70 Year Magazine Archive

A Limit on Income Tax

by Frank E. Packard

The head of the Western Tax Council discusses the need of a constitutional limitation on the power of Congress to tax incomes, and argues that, even with expenditures high, limitation is feasible

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The 16th Amendment to our Constitution says that Congress can levy income taxes without limit. For those who have never actually looked at the language of that 16th Amendment, here it is:

The Congress shall have power to lay and collect taxes on incomes, without apportionment among the several states, and without regard to any census or enumeration.

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