes were set to leave out most of the poorest people. In the past, income taxes have been more progressive than they are today, meaning that the richest people paid taxes at a much higher rate than the poor or middle-income people.