Holdings
The Sixteenth Amendment removes the requirement that income taxes be apportioned among the states according to population. The Revenue Act of 1913, imposing income taxes that are not apportioned among the states according to each state's population, is constitutional.
The Revenue Act does not violate the Fifth Amendment's prohibition against the government taking property without due process of law.
The Revenue Act does not violate the uniformity clause of Article I, section 8 of the US Constitution.
Read more about this topic: Brushaber V. Union Pacific Railroad
Famous quotes containing the word holdings:
“Polarized light showed the secret architecture of bodies; and when the second-sight of the mind is opened, now one color or form or gesture, and now another, has a pungency, as if a more interior ray had been emitted, disclosing its deep holdings in the frame of things.”
—Ralph Waldo Emerson (1803–1882)