The Sixteenth Amendment, which gave the Federal Government the power to tax income without apportioning it among the states, was passed by Congress in 1909. It was then sent to the states for ratification. Three fourths of the states need to ratify an Amendment for it to become part of the Constitution, and there were 48 states at the time, so the Amendment would need support of at least 36 of them.
On the day this article was published, 24 states had already ratified the Amendment. Kentucky Governor Augustus E. Willson wrote this article explaining why he thinks the Amendment is a bad idea for the states, and for the average American. Meanwhile, his own state’s legislature had already ratified the amendment. In fact, they were the second state to do so.
Ultimately, the amendment got more than enough support, and officially became part of the Constitution in 1913.
But that’s not where the story ends. There is a tax resistance movement today which contends that the federal government has no right to tax income. Their arguments say that either the Sixteenth Amendment was not properly ratified, or that the wording of the Amendment does not actually grant the power the government says it does. These arguments have been rejected in several courts, but there are still people who believe Federal income tax is illegal. This view is held by several people of prominence, including Congressman Ron Paul.
GOV. A. E. WILLSON ON THE INCOME TAX AMENDMENT: “Most Serious Encroachment on State Rights Since Organization of Our Government,” Says Kentucky’s Chief Executive. (PDF)
From February 26, 1911