Comment: Constitution v IRC

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Constitution v IRC

Under Article I section 9 of the Constitution it says "No Capitation, or other direct, Tax shall be laid" so how does the income tax get around this? Before you jump an say the 16th Amendment look at what the Supreme Court had to say about the 16TH Amendment.

"The Sixteenth Amendment.....does not extend the taxing power to new or excepted subjects....
Peck & Co. v. Lowe, 247 U.S. 165, at 172 (1918)

What this means is the taxing power congress had before the 16th Amendment remained the same after the 16th Amendment.

1895 the Supreme Court stated that a income tax on wages was Unconstitutional.

So in 1895 it was Unconstitutional to tax wages an the 16th Amendment did not change anything.....so what makes it Constitutional today?