    [Constitution, Jefferson's Manual, and the Rules of the House of Representatives, 104th Congress]
    [104th Congress]
    [House Document 103-342]
    [The United States Constitution]
    [Page 97]
    [From the U.S. Government Publishing Office, www.gpo.gov]

    [[Page 97]]

                              AMENDMENT XVI.b

    Sec. 235. Taxes on incomes.

      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.

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      b The 16th amendment to the Constitution of the United States was
    proposed to the legislatures of the several States by the 61st Congress
    on July 16, 1909, and was declared, in a proclamation of the Secretary
    of State dated February 25, 1913, to have been ratified by the
    legislatures of thirty-six of the forty-eight States. The dates of
    ratification were: Alabama, August 10, 1909; Kentucky, February 8, 1910;
    South Carolina, February 19, 1910; Illinois, March 1, 1910; Mississippi,
    March 7, 1910; Oklahoma, March 10, 1910; Maryland, April 8, 1910;
    Georgia, August 3, 1910; Texas, August 16, 1910; Ohio, January 19, 1911;
    Idaho, January 20, 1911; Oregon, January 23, 1911; Washington, January
    26, 1911; Montana, January 30, 1911; Indiana, January 30, 1911;
    California, January 31, 1911; Nevada, January 31, 1911; South Dakota,
    February 3, 1911; Nebraska, February 9, 1911; North Carolina, February
    11, 1911; Colorado, February 15, 1911; North Dakota, February 17, 1911;
    Kansas, February 18, 1911; Michigan, February 23, 1911; Iowa, February
    24, 1911; Missouri, March 16, 1911; Maine, March 31, 1911; Tennessee,
    April 7, 1911; Arkansas, April 22, 1911 (after having rejected it at the
    session begun January 9, 1911); Wisconsin, May 26, 1911; New York, July
    12, 1911; Arizona, April 6, 1912; Minnesota, June 11, 1912; Louisiana,
    June 28, 1912; West Virginia, January 31, 1913; Delaware, February 3,
    1913; Wyoming, February 3, 1913; New Mexico, February 3, 1913.
    Ratification was completed on February 3, 1913. The amendment was
    subsequently ratified by New Jersey, February 4, 1913; Vermont, February
    19, 1913 (after having rejected the amendment January 17, 1911);
    Massachusetts, March 4, 1913; New Hampshire, March 7, 1913 (after having
    rejected the amendment March 2, 1911). The amendment was rejected by
    Rhode Island, April 29, 1910; Utah, March 9, 1911; Connecticut, June 28,
    1911; and Florida, May 31, 1913. Pennsylvania and Virginia did not
    complete action.