 | 1910 - 790 strani
...states or their instrumentalities exists in relation to a tax on the income from their securities.1 It is accordingly an established rule of constitutional...states that Congress " shall have power to lay and collect taxes on income, from whatever source derived, without apportionment among the several states,... | |
 | Kossuth Kent Kennan - 1910 - 370 strani
...but little debate, 1 it had been changed to read as follows : Article XVI. The Congress shall have power to lay and collect taxes on income, from whatever source derived, without apportionment among the several states and without regard to any census or enumeration. It was unfortunate that the phrase... | |
 | Washington (State) - 1911 - 814 strani
...constitution be and the same is hereby ratified, as follows, to-wit: "Article XVI. The Congress shall have power to lay and collect taxes on income, from whatever source derived, without apportionment among the several states and without regard to any census or enumeration." Passed by the Senate January 26,... | |
 | Tennessee - 1911 - 400 strani
...valid in all intents and. purposes as part of the Constitution : "Art. XVI. The Congress shall have power to lay and collect taxes on income, from whatever source derived, without apportionment among the several States and without regard to any census or enumeration." 'Now therefore be it resolved... | |
 | 1914 - 776 strani
...states or their instrumentalities exists in relation to a tax on the income from their securities.1 " It is accordingly an established rule of constitutional...states that Congress " shall have power to lay and collect taxes on income, from whatever source derived, without apportionment among the several states,... | |
 | E. T. Roe - 1915 - 534 strani
...adopted through ratification by the necessary number of States: ARTICLE XVI. "The Congress shall have power to lay and collect taxes on income, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration." In pursuance of the authority... | |
 | Edward Thomas Roe - 1916 - 518 strani
...adopted through ratification by the necessary number of States: ARTICLE XVI. "The Congress shall have power to lay and collect taxes on Income, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration." In pursuance of the authority... | |
 | Washington University (Saint Louis, Mo.) - 1919 - 498 strani
...the Constitution was to overcome this difficulty. The amendment states that Congress ' ' shall have power to lay and collect taxes on income, from whatever source derived, without apportionment among the several states, and without regard to any census or enumeration. " To the layman this amendment... | |
 | 1919 - 668 strani
...meantime the constitution has been amended by the passage of the sixteenth amendment which grants Congress power " to lay and collect taxes on income from whatever source derived ". No requirement for the exemption of income from state and local bonds is to be found in this amendment.... | |
 | Carl Copping Plehn - 1921 - 476 strani
...to the federal constitution, finally ratified February 28, 1913, which reads: " Congress shall have power to lay and collect taxes on income from whatever source derived, without apportionment among the several states, and without regard to any census or enumeration." This amendment ended the controversy... | |
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The Congress shall have power to lay and collect taxes on income, from whatever source derived, without apportionment among the several States and without regard to any census or enumeration; provided that in no case shall the maximum rate of tax exceed... 
