The Sixteenth Amendment to the United States Constitution allows Congress to levy an income tax without apportioning it among the states on the basis of population. It was passed by Congress in 1909 i
The Sixteenth Amendment in the National Archives
Comic depicting the ratification of the Sixteenth Amendment
Revenue Act of 1913
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The Revenue Act of 1913, also known as the T1913, Underwood Tariff or the Underwood–Simmons Act, re-established a federal income tax in the United States and substantially lowered tariff rates. The ac
Oscar Underwood
Puck political cartoon drawn by Udo Keppler depicting Woodrow Wilson as a victorious pharaoh with monopoly, the Republicans, and Progressives in chains. Oscar Underwood and F. M. Simmons are leading an army of congressmen in support.