[Brian Griffin]

“Your opinion is baseless.”

Amendment XVI and the direct tax clause can not both be valid, logically.

[The Pack Knight]

“Your opinion is baseless.”

Amendment XVI and the direct tax clause can not both be valid, logically.

Sure they can. The 16th Amendment supersedes the Direct Tax Clause as to income taxes, not to any other type of tax, such as your proposed property tax. If the 16th Amendment was supposed to repeal the Direct Tax Clause entirely, Congress would have simply put that in the amendment when they proposed it.

It was enacted in response to the Pollock case, in which the Supreme Court held that taxes on income realized from property were direct taxes which had to be apportioned under the Direct Tax Clause.

Taxes on other forms of income, such as wages, have always been held to be indirect taxes not subject to the Direct Tax Clause.