    [Constitution, Jefferson's Manual, and the Rules of the House of Representatives, 113th Congress]
    [113rd Congress]
    [House Document 112-161]
    [The United States Constitution]
    [Page 105]
    [From the U.S. Government Publishing Office, www.gpo.gov]

    [[Page 105]]

                          AMENDMENT XVI.\7\

    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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      \7\ 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 36 of the 48 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.