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Income taxes evolved, but in 1894 the [[Supreme Court of the United States|Supreme Court]] declared the Income Tax of 1894 unconstitutional in ''[[Pollock v. Farmers' Loan & Trust Co.]]'', a decision that contradicted ''[[Hylton v. United States]]''.<ref>3 U.S. 171 (1796).</ref> The federal government scrambled to raise money.<ref>{{cite web |url=http://www.tax.org/Museum/1866-1900.htm |title=1866–1900: Reconstruction to the Spanish–American War |publisher=Tax.org |access-date=August 9, 2010 |archive-url=https://web.archive.org/web/20100814151715/http://www.tax.org/museum/1866-1900.htm |archive-date=August 14, 2010 }}</ref> | Income taxes evolved, but in 1894 the [[Supreme Court of the United States|Supreme Court]] declared the Income Tax of 1894 unconstitutional in ''[[Pollock v. Farmers' Loan & Trust Co.]]'', a decision that contradicted ''[[Hylton v. United States]]''.<ref>3 U.S. 171 (1796).</ref> The federal government scrambled to raise money.<ref>{{cite web |url=http://www.tax.org/Museum/1866-1900.htm |title=1866–1900: Reconstruction to the Spanish–American War |publisher=Tax.org |access-date=August 9, 2010 |archive-url=https://web.archive.org/web/20100814151715/http://www.tax.org/museum/1866-1900.htm |archive-date=August 14, 2010 }}</ref> | ||
In 1906, with the election of President | In 1906, with the election of President Theodore Roosevelt, and later his successor [[William Howard Taft]], the United States saw a [[Populism|populist]] movement for tax reform. This movement culminated during then-candidate [[Woodrow Wilson]]'s election of 1912 and in February 1913, the ratification of the [[Sixteenth Amendment to the United States Constitution]]: | ||
{{blockquote|The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration.}} | {{blockquote|The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration.}} |
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