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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... "
Income Tax - Pagina 595
1914
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Political Science Quarterly, Volume 25

1910 - 790 pagina’s
...adoption of the proposed amendment change this situation? 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." What does this mean ? It is obvious...
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Political Science Quarterly, Volume 25

1910 - 780 pagina’s
...adoption of the proposed amendment change this situation ? 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." What does this mean? It is obvious...
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Income Taxation: Methods and Results in Various Countries

Kossuth Kent Kennan - 1910 - 370 pagina’s
...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...
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The Income Tax: A Study of the History, Theory and Practice of Income ...

Edwin Robert Anderson Seligman - 1911 - 778 pagina’s
...inserting the words " from whatever source derived," so that the amendment now read : " Congress shall have power to lay and collect taxes on income from whatever...explanation was made of the change, and when Senator Alclrich reported the amendment, he asked to have it disposed of without debate. It was indeed debated,...
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Public Acts of the State of Tennessee Passed by the General Assembly

Tennessee - 1911 - 400 pagina’s
...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...
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The Income Tax: A Study of the History, Theory and Practice of Income ...

Edwin Robert Anderson Seligman (R. A.) - 1911 - 750 pagina’s
...adoption of the proposed amendment change this situation ? 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." What does this mean ? It is obvious...
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Session Laws of the State of Washington

Washington (State) - 1911 - 814 pagina’s
...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,...
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The New Standard American Business Guide: A Complete Compendium of how to Do ...

E. T. Roe - 1915 - 534 pagina’s
...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...
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Lessons in Business: A Complete Compendium of how to Do Business by the ...

Edward Thomas Roe - 1916 - 518 pagina’s
...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...
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Washington University Studies, Volumes 6-7

Washington University (Saint Louis, Mo.) - 1919 - 498 pagina’s
...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...
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