Twentieth Amendment to the United States Constitution
The Twentieth Amendment to the United States Constitution moved the beginning and ending of the terms of the president and vice president from March 4 to January 20, of members of Congress from March 4 to January 3. It has provisions that determine what is to be done when there is no president-elect; the Twentieth Amendment was adopted on January 23, 1933. The amendment was designed to limit the "lame duck" period, the period served by Congress and the president after an election but before the end of the terms of those who were not re-elected. Indirectly, the amendment requires the incoming Congress, rather than the outgoing Congress, to hold a contingent election in the event that no individual wins a majority of the electoral vote in a presidential election; the amendment establishes procedures in the case that a president-elect dies, is not chosen, or otherwise fails to qualify prior to the start of a new presidential term. Section 1; the terms of the President and Vice President shall end at noon on the 20th day of January, the terms of Senators and Representatives at noon on the 3d day of January, of the years in which such terms would have ended if this article had not been ratified.
Section 2. The Congress shall assemble at least once in every year, such meeting shall begin at noon on the 3d day of January, unless they shall by law appoint a different day. Section 3. If, at the time fixed for the beginning of the term of the President, the President elect shall have died, the Vice President elect shall become President. If a President shall not have been chosen before the time fixed for the beginning of his term, or if the President elect shall have failed to qualify the Vice President elect shall act as President until a President shall have qualified. Section 4; the Congress may by law provide for the case of the death of any of the persons from whom the House of Representatives may choose a President whenever the right of choice shall have devolved upon them, for the case of the death of any of the persons from whom the Senate may choose a Vice President whenever the right of choice shall have devolved upon them. Section 5. Sections 1 and 2 shall take effect on the 15th day of October following the ratification of this article.
Section 6. This article shall be inoperative unless it shall have been ratified as an amendment to the Constitution by the legislatures of three-fourths of the several States within seven years from the date of its submission. Article I, Section 4, Clause 2 of the Constitution states that Congress must meet at least once per year, on the first Monday in December, though Congress could by law set another date and the president could summon special sessions; the original text of the Constitution set a duration for the terms of federal elected officials, but not the specific dates on which those terms would begin or end. In September 1788, after the necessary nine states had ratified the Constitution, the Congress of the Confederation set March 4, 1789, as the date "for commencing proceedings" of the newly reorganized government. Despite the fact that the new Congress and presidential administration did not begin operation until April, March 4 was deemed to be the beginning of the newly elected officials' terms of office, thus of the terms of their successors.
The Constitution did not specify a date for federal elections, but by the time of the second presidential election in 1792, Congress had passed a law requiring presidential electors to be chosen during November or early December. By 1845, this was narrowed in early November. Congressional elections were held on the same day; the result of these scheduling decisions was that there was a long, four-month lame duck period between the election and inauguration of the president. For Congress, the situation was even more awkward; because Article I, Section 4, Clause 2 mandated a Congressional meeting every December, after the election but before Congressional terms of office had expired, a lame duck session was required by the Constitution in even-numbered years. Special sessions sometimes met earlier in the year, but this never became a regular practice, despite the Constitution allowing for it. In practice, Congress met in a long session beginning in Decembers of odd-numbered years, in a short lame duck session in December of even-numbered years.
The long lame duck period might have been a practical necessity at the end of the 18th century, when any newly elected official might require several months to put his affairs in order and undertake an arduous journey from his home to the national capital, but it had the effect of impeding the functioning of government in the modern age. From the early 19th century onward, it meant that a lame duck Congress and presidential administration would fail to adequately respond to a significant national crisis in a timely manner; each institution could do this on the theory that at best, a lame duck Congress or administration had neither the time nor the mandate to tackle problems, whereas the incoming administration or Congress would have both the time, a fresh electoral mandate, to examine and address the problems that the nation faced. These problems likely would have been at the cente
Article Seven of the United States Constitution
Article Seven of the United States Constitution sets the number of state ratifications necessary in order for the Constitution to take effect and prescribes the method through which the states may ratify it. Under the terms of Article VII, constitutional ratification conventions were held in each of the thirteen states, with the ratification of nine states required for the Constitution to take effect. Delaware was the first state to ratify the Constitution, doing so on December 7, 1787. On June 21, 1788, New Hampshire became the ninth state to ratify the Constitution, ensuring that the Constitution would take effect. Rhode Island was the last state to ratify the Constitution under Article VII, doing so on May 29, 1790; the Ratification of the Conventions of nine States, shall be sufficient for the Establishment of this Constitution between the States so ratifying the Same. On September 20, 1787, three days after its adoption by the Constitutional Convention, the drafted Constitution was submitted to the Congress of the Confederation for its endorsement.
After eight days of debate, the opposing sides came to the first of many compromises that would define the ratification process. The Confederation Congress voted to release the proposed Constitution to the states for their consideration, but neither endorsed nor opposed its ratification; the Constitution was ratified by the 13 states between December 7, 1787 and May 29, 1790 as follows: In 1787 and 1788, following the Constitutional Convention, a great debate took place throughout the United States over the Constitution, proposed. The supporters of the Constitution began the ratification campaign in those states where there was little or no controversy, postponing until the more difficult ones. On July 21, 1788, New Hampshire became the ninth state to ratify the Constitution, thus establishing it as the new framework of governance for the United States. Though enacted, four states, New York, North Carolina and Rhode Island remained outside the new government; the Congress of the Confederation chose March 4, 1789 as the day "for commencing proceedings under the Constitution."
Virginia and New York ratified the Constitution before the members of the new Congress assembled on the appointed day to bring the new government into operation. After twelve amendments, including the ten in the Bill of Rights, were sent to the states in June 1789, North Carolina ratified the Constitution. Rhode Island, after having rejected the Constitution in a March 1788 referendum, called a ratifying convention in 1790. Faced with the threat of being treated as a foreign government, it ratified the Constitution by the narrowest margin. Secessionists have used Article VII to argue that states have a right to secede from the Union by revoking their ratification of the Constitution. Virginia's ratification of the Constitution declared that, "the powers granted under the Constitution being derived from the People of the United States may be resumed by them whensoever the same shall be perverted to their injury or oppression." New York and Rhode Island's ratifications declared that, "That the powers of government may be reassumed by the people, whensoever it shall become necessary to their happiness."
The New York Convention contemplated going a step farther, adding language to the effect that "there should be reserved to the state of New York a right to withdraw herself from the union after a certain number of years." The Madison federalists opposed this, with Hamilton, a delegate to the convention, reading aloud in response a letter from James Madison stating: "the Constitution requires an adoption in toto, for ever". Hamilton and John Jay told the convention that in their view, reserving "a right to withdraw inconsistent with the Constitution, was no ratification"; the New York convention ratified the Constitution without including the "right to withdraw" language proposed by the anti-federalists. At the start of the Civil War, four of the original thirteen states seceded from the Union, South Carolina, Georgia and North Carolina. In their ordinances of secession they declared that their newly elected conventions were repealing the acts of the previous conventions ratifying the Constitution.
Abraham Lincoln maintained that secession was unconstitutional, these States along with the other Confederate States were defeated. Timeline of drafting and ratification of the United States Constitution The Federalist Papers Anti-Federalist Papers Gary Lawson & Guy Seidman, When Did the Constitution become Law, 77Notre Dame L. Rev.1 Steve Mount, The Federalists and Anti-Federalists, usconstitution.net
Article One of the United States Constitution
Article One of the United States Constitution establishes the legislative branch of the federal government, the United States Congress. Under Article One, Congress is a bicameral legislature consisting of the House of Representatives and the Senate. Article One grants Congress various enumerated powers and the ability to pass laws "necessary and proper" to carry out those powers. Article One establishes the procedures for passing a bill and places various limits on the powers of Congress and the states. Article One's Vesting Clause grants all federal legislative power to Congress and establishes that Congress consists of the House of Representatives and the Senate. In combination with the Vesting Clauses of the Article Two and Article Three, the Vesting Clause of Article One establishes the separation of powers among the three branches of the federal government. Section 2 of Article One addresses the House of Representatives, establishing that members of the House are elected every two years, with congressional seats apportioned to the states on the basis of population.
Section 2 includes various rules for the House of Representatives, including a provision stating that individuals qualified to vote in elections for the largest chamber of their state's legislature have the right to vote in elections for the House of Representatives. Section 3 addresses the Senate, establishing that the Senate consists of two senators from each state, with each senator serving a six-year term. Section 3 required that the state legislatures elect the members of the Senate, but the Seventeenth Amendment, ratified in 1913, provides for the direct election of senators. Section 3 lays out various other rules for the Senate, including a provision that establishes the Vice President of the United States as the president of the Senate. Section 4 of Article One grants the states the power to regulate the congressional election process, but establishes that Congress can alter those regulations or make its own regulations. Section 4 requires Congress to assemble at least once per year.
Section 5 lays out various rules for both houses of Congress, grants the House of Representatives and the Senate the power to judge their own elections, determine the qualifications of their own members, punish or expel their own members. Section 6 establishes the compensation and restrictions of those holding congressional office. Section 7 lays out the procedures for passing a bill, requiring both houses of Congress to pass a bill for it to become law, subject to the veto power of the President of the United States. Under Section 7, the president can veto a bill, but Congress can override the president's veto with a two-thirds vote of both chambers. Section 8 lays out the powers of Congress, it includes several enumerated powers, including the power to lay and collect taxes and tariffs for the "general welfare" of the United States, the power to borrow money, the power to regulate interstate and international commerce, the power to set naturalization laws, the power to coin and regulate money, the power to establish federal courts inferior to the Supreme Court, the power to raise and support military forces, the power to declare war.
Section 8 provides Congress the power to establish a federal district to serve as the national capital, gives Congress the exclusive power to administer that district. In addition to various enumerated powers, Section 8 grants Congress the power to make laws necessary and proper to carry out its enumerated powers and other powers vested in it. Section 9 places various limits on the power of Congress, banning bills of attainder and other practices. Section 10 places limits on the states, prohibiting them from entering into alliances with foreign powers, impairing contracts, taxing imports or exports above the minimum level necessary for inspection, keeping armies, or engaging in war without the consent of Congress. All legislative Powers herein granted shall be vested in a Congress of the United States, which shall consist of a Senate and House of Representatives. Section 1 is a vesting clause that bestows federal legislative power to Congress. Similar clauses are found in Articles II and III.
The former confers executive power upon the President alone, the latter grants judicial power to the federal judiciary. These three articles create a separation of powers among the three branches of the federal government; this separation of powers, by which each department may exercise only its own constitutional powers and no others, is fundamental to the idea of a limited government accountable to the people. The separation of powers principle is noteworthy in regard to the Congress; the Constitution declares that the Congress may exercise only those legislative powers "herein granted" within Article I. It by implied extension, prohibits Congress from delegating its legislative authority to either of the other branches of government, a rule known as the nondelegation doctrine. However, the Supreme Court has ruled that Congress does have latitude to delegate regulatory powers to executive agencies as long as it provides an "intelligible principle" which governs the agency's exercise of the delegated regulatory authority.
That the power assigned to each branch must remain with that branch, may be expressed only by that branch, is central to the theory. The nondelegation doctrine is used now as a way of interpreting a congressional delegation of authority narrowly, in that the courts presume Congress intended only to delegate that which it could have, unless it demonstrates it intended to "test the waters" of what the courts would allow it to do. Although not mentioned in the Constitution, Congress has long asserted the power to i
Fifth Amendment to the United States Constitution
The Fifth Amendment to the United States Constitution addresses criminal procedure and other aspects of the Constitution. It was ratified in 1791 as part of the Bill of Rights; the Fifth Amendment applies to every level of the government, including the federal and local levels, as well as any corporation, private enterprise, group, or individual, or any foreign government in regards to a US citizen or resident of the US. The Supreme Court furthered the protections of this amendment through the Due Process Clause of the Fourteenth Amendment. One provision of the Fifth Amendment requires that felonies be tried only upon indictment by a grand jury. Another provision, the Double Jeopardy Clause, provides the right of defendants to be tried only once in federal court for the same offense; the self-incrimination clause provides various protections against self-incrimination, including the right of an individual to not serve as a witness in a criminal case in which they are the defendant. "Pleading the Fifth" is a colloquial term used to invoke the self-incrimination clause when witnesses decline to answer questions where the answers might incriminate them.
In the 1966 case of Miranda v. Arizona, the Supreme Court held that the self-incrimination clause requires the police to issue a Miranda warning to criminal suspects interrogated while under police custody; the Fifth Amendment contains the Takings Clause, which allows the federal government to take private property for public use if the government provides "just compensation." Like the Fourteenth Amendment, the Fifth Amendment includes a due process clause stating that no person shall "be deprived of life, liberty, or property, without due process of law." The Fifth Amendment's due process clause applies to the federal government, while the Fourteenth Amendment's due process clause applies to state governments. The Supreme Court has interpreted the Fifth Amendment's Due Process Clause as providing two main protections: procedural due process, which requires government officials to follow fair procedures before depriving a person of life, liberty, or property, substantive due process, which protects certain fundamental rights from government interference.
The Supreme Court has held that the Due Process Clause contains a prohibition against vague laws and an implied equal protection requirement similar to the Fourteenth Amendment's Equal Protection Clause. The amendment as proposed by Congress in 1789 reads as follows: No person shall be held to answer for a capital, or otherwise infamous crime, unless on a presentment or indictment of a Grand Jury, except in cases arising in the land or naval forces, or in the Militia, when in actual service in time of War or public danger. On June 8, 1789, Congressman James Madison introduced several proposed constitutional amendments during a speech to the House of Representatives, his draft language that became the Fifth Amendment was as follows:No person shall be subject, except in cases of impeachment, to more than one punishment or trial for the same offense. This draft was edited by Congress. After approval by Congress, the amendment was ratified by the states on December 15, 1791 as part of the Bill of Rights.
Every one of the five clauses in the final amendment appeared in Madison's draft, in their final order those clauses are the Grand Jury Clause, the Double Jeopardy Clause, the Self Incrimination Clause, the Due Process Clause, the Takings Clause. The grand jury is a pre-constitutional common law institution, a constitutional fixture in its own right embracing common law; the process applies to the states to the extent that the states have incorporated grand juries and/or common law. Most states have an alternative civil process. "Although state systems of criminal procedure differ among themselves, the grand jury is guaranteed by many state constitutions and plays an important role in fair and effective law enforcement in the overwhelming majority of the States." Branzburg v. Hayes 1972. Grand juries, which return indictments in many criminal cases, are composed of a jury of peers and operate in closed deliberation proceedings. Many constitutional restrictions that apply in court or in other situations do not apply during grand jury proceedings.
For example, the exclusionary rule does not apply to certain evidence presented to a grand jury. An individual does not have the right to have an attorney present in the grand jury room during hearings. An individual would have such a right during questioning by the police while in custody, but an individual testifying before a grand jury is free to le
Thirteenth Amendment to the United States Constitution
The Thirteenth Amendment to the United States Constitution abolished slavery and involuntary servitude, except as punishment for a crime. In Congress, it was passed by the Senate on April 8, 1864, by the House on January 31, 1865; the amendment was ratified by the required number of states on December 6, 1865. On December 18, 1865, Secretary of State William H. Seward proclaimed its adoption, it was the first of the three Reconstruction Amendments adopted following the American Civil War. Since the American Revolution, states had divided into states that allowed or states that prohibited slavery. Slavery was implicitly permitted in the original Constitution through provisions such as Article I, Section 2, Clause 3 known as the Three-Fifths Compromise, which detailed how each slave state's enslaved population would be factored into its total population count for the purposes of apportioning seats in the United States House of Representatives and direct taxes among the states. Though many slaves had been declared free by President Abraham Lincoln's 1863 Emancipation Proclamation, their post-war status was uncertain.
On April 8, 1864, the Senate passed an amendment to abolish slavery. After one unsuccessful vote and extensive legislative maneuvering by the Lincoln administration, the House followed suit on January 31, 1865; the measure was swiftly ratified by nearly all Northern states, along with a sufficient number of border states up to the death of Lincoln, but approval came with President Andrew Johnson, who encouraged the "reconstructed" Southern states of Alabama, North Carolina and Georgia to agree, which brought the count to 27 states, caused it to be adopted before the end of 1865. Though the amendment formally abolished slavery throughout the United States, factors such as Black Codes, white supremacist violence, selective enforcement of statutes continued to subject some black Americans to involuntary labor in the South. In contrast to the other Reconstruction Amendments, the Thirteenth Amendment was cited in case law, but has been used to strike down peonage and some race-based discrimination as "badges and incidents of slavery."
The Thirteenth Amendment applies to the actions of private citizens, while the Fourteenth and Fifteenth Amendments apply only to state actors. The Thirteenth Amendment enables Congress to pass laws against sex trafficking and other modern forms of slavery. Section 1. Neither slavery nor involuntary servitude, except as a punishment for crime whereof the party shall have been duly convicted, shall exist within the United States, or any place subject to their jurisdiction. Section 2. Congress shall have power to enforce this article by appropriate legislation. Slavery existed in all of the original thirteen British North American colonies. Prior to the Thirteenth Amendment, the United States Constitution did not expressly use the words slave or slavery but included several provisions about unfree persons; the Three-Fifths Compromise, Article I, Section 2, Clause 3 of the Constitution, allocated Congressional representation based "on the whole Number of free Persons" and "three fifths of all other Persons".
This clause was a compromise between Southerners who wished slaves to be counted as'persons' for congressional representation and northerners rejecting these out of concern of too much power for the South, because representation in the new Congress would be based on population in contrast to the one-vote-for-one-state principle in the earlier Continental Congress. Under the Fugitive Slave Clause, Article IV, Section 2, Clause 3, "No person held to Service or Labour in one State" would be freed by escaping to another. Article I, Section 9, Clause 1 allowed Congress to pass legislation outlawing the "Importation of Persons", but not until 1808. However, for purposes of the Fifth Amendment—which states that, "No person shall... be deprived of life, liberty, or property, without due process of law"—slaves were understood as property. Although abolitionists used the Fifth Amendment to argue against slavery, it became part of the legal basis in Dred Scott v. Sandford for treating slaves as property.
Stimulated by the philosophy of the Declaration of Independence, between 1777 and 1804 every Northern state provided for the immediate or gradual abolition of slavery. Most of the slaves involved were household servants. No Southern state did so, the slave population of the South continued to grow, peaking at 4 million people in 1861. An abolitionist movement headed by such figures as William Lloyd Garrison grew in strength in the North, calling for the end of slavery nationwide and exacerbating tensions between North and South; the American Colonization Society, an alliance between abolitionists who felt the races should be kept separated and slaveholders who feared the presence of freed blacks would encourage slave rebellions, called for the emigration and colonization of both free blacks and slaves to Africa. Its views were endorsed by politicians such as Henry Clay, who feared that the main abolitionist movement would provoke a civil war. Proposals to eliminate slavery by constitutional amendment were introduced by Representative Arthur Livermore in 1818 and by John Quincy Adams in 1839, but failed to gain significant traction.
As the country continued to expand, the issue of slavery in its new territories became the dominant national issue. The Southern position was that slaves were property and therefore could be moved to the territories like all other forms of property; the 1820 Missouri Compromise provided for the admission of Missouri as a slave state and Maine as a free state, preserving the Senate's equality between the regions. In 1846, the Wilmot Proviso was introduced to a war appropriations bill to ban slavery in all territories acquired in the Mexican–Ameri
Fourteenth Amendment to the United States Constitution
The Fourteenth Amendment to the United States Constitution was adopted on July 9, 1868, as one of the Reconstruction Amendments. Arguably one of the most consequential amendments to this day, the amendment addresses citizenship rights and equal protection of the laws and was proposed in response to issues related to former slaves following the American Civil War; the amendment was bitterly contested by the states of the defeated Confederacy, which were forced to ratify it in order to regain representation in Congress. The amendment its first section, is one of the most litigated parts of the Constitution, forming the basis for landmark decisions such as Brown v. Board of Education regarding racial segregation, Roe v. Wade regarding abortion, Bush v. Gore regarding the 2000 presidential election, Obergefell v. Hodges regarding same-sex marriage; the amendment limits the actions of all state and local officials, including those acting on behalf of such an official. The amendment's first section includes several clauses: the Citizenship Clause, Privileges or Immunities Clause, Due Process Clause, Equal Protection Clause.
The Citizenship Clause provides a broad definition of citizenship, nullifying the Supreme Court's decision in Dred Scott v. Sandford, which had held that Americans descended from African slaves could not be citizens of the United States. Since the Slaughter-House Cases, the Privileges or Immunities Clause has been interpreted to do little; the Due Process Clause prohibits state and local governments from depriving persons of life, liberty, or property without a fair procedure. The Supreme Court has ruled this clause makes most of the Bill of Rights as applicable to the states as it is to the federal government, as well as to recognize substantive and procedural requirements that state laws must satisfy; the Equal Protection Clause requires each state to provide equal protection under the law to all people, including all non-citizens, within its jurisdiction. This clause has been the basis for many decisions rejecting irrational or unnecessary discrimination against people belonging to various groups.
The second and fourth sections of the amendment are litigated. However, the second section's reference to "rebellion, or other crime" has been invoked as a constitutional ground for felony disenfranchisement; the fourth section was held, in Perry v. United States, to prohibit a current Congress from abrogating a contract of debt incurred by a prior Congress; the fifth section gives Congress the power to enforce the amendment's provisions by "appropriate legislation". Section 1. All persons born or naturalized in the United States, subject to the jurisdiction thereof, are citizens of the United States and of the State wherein they reside. No State shall make or enforce any law which shall abridge the privileges or immunities of citizens of the United States. Section 2. Representatives shall be apportioned among the several States according to their respective numbers, counting the whole number of persons in each State, excluding Indians not taxed, but when the right to vote at any election for the choice of electors for President and Vice President of the United States, Representatives in Congress, the Executive and Judicial officers of a State, or the members of the Legislature thereof, is denied to any of the male inhabitants of such State, being twenty-one years of age, citizens of the United States, or in any way abridged, except for participation in rebellion, or other crime, the basis of representation therein shall be reduced in the proportion which the number of such male citizens shall bear to the whole number of male citizens twenty-one years of age in such State.
Section 3. No person shall be a Senator or Representative in Congress, or elector of President and Vice President, or hold any office, civil or military, under the United States, or under any State, having taken an oath, as a member of Congress, or as an officer of the United States, or as a member of any State legislature, or as an executive or judicial officer of any State, to support the Constitution of the United States, shall have engaged in insurrection or rebellion against the same, or given aid or comfort to the enemies thereof, but Congress may, by a vote of two-thirds of each House, remove such disability. Section 4; the validity of the public debt of the United States, authorized by law, including debts incurred for payment of pensions and bounties for services in suppressing insurrection or rebellion, shall not be questioned. But neither the United States nor any State shall assume or pay any debt or obligation incurred in aid of insurrection or rebellion against the United States, or any claim for the loss or emancipation of any slave.
Section 5. The Congress shall have power to enforce, by appropriate legislation, the provisions of this article. In the final years of the American Civil War and the Reconstruction Era that followed, Congress debated the rights of black former slaves freed by the 1863 Emancipation Proclamation and the 1865 Thirteenth Amendment, the latter of which had formally abolished slavery. Following the passage of the Thirteenth Amendment by Congress, Republicans grew concerned over the increase it would create in the congressional representation of the Democratic-dominated Southern States; because the full population of fre
Sixteenth Amendment to the United States Constitution
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 in response to the 1895 Supreme Court case of Pollock v. Farmers' Loan & Trust Co; the Sixteenth Amendment was ratified by the requisite number of states on February 3, 1913, overruled the Supreme Court's ruling in Pollock. Prior to the early 20th century, most federal revenue came from tariffs rather than taxes, although Congress had imposed excise taxes on various goods; the Revenue Act of 1861 had introduced the first federal income tax, but that tax was repealed in 1872. During the late nineteenth century, various groups, including the Populist Party, favored the establishment of a progressive income tax at the federal level; these groups believed that tariffs unfairly taxed the poor, they favored using the income tax to shift the tax burden onto wealthier individuals. The 1894 Wilson–Gorman Tariff Act contained an income tax provision, but the tax was struck down by the Supreme Court in the case of Pollock v. Farmers' Loan & Trust Co.
In its ruling, the Supreme Court did not hold that all federal income taxes were unconstitutional, but rather held that income taxes on rents and interest were direct taxes and thus had to be apportioned among the states on the basis of population. For several years after Pollock, Congress did not attempt to implement another income tax due to concerns that the Supreme Court would strike down any attempt to levy an income tax. In 1909, during the debate over the Payne–Aldrich Tariff Act, Congress proposed the Sixteenth Amendment to the states. Though conservative Republican leaders had expected that the amendment would not be ratified, a coalition of Democrats, progressive Republicans, other groups ensured that the necessary number of states ratified the amendment. Shortly after the amendment was ratified, Congress imposed a federal income tax with the Revenue Act of 1913; the Supreme Court upheld that income tax in the 1916 case of Brushaber v. Union Pacific Railroad Co. and the federal government has continued to levy an income tax since 1913.
The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, without regard to any census or enumeration. Article I, Section 2, Clause 3: Representatives and direct taxes shall be apportioned among the several States which may be included within this Union, according to their respective Numbers... Article I, Section 8, Clause 1: The Congress shall have Power to lay and collect Taxes, Duties and Excises, to pay the Debts and provide for the common Defence and general Welfare of the United States. Article I, Section 9, Clause 4: No Capitation, or other direct, Tax shall be laid, unless in proportion to the Census or Enumeration herein before directed to be taken; this clause refers to a tax on property, such as a tax based on the value of land, as well as a capitation. Article I, Section 9, Clause 5: No Tax or Duty shall be laid on Articles exported from any State; until 1913, customs duties and excise taxes were the primary sources of federal revenue.
During the War of 1812, Secretary of the Treasury Alexander J. Dallas made the first public proposal for an income tax, but it was never implemented; the Congress did introduce an income tax to fund the Civil War through the Revenue Act of 1861. It levied a flat tax of three percent on annual income above $800; this act was replaced the following year with the Revenue Act of 1862, which levied a graduated tax of three to five percent on income above $600 and specified a termination of income taxation in 1866. The Civil War income taxes, which expired in 1872, proved to be both lucrative and drawing from the more industrialized states, with New York and Massachusetts generating about 60 percent of the total revenue, collected. During the two decades following the expiration of the Civil War income tax, the Greenback movement, the Labor Reform Party, the Populist Party, the Democratic Party and many others called for a graduated income tax; the Socialist Labor Party advocated a graduated income tax in 1887.
The Populist Party "demand a graduated income tax" in its 1892 platform. The Democratic Party, led by William Jennings Bryan, advocated the income tax law passed in 1894, proposed an income tax in its 1908 platform. Proponents of the income tax believed that high tariff rates exacerbated income inequality, wanted to use the income tax to shift the burden of funding the government away from working class consumers and to high-earning businessmen. Before Pollock v. Farmers' Loan & Trust Co. all income taxes had been considered to be indirect taxes imposed without respect to geography, unlike direct taxes, that have to be apportioned among the states according to population. In 1894, an amendment was attached to the Wilson–Gorman Tariff Act that attempted to impose a federal tax of two percent on incomes over $4,000; the federal income tax was favored in the South, it was moderately supported in the eastern North Central states, but it was opposed in the Far West and the Northeastern States. The tax was derided as "un-Democratic and wrong in principle".
In Pollock v. Farmers' Loan & Trust Co. the U. S. Supreme Court declared certain taxes on incomes – such as those on property under the 1894 Act – to be unconstitutionally unapportioned direct taxes; the Court reasoned that a tax on income from property should be treated as a tax on "property by