Top of page

Pic of the Week: The 16th is 100

Share this post:

Everybody’s doing it, Doing what? Paying taxes, of course. Underwood & Underwood, 1920.

The Sixteenth that I am referring to is the 16th Amendment to the Constitution which is the amendment that created the Income Tax.  Ratification by the requisite number of states was completed on February 3, 1913 when Delaware became the 36th state to ratify.  Thereafter, another six joined including New Mexico and Wyoming which also ratified on February 3rd.  Several states rejected it or never considered it.  Of course,  after ratification it had to be implemented and explained.

A number of years ago – after receiving several questions that were related to the income tax I created a short guide with some sources for those who wanted to know more about the history.  The data gathered by the IRS from the forms is something that I find particularly useful for business research, and in 2011 I wrote a post about some of the data collected by the IRS.  Since that post they have added a bit more – particularly to their Archive – which makes me happy.

 

Add a Comment

This blog is governed by the general rules of respectful civil discourse. You are fully responsible for everything that you post. The content of all comments is released into the public domain unless clearly stated otherwise. The Library of Congress does not control the content posted. Nevertheless, the Library of Congress may monitor any user-generated content as it chooses and reserves the right to remove content for any reason whatever, without consent. Gratuitous links to sites are viewed as spam and may result in removed comments. We further reserve the right, in our sole discretion, to remove a user's privilege to post content on the Library site. Read our Comment and Posting Policy.


Required fields are indicated with an * asterisk.