Tax Power
The authors of the U.S. Constitution rejected the idea of any direct tax, including an income tax, unless such taxes were apportioned to each state according to its population. However, there were periods, including the Civil War era, when an income tax was allowed. Any time there was an income tax, the tax was the same for all taxpayers.
In 1887, the Socialist Labor Party called for a graduated income tax. A resolution calling for a graduated income tax was passed by Congress on July 12, 1909. This resolution of cially became the Sixteenth Amend- ment to the Constitution when New Mexico became the thirty-sixth state to ratify it on February 8, 1913. After the amendment was rati ed, however, its legality was questioned in thirteen states, including
West Virginia.
The question of legality was based on a provision in the West Virginia constitution that required a bill to be read three times, on different days, before it could be voted upon. This requirement was intended to allow a “cooling off period” before making a vote nal. Additionally, the provision allowed members who were absent one day to have time to become more familiar with a bill under consideration. The West Virginia legislature did not follow this provision when it voted on the resolution.
In 1887, the Socialist Labor Party called for a graduated income tax. A resolution calling for a graduated income tax was passed by Congress on July 12, 1909. This resolution of cially became the Sixteenth Amend- ment to the Constitution when New Mexico became the thirty-sixth state to ratify it on February 8, 1913. After the amendment was rati ed, however, its legality was questioned in thirteen states, including
West Virginia.
The question of legality was based on a provision in the West Virginia constitution that required a bill to be read three times, on different days, before it could be voted upon. This requirement was intended to allow a “cooling off period” before making a vote nal. Additionally, the provision allowed members who were absent one day to have time to become more familiar with a bill under consideration. The West Virginia legislature did not follow this provision when it voted on the resolution.