[PapaNew]

But then why was there a need of the 16th Amendment to allow Congress to tax income?

[Drill Thrawl]

Art. 1, Sect. 9, Para 4 "No capitation, or other direct, Tax shall be laid, unless in Proportion to the Census or Enumeration herein before directed to be taken".

Many scholars believe that is precludes income tax. The 16th was the progressive manuver to "clarify" the gubments right to income tax.

[dangus]

Because the constitution did prohibit a direct tax on property, which the Supreme Court ruled applied to income tax in Pollack v Farmers’ Loan and Trust.