To the Editor:
The United States Constitution details our three branches of government and established the powers granted to each. It also established the limits upon each of these branches. Amendments ratified in accordance with the Constitution alter these powers or grants new ones to the respective branches. The 16th Amendment is one such Amendment to the Constitution.
The 16th Amendment granted Congress the power to impose an income tax on the people. It reads;
“The Congress shall have power to lay and collect taxes on income from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration”
That’s it in a nutshell. I’ll refer back to this.
In 1861 and again in 1894 Congress enacted taxes on incomes. The latter was struck down, by the Supreme Court. In spite of having enacted an income tax in 1861, Congress actually had no Constitutional authority to do so! The Constitution actually prohibited a tax on incomes.
In 1909, Congress attached a provision for an income tax to a tariff bill. This was after the Supreme Court ruled such a tax “Unconstitutional”. Seeking to kill the idea, others proposed a Constitutional Amendment, believing there was no way three-fourths of the States would ever ratify it. This they thought would end the idea of an income tax once and for all. They were wrong! One by one, the State Legislatures ratified the Amendment. On February 25, 1913 the 16th Amendment took effect. Congress now had the Constitutional authority to impose and collect income taxes from the citizens.
This Amendment however, granted to Congress, not only the power to impose this tax, but did so without restriction! Look back at the text of the Amendment quoted above. There are no limits, boundaries or even guidelines.
Today there are perhaps a million, if not more, income tax codes, regulations, exemptions, deductions, and so on. We can file a tax return and receive a refund of some of our money. Mistakes can cost you dearly in fines and penalties. Avoiding taxes or filing fraudulently can get you a stiff prison term with everything you own being seized and sold by the government to pay your tax bill.
As it is written this Amendment gives Congress ultimate power with respect to income tax. Congress could, tomorrow, impose a flat rate 30, 40 or 50% income tax across the board. No exemptions, no deductions, no shelters, no filings, no returns, no refunds. Just a flat tax. Yes, it is possible, while perhaps not probable, for Congress to do this. The 16th Amendment gives them the authority to make it so, and “we the people”, have no legal recourse against it.
While none of us foresee this happening, it could! This is one of the dangers of granting too much power to the government. What we have now, as a result is an Amendment granting Congress unbridled power to tax our income.
