Internal Revenue Service Warning: You are not logged in. Your IP address will be publicly visible if you make any edits. If you log in or create an account, your edits will be attributed to your username, along with other benefits.Anti-spam check. Do not fill this in! ===Post Civil War, Reconstruction, and popular tax reform (1866–1913)=== After the Civil War, [[Reconstruction era|Reconstruction]], railroads, and transforming the North and South war machines towards peacetime required public funding. However, in 1872, seven years after the war, lawmakers allowed the temporary Civil War income tax to expire. Income taxes evolved, but in 1894 the [[Supreme Court of the United States|Supreme Court]] declared the Income Tax of 1894 unconstitutional in ''[[Pollock v. Farmers' Loan & Trust Co.]]'', a decision that contradicted ''[[Hylton v. United States]]''.<ref>3 U.S. 171 (1796).</ref> The federal government scrambled to raise money.<ref>{{cite web |url=http://www.tax.org/Museum/1866-1900.htm |title=1866–1900: Reconstruction to the Spanish–American War |publisher=Tax.org |access-date=August 9, 2010 |archive-url=https://web.archive.org/web/20100814151715/http://www.tax.org/museum/1866-1900.htm |archive-date=August 14, 2010 }}</ref> In 1906, with the election of President [[Theodore Roosevelt]], and later his successor [[William Howard Taft]], the United States saw a [[Populism|populist]] movement for tax reform. This movement culminated during then-candidate [[Woodrow Wilson]]'s election of 1912 and in February 1913, the ratification of the [[Sixteenth Amendment to the United States Constitution]]: {{blockquote|The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration.}} This granted Congress the specific power to impose an income tax without regard to apportionment among the states by population. By February 1913, 36 states had ratified the change to the Constitution. It was further ratified by six more states by March. Of the 48 states at the time, 42 ratified it. Connecticut, Rhode Island, and Utah rejected the amendment; Pennsylvania, Virginia, and Florida did not take up the issue.<ref>{{cite web|url=http://www.usconstitution.net/constamnotes.html |title=Notes on the Amendments – The U.S. Constitution Online |publisher=USConstitution.net |access-date=August 9, 2010}}</ref> Summary: Please note that all contributions to Christianpedia may be edited, altered, or removed by other contributors. If you do not want your writing to be edited mercilessly, then do not submit it here. You are also promising us that you wrote this yourself, or copied it from a public domain or similar free resource (see Christianpedia:Copyrights for details). Do not submit copyrighted work without permission! Cancel Editing help (opens in new window) Discuss this page