16 th and 17 th Julie Ludwig Elizabeth Obi Tim Davidson Gahl Saffar
Jan 19, 2018
16th and 17th
Julie LudwigElizabeth ObiTim DavidsonGahl Saffar
Progressive Era Social to political movement Rejected Social Darwinism Eliminate political corruption 1890-1920 urban society Women suffrage, prohibition, and
educational reforms Urban- based and middle class movement Supporters were political leaders,
educators, women, black activists
16th amendment “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.”
16th Federal Income Tax 1913 Expanded scope of federal taxing Only affected 1% of population and 1% per
net income Instituted because govt. needed money
(army, roads, bridges) Did not have to share this money with states Western states supported this and northern
states did not want it
Brushaber v. Union Pacific Upheld the validly of Revenue Act of
1913› Imposed income taxes that were not
apportioned to states population
Enact pursuant to Sixteenth Amendment
Pollock v. Farmer’s Loan and Trust Co.
Imposed taxes on personal income Unapportioned income tax imposed by
Income Tax of 1894 were direct taxes (unconstitutional)
Direct taxes must be apportioned among states in proportion to their representation in Congress
Modern Uses of 16th amendment
Business expenses are deductable April 15th following the tax year is the
last day individuals can file tax reforms Married people can file for taxes as a
couple Higher income= higher tax Ex. Single and making $8926-$36250
you will be taxed 15%
17th amendment “The Senate of the United States shall be composed of two
Senators from each State, elected by the people thereof, for six years; and each Senator shall have one vote. The electors in each State shall have the qualifications requisite for electors of the most numerous branch of the State legislatures.When vacancies happen in the representation of any State in the Senate, the executive authority of such State shall issue writs of election to fill such vacancies: Provided, That the legislature of any State may empower the executive thereof to make temporary appointments until the people fill the vacancies by election as the legislature may direct.This amendment shall not be so construed as to affect the election or term of any Senator chosen before it becomes valid as part of the Constitution.”
17th Before it was passed, state would appoint
senators This allowed for direct election of U.S. Senators Senator from Idaho, William Borah, supported
this amendment State officials did not support this because
they no longer had complete control over senators
Lots of bribery in state legislature, now it’s fair with people choosing senators
Judge v. Quinn President Obama left. State appointed Senator Quinn. Unconstitutional
Modern Uses of 17th amendment
Commercials