Ch 3 Homework Questions (Doesn’t required any reference please use your own words to answer it . Don’t give the reference it’s a study guide professor wants to see students explanation only. To answer...

Q1.
The U.S. income tax was a constitutionally prohibited direct tax as the Constitution required apportionment of the direct taxes among the states on the basis of population which was not the same in case of income tax.    
Income tax was supposed to apply progressive rates of tax on various sources of income and there was no requirement to apportion the tax so collected on the basis of any density, census or any such factors between the states. The Supreme Court has given its view in this regard in ‘Pollock v. Farmers’ Loan & Trust Co., 157 U.S. 429 (1895)’ decision.    
Hence in order to legalize the income tax, the supporters have decided to amend the Constitution thereby including the income tax under the armpit of direct taxes and removing prohibition on levying such tax.
The 16th Amendment to the Constitution was recommended to give effect to this requirement. The proposed amendment was forwarded to the states on July 12, 1909 and the same was ratified on February 3, 1913. The amendment has provided for levy and collection of income tax on diverse sources of income without apportionment either among the states or on the basis of any enumeration.    
The 16th Amendment has answered the question of constitutionality of federal income tax and also granted the powers of levy, collection and apportionment of such tax to the congress.    
Q2.
The Supreme Court held that the income tax is unconditional in ‘Pollock v. Farmers’ Loan & Trust Co., 157 U.S. 429 (1895)’. The decision was based on the fact that as per the Constitution taxes was supposed to be dispensed among the states on the basis of population which is not followed on apportionment of income tax. This provision of the Constitution made the income tax a constitutionally prohibited direct tax. This mandated the requirement of amendment to the Constitution in order to make the income tax legal.
Q3.
The Supreme Court considered the income tax to be a prohibited direct tax while deciding on the case of ‘Pollock v. Farmers’ Loan & Trust Co., 157 U.S. 429 (1895)’ questioning the legal abidance of the tax to the provisions of the Constitution. The stand taken by the Supreme Court was in support of the opponents of the income tax in U.S. against the desire of the supporters of the income tax.    
This decision mandated the requirement for an amendment to the Constitution itself to legalize the levy, collection and apportionment of income tax. Hence the enthusiasts of income tax decided to alter the Constitution to provide for the income tax provisions.
The 16th Amendment to the Constitution has been ratified on February 3, 1913 thereby specifying the provisions for levy and collection of income tax by the congress and apportionment of the tax so collected.