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Federal courts have repeatedly rejected challenges that the Sixteenth Amendment was invalidly proposed or ratified; courts treat the Archivist/Secretary of State’s certification and subsequent judicia...
The Sixteenth Amendment required ratification by three‑quarters of the states — 36 of the 48 then in the Union — and that threshold was reached in early February 1913 when the 36th state ratified; Sec...
, proposed by in 1909, was ratified by the legislatures of thirty-six states between 1909 and early 1913 and was proclaimed part of the Constitution in February 1913 . The official documentary record ...
’s February 25, 1913 proclamation that the had been ratified rested not on a single parchment but on ’s file of “official documents” — the ratification resolutions sent by — a record Knox explicitly c...
Tax protesters have mounted several recurring challenges to the — principally that it was never properly ratified or that it does not authorize taxation of individual income — but federal courts and t...